RAMANUJAM J.

As both the cases raise substantially the same points, they are dealt with together The first case is with reference to an assessment made under the Wealth-tax Act while the other is with reference to an assessment made under the Estate Duty Act. As the questions involved in T.C. No. 49 of 1967 are more comprehensive, we take up that case first for consideration

One T. R. Narayanaswami Naidu was the karta of a joint Hindu family. The joint family properties included a building called "Nataraja Nilayam" constructed in the year 1942 at Palani. It had been set apart for use of pilgrims visiting the town and admittedly the said building was not used for any private purposes of the family. The family properties were partitioned under a partition deed dated March 1, 1950, between the said Narayanaswami Naidu and his adopted son, Rajasekaran, as also minor, Devarajan, the adopted son of his pre-deceased son. Under that partition the building in question was directed to be maintained by Narayanaswami Naidu with the income from certain lands over which he had been given a life-interest. The partition deed further provided that after the death of Narayanaswami Naidu, t