Gurdev Singh, J.

1. Colonel His Highness Raja Sir Harinder Singh Brar Bans Bahadur, Ruler of the former Faridkot State, Petitioner in these four writ petitions (Civil Writs Nos. 1841 to 1843 of 1962) under Articles 226 and 227 of the Constitution is an assessee under the Wealth Tax Act 27 of 1957. He has been assessed by the Wealth Tax Officer, A--Ward, Bhatinda for the various years 1957-58, 1958-59, 1959-60 and 1960-61. The petitioner was not satisfied with the assessment orders, and he applied for rectification under Section 35 of the Act claiming that the amount of Wealth Tax and other taxes such as Expenditure Tax and Gift Tax, for which he had incurred liability in a particular year, should have been deducted from his assets in determining the net wealth as defined in Section 2 (m) for assessment of the Wealth Tax. This plea has, however, been rejected by the Wealth Tax Officer (respondent No. 1) whose orders have been upheld by the Commissioner of Wealth Tax and the Central Board of Revenue (Respondents 2 and 3). The petitioner DOW challenges the correctness of those orders on the plea that the Wealth Tax authorities had wrongly interpreted the provisions contained i