Singh, J.

1. This is a case stated by the Appellate Tribunal under section 27 (1) of the Wealth Tax Act, 1957 referring for our answer the following question of law:

"Whether on the facts and in the circumstances of this case the value of the properties covered by the document dated 14-10-1953 could be included in the net wealth of the assessee as on the valuation date viz. 31st March, 1957?"

2. The facts and circumstances leading upto this reference are these. The assessee Begum Hashmatbi was assessed to wealth tax for the year 1957-58 by the Wealth Tax Officer on 30th November 1961. During the assessment proceedings the assessee contended that the properties in her possession were subject-matter of Wakf and were not liable to be included in her net wealth. This plea was based on a document executed by the assessee and her husband Lt. Col. Khan Bahadur Ahmad Bakash au 14th October, 1953. The husband had died some-time in 1955. The Wealth Tax officer construed the document as a will and held that the wakf was to come into existence after the death of the assessee and, therefore, the properties covered by the will were liable to be included in the net wealth of the assessee. Th