Judgment :- R. JAYASIMHA BABU, J. The common question (Whether for the purpose of arriving at the value of the unquoted equity shares the Appellate Tribunal was right in holding that only the latest published balance sheets of the respective companies available on the concerned valuation date should be taken into account and not the balance sheets drawn up to a date immediately preceding such valuation date but finalised and published after the valuation date ?) referred is required to be answered against the Revenue and in favour of the assessee, having regard to the judgment of the Supreme Court in the case of S. Viji v. CGT, wherein, in a case arising under the Gift-tax Act, 1958, it has been held that it is the latest published balance sheet available on the concerned valuation date that should be taken note of for working out the value of the shares and not the subsequent balance sheets finalised after the valuation date. The assessee is no more. It is, however, unnecessary to issue notice to the legal representatives even though an application to bring them on record has been filed as the result of this petition being in favour of the assessee, it is not necessary to postpone the disposal of these cases and, therefore, these cases are disposed of by this order. The question is answered in favour of the assessee and against the Revenue.