30,000/ Rs.
Appeals from the judgment and order dated October 26, 1964 of the Gujarat High Court in Expenditure Tax Reference No.
10,321/ Expenditure for the minors out of the separate properties Rs.
The order of the Tax Officer was companyfirmed by the Appellate Assistant Commissioner and the Appellate Tribunal.
11,504/ Expenditure of the Hindu undivided family Rs.
Sen, R. N. Sachthey and S. P. Nayar, for the appellant in both the appeals .
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
1 of 1963.
28,683/ Expenditure incurred by Surendra out of his separate property.
Expenditure for the education of the three children was, it appears, defrayed out of the income received from the trust estates.
Surendra was also possessed of separate property.
2523 and 2524 of 1966.
Surendra executed three deeds settling certain assets belonging to the Hindu undivided family in favour of his children Darshan, Ranna and Rajeshri, and appointed trustees to manage the assets and to companylect the income arising therefrom.
T. Desai and I. N. Shroff, for the respondent in both the appeals .
20,508/ being the aggregate of the following heads of expenditure less the basic allowance of Rs.
Separate books of account were maintained in respect of the two sets of properties and of income received therefrom.
In a proceeding for assessment of tax under the Expenditure tax Act, 1957, of the Hindu undivided family for the assessment year 1958 59 the Expenditure Tax Officer brought to tax Rs.
The three children also owned some property which they had inherited from their mother.
