Jawahar Lal Gupta, J. - The cleavage of judicial opinion regarding the effect of the Hindu Succession Act, 1956 on the old customary rules of Primogeniture and "Impartible Estates has led to prevarication in the decisions under the Income/Wealth Tax Acts. As a result, the Assessee as well as the Revenue are aggrieved by the orders relating to the different Assessment Years. Thus, these 11 cases.

2. Learned counsel for the parties have referred to the facts as emerging from the record of Wealth Tax Reference Nos. 34 to 38 of 1982. By its composite order of March 30, 1982, the Income Tax Appellate Tribunal has referred the following question for the opinion of this Court :

"Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was to be assessed as an Individual in respect of the imparteable estate on the ground that he was a holder of such an imparteable estate in the assessment years under consideration ?"

3. The facts may be briefly noticed.

Guru Amarjit Singh is the Assessee. He was the holder of an imparteable estate for the last about 40 years which was much before the passing of the Hindu Succession Act. Upto the