Judgment N.D. Ojha, Actg. C.J. 1. IN both these applications under Section 27(3) of the Wealth-tax Act, 1957, a prayer has been made that the Income-tax Appellate Tribunal may be required to refer to this court the following question for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the unpaid income-tax liability was not allowable as a debt under the provisions of the Wealth-tax Act, 1957 ?" 2. HAVING heard, counsel for the applicant and standing counsel for the respondent, we are of the opinion that the aforesaid question is a question of law arising out of the appellate order of the Tribunal. We accordingly direct the Income-tax Appellate Tribunal, Allahabad, to draw up a statement of the case and refer the aforesaid question to this court for its opinion. The applicant will be entitled to one set of costs assessed at Rs. 125.