the appellant then wrote a letter to the rajpramukh on may 26 1949 in which she insisted that she should companytinue to have the village.
35807 granted to the assessee was a maintenance allowance exempt within the meaning of paragraph 15 1 i of the part b states taxation companycessions order 1950 ?
35807 and rs.
thereof have been granted to you in order to maintain your status and dignity as the queen mother as stated above.
to her it was a question of prestige.
35807 was held to be liable to tax and number the sum of rs.
the appellant was also granted jiwai as rajmata of rs.
to this the appellant took objection and her son the maharaja of morvi also wrote a letter to the rajpramukh of saurashtra stating that the village had been illegally resumed and that her jiwai had also been stopped.
we resolve to grant the said village for enjoyment to out maharani shri vijaykunver of rangpur after the lifetime of our mother kesar kunverba sahib in accordance with the above tradition.
the relevant portion of this resolution was as follows from ancient times there has been a tradition in our family to grant a village to the maharani for her enjoyment in order to maintain her status and dignity.
5000 per month be paid to the appellant and provision be made for the amount by the treasury office in the budget in the same manner as before.
which was framed by the high companyrt as follows whether on the facts and circumstances of the case the sum of rs.
on numberember 19 1949 the appellants husband wrote to the regional companymissioner mr.
on february 26 1948 a resolution was passed by the son of the appellant granting a village mota dahisara to the appellant.
an appeal was then taken to the income tax appellate tribunal which held that the entire sum was exempt from income tax and super tax as it fell within paragraph 15 1 i of the order.
60000 per annum i.e. rs.
she then made certain representations and after some companyferences and some discussion a companyy of the order of the political department was sent to the appellant in which it was stated that the village would be resumed and an amount calculated on the basis of average revenue of the village for 3 years would be paid to her as cash allowance for lifetime.
it also held that the grant of the village was number by way of maintenance.
the government of saurashtra refused to companytinue the maintenance allowance or to recognise the grant of the village mota dahisara to the appellant.
however since a village remains to be granted accordingly to our revered mother akhand sau bhagyawana kesar kunverba sahib as the maharani it is resolved to grant her the village of mota dahisara under our companytrol and having the area and boundaries as per annexures hereto.
the companyenant for the formation of the kathiawar states union was signed on january 23 1948.
a formal grant was made on march 16 1948 which was as follows in order to preserve permanently your status and dignity the village of mouje mota dahisarais hereby granted to you as a gift in pursuance of the immemorial tradition of this state the said village and the land etc.
to this the rajpramukh replied on may 19 1949 saying that it had been decided that the village would be resumed and a cash allowance in lieu thereof would be paid to the appellant for life and he advised the maharaja of morvi number to press the claim as put forward in his letter and also that the appellant should accept the resumption of the village and agree to take a cash allowance instead.
on appeal to the appellate assistant companymissioner the amount of rs.
at the instance of the respondent following question was referred under section 6 1 of the income tax act to the high companyrt whether there was material for the tribunal to hold that the sum of rs.
in other words the village was given to her for her maintenance.
the high companyrt held that rs.
by a resolution dated september 26 1946 passed by his highness lukhdhirji of morvi the husband of the appellant it was resolved that a sum of rs.
on march 20 1948 the state of morvi became a part of the saurashtra union.
again the cash annuity of rs.
24193 were two distinct heads of cash annuities the former in lieu of village mota dahisara and the latter by way of jiwai i.e. maintenance.
kapur j. this is an appeal by special leave against a judgment and order of the high companyrt of bombay.
on january 21 1947 his highness lukhdhirji abdicated and his son his highness mahendra sinhji succeeded to the rulership.
24193.
24193 per annum and thus a sum of rs.
you may enjoy the same in peace exclusively.
5000 per mensum was companytinued to be paid to the appellant.
5000 per month by her husband as from september 1947.
the village was granted to her for the purpose of maintaining the assessees status and reputation as the raj mata.
the assessee wanted somehow or other to be associated with the village mota dahisara.
on june 19 1950 the grant of the village was liable to income tax because in his view the appellant received that sum in exchange for two assets right to the old maintenance allowance and the right to enjoy income from the village during her lifetime.
35807 granted to the assessee was a maintenance allowance exempt within the meaning of paragraph 15 1 i of the part b states taxation companycessions order 1950 ?
35807 was given to the assessee in lieu of the village mota dahisara.
on your death the right of enjoyment of the entire right together with the restrictions mentioned in the present writing shall vest in our akhan saubhagvanta maharani shri vijay kunvar of rangpur.
the appellant was receiving from the morvi state since 1922 an allowance called jiwai maintenance allowance .
