JUDGMENT :

G. K. MISRA C.J., - The point of law that was referred to the Tribunal u/s 27(3) of the Wealth-tax Act, 1957, is as follows :

"Whether, on the facts and circumstances of the case, the date of service of the assessment order on the petitioner should be May 19, 1966, or May 22, 1966?"

The question assumes importance on account of the fact that the appeal filed before the Appellate Assistant Commissioner of Wealth-tax has been held to be barred by time. The undisputed facts may be indicated first. The assessment order and the demand notice which were sent simultaneously by the department were served on one Basudeb Agrwal on May 19, 1966. Basudeb Agarwal is a partner in one of the firm where the petitioner is also a partner. Basudeb handed over the assessment order to the petitioner on May 22, 1966. The petitioner preferred the appeal on June 22, 1966. If the assessment order is taken to have been served on the petitioner on May 22, 1966, then the appeal was filed within the prescribed time of thirty days. If on the other hand the assessment order served on Basudeb Agrwal on May 19, 1966, is held to be a service on the petitioner himself then clearly the appeal is barred by tim