( 1 ) HEARD learned counsel for the department and the assessee in person. ( 2 ) NO statable question of law arises in respect of question No. 1, as this question has already been decided in Ram Sarans case [1987] 168 ITR 485. However, we reframe question No. 2 and direct the Tribunal to state the case on the question as reframed hereunder : "whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that Rule 1bb of the Wealth-tax Rules framed with effect from 1-4-1979 is applicable to the assessments for the assessment years prior to the assessment year 1979-80 and also applicable to self-occupied property ?" This application is accordingly disposed of. .