Appeal from the judgment and order dated April 3,1959 of the Andhra Pradesh High Court in Writ Petition No.
Krishna Reddy, A. V. V. Nair and P. Ram Reddy, for the appellant.
The appellant companytended that they were capital and number liable to be taxed.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
These payments were brought to tax under the Income tax Act, 1922 as income.
17 of 1956 Referred Case .
The question was answered against the appellant by the High Court and hence this appeal.
N. Rajagopal Sastri and R. N. Sachthey, for the respondent.
420 of 1962.
The judgment of the Court was delivered by SARKAR J. The appellant was the proprietor of the Wanaparthy Jagir in the former Indian State of Hyderabad.
April 4.
Certain payments described as interim maintenance allowances were made to him under the Hyderabad Abolition of Jagirs Regulation 1358 F, hereafter called the Abolition Regulation.
He took various proceedings and eventually a case was stated to the High Court of Andhra Pradesh for decision of the following question Whether the interim maintenance allowances received by the assessee under the Hyderabad Abolition of Jagirs Regulation, 1358 Fasli, are income and therefore liable to tax.
