JUDGMENT 1. Heard learned counsel for the parties. Three questions have been suggested by the assessee ; but, after hearing both the parties at some length, we think it proper to teframe the three questions into one in the following terms : "Where a property is let out and is valued in accordance with Rule 1BB of the Wealth-tax Rules and in a subsequent assessment year it is sold at a higher amount, is it open to the Wealth-tax Officer to propose to value the property on the basis of the sale amount or is he obliged to follow Rule 1BB only?" 2. The application is, accordingly, allowed.