A. Raghuvir, C.J. - The instant reference pertains to two idols- Sri Radha and Sri Krishna at Cachar. The two idols were insta­lled by Baikuntha Gupta a tea estate holder called Star Tea Estate in Sylhet town in Sylhet District of undivided Bengal in pre-partition days. Baikuntha Gupta by a gift deed executed on July 2, 1915 endowed Rs. 2,90,000/- and appointed M/S. B, C. Gupta & Sons the Manager of the Star Tea Estate as trustee of the two idols. After the partition of India Sylhet became part of East Pakistan, now Bangladesh. The two idols are hi India in Cachar District of Assam in the Republic of India. In Income assessment proceedings of 1966-67, 1967-68 and 1969-70 a question arose whether the idols 6 are one unit of assessment. The Income tax Appellate Tribunal on February 15, 1974 held the two idols are to be assessed separately for Srikrishna was born at Mathura on 8th Bhadra of the dark half of the lunar month of Thretha Yuga, year not known. His father was Basudeva and mother Devaki. Sri Radha was born at Nanda-Gokul on the 8th Bhadra of the bright half of the lunar month of Thretha Yuga, year not known. Her father was Vrishabhauu and mother Kalavati. Srikrishna a Purusha (cosmos) and Sri Radha the Prakriti (nature) therefore are two entities. The cosmos and nature are philosophical view points propounded by Kapila Mahamuni in Samkhya School of thought. The instance reference is under the Wealth-tax Act, 1957. The Wealth-tax Officer for assessment year 1964-65 assessed the two idols as- one unit thereupon the Commissioner of Wealth-tax on February 7, 1975 set aside the orders and directed the idols be assessed as two units of assessment. In the subsequent proceedings relevant to 1966-67, 1967-68 and 1969-70 assessment orders the Appellate Tribunal held idols are not individuals therefore are not covered by the Wealth-tax Act of 1957. Later at the instance of the revenue the following two question are referred to this Court: (1) Whether on the facts and in the circumstances of the case, the Wealth-tax assessment made on the trustees in respect of the properties settled for the benefit of two deities was not sustainable in law in view of the provisions contained in section 21 of the W T. Act, 1957. This question is covered by the decision of the Supreme Court in 108 ITR 580, Commissioner of Wealth-tax, A. P. ts. Trustees of Nizam's Family Trust, to answer in the affirmative. The second question is whether the decision of the Tribunal that deities are not individual and section 3 does not apply in the case of a deity and therefore Wealth-tax Act does not apply to a deity, is not untenable in law ? There was a over drawn controversy under the Income-tax Act 1922 whether an idol is a person and also an individual. The controversy is now set at rest by the Parliament in the definition clause (31) of section 2 of 1961 Act to state person includes indivi­dual. The Supreme Court held idols are persons and individuals and relevant cases are collected in 93 ITR 348, Official Trustee of West Bengal vs. CIT, West Bengal. The two questions thus are no more open. The first and the second question therefore are answered in affirmative in favour of the Revenue and against the assessee. No costs. Smti M. Sharma, J. - I agree.