RAJU J.

The above tax cases are by way of references to this court from the Income-tax Appellate Tribunal, Madras Bench, under section 27 of the Wealth-tax Act, 1957 (hereinafter referred to as "the Act"), referring the following two questions for the opinion of this court

"(i) Whether, on the facts and in the circumstances of the case, the assessee-individual is entitled to deduction under section 5(1)(iv)(a) in respect of the exempted asset, namely, agricultural land held by the firm in which the assessee is a partner, in computing the net wealth of the assessee ?

(ii) Whether, on the facts and in the circumstances of the case, the entire coffee and tea bushes fall within the expression 'growing crops' in section 5(1)(viiia) of the Act ?" *

The facts and circumstances in which these questions arose and were referred to this court are almost similar, except perhaps that they relate to different assessees, assessment years and with reference to a different quantum of net wealth in individual cases. The broad and relevant facts necessary to appreciate the problems posed for our opinion may be set out hereinafter before undertaking a consideration of the relevant questions t