Dr. B.P. Saraf, J.:- At the instance of the Commissioner, the following question has been referred to us by the Income Tax Appellate Tribunal, Gauhati Bench, Guwahati under section 27(1) of the Wealth-tax Act, 1957 (hereinafter 'the Act') for our opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that no assessment could be validly made on the assessee Ka Drastimon Jana in the status of individual under the Wealth-tax Act, 1957 for the assessment year 1975-76 2. Heard Mr. D. K. Talukdar, learned counsel for the revenue. Also heard Mr. N. M. Lahiri, learned counsel for the assessee. 3. Mr. Lahiri submits that the assessee is the youngest daughter of the Khasi family and is the 'Ka Khaddu'. Khasis are matrilineal society. The properties in question are not the individual properties of the assessee, but they belong to a clan and the assessee is only a custodian as 'Ka Khaddu'. Under the circumstances Mr. Lahiri submits that the Tribunal was justified in holding that the assessee cannot be assessed in respect of such properties as individual. Mr. Lahiri relies on a decision in Wealth Tax Reference No. 12/75 dated 13.2.89 where similar question came up for consideration and this Court held as follows : "It is settled that this Court cannot go behind the Tribunal's findings of fact. Considering the peculiar circumstances of the case as well as the customary usage and practice of the Khasis, we are of the opinion that the Tribunal was justified in holding that no assessment could be validly made against the assessee in the status of individual. The question is ans­wered accordingly against the revenue." 4. We have perused the facts of this case. We are satisfied that the aforesaid decision squarely applies in the present case. Accor­dingly, following the same, we answer the question in the affirmative and in favour of the assessee and against the revenue. We make no order as to costs.