Judgment :- M. S. JANARTHANAM J. These tax cases petitions, at the instance of the assessee-Thirumagal Mills Ltd., Gudiyatham, North Arcot District-632 602, are for issuance of a direction to the Tribunal to state a case and refer the common questions of law, as below, for the opinion of this court : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in confirming the levy of wealth-tax on all the vehicles, which are held as business assets of the company for the assessment years 1984-85 and 1985-86 ? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in upholding the orders of the lower authorities and including the vehicle - 'trekker' in the term of motor car and thereby confirming the levy of wealth-tax on the assessee-company for the assessment years 1984-85 and 1985-86 ? (3) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in concluding that all motor cars are to be brought within the purview of the Wealth-tax Act and without considering the intention of the legislation from the Finance Minister's Budget Speech at the time of reintroduction of the levy of wealth-tax on closely-held companies and especially in the absence of the term 'motor cars' in his speech ?" The Tribunal expressed the opinion that no question of law arises for consideration from the common order of the Tribunal and, therefore, it declined to state a case and refer the questions of law, as set out above to this court for opinion. Under section 40(3)(vii) of the Finance Act, 1983 These tax cases petitions are thus disposed of. No costs.