SRINIVASAN J.

The assessment in the present case giving rise to the questions that stand referred to us is under the Wealth-tax Act. The assessee and a brother of his, Raghunatha Rao, constituted a Hindu undivided family. Raghunatha Rao died on December 16, 1956. The assessee became the sole surviving coparcener of the undivided family and in that capacity became entitled to all the properties of the family. Following upon the death of Raghunatha Rao, the assessee made a return for purposes of estate duty and such duty was assessed at Rs. 62, 196 by the order of the Estate Duty Officer dated November 30, 1957 In respect of the wealth-tax assessment for the assessment year 1957-58, the assessee made a return on February 3, 1958. In this return, he claimed his status to be that of a Hindu undivided family. He claimed also to be entitled to deduct the sum of Rs. 62, 196 being the estate duty assessed on the death of Raghunatha Rao. The Wealth-tax Officer found that the assessee, the sole surviving member of the joint Hindu family, is an issueless widower and that there were no other persons entitled to any claims upon the estate. There were no widows or other female members