OM PRAKASH, J. ( 1 ) AFFIDAVIT of service has been filed. None has appeared for the opposite party. ( 2 ) UPON hearing learned standing counsel for the applicant and perusal of the decision in CWT v. Sri Surendra Sawhney [ 1989] 176 ITR 188, we are of the view that the question proposed by the applicant is a question of law and we, therefore, direct the Appellate Tribunal to refer the following question to this court for its opinion : "whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in directing computation of the value of the residential property in accordance with Rule 1bb of the Wealth-tax Rules, 1957, which came into force with effect from April 1, 1979 ?" ( 3 ) THE application is allowed. No order as to costs. .