1. - These five a applications relate to consecutive assessment years 1971-72 to 1975-76 in respect of the assessment of wealth-tax of Kaviraj Mahipat Singh, Kota (hereinafter referred to as "the assessee"). As these five applications arise in similar circumstances and raise a common question, they are disposed of by a common order.

2. The Wealth-tax Officer, after the assessments of the assessee in respect of the assessment years 1971-72 to 1975-76 were completed, initiated reassessment proceedings under section 17(1)(a) of the Wealth-tax Act, 1957, by issuing notices dated March 15, 1978. The Wealth-tax Officer expressed the opinion that the value of the portion of the Mardana Mahal and compensation money aggregating to Rs. 6,60,000, representing the difference between the value of the properties as shown by the assessee and as determined by the valuation cell, had escaped assessment by the assessing authority. The Wealth-tax Officer then made reassessment orders after adding the value of the Mardana Mahal and the amount of compensation received by the assessee. It may be observed that the reassessment proceedings were initiated on the basis of the report of the revenue a