Amendment in 1992, the Act to levy wealth tax on non-productive assets is  constitutionally valid. When as assessee has not maintained books of account cash in excess of Rs 50000 is held to be  includible as asset.Court  also held that Tribunal was right in holding that jurisdiction assumed by the Commissioner under S.25 of the Wealth-tax Act is not accordance in law, when the Assessing Officer  has decided the issue on the basis of jurisdictional Tribunal .