Order

The question which arises for consideration in this appeal is as to in which assessment year is the appellant liable to be assessed in respect of mesne profits which were awarded in his favour. Briefly stated the facts, as found by the Tribunal, are that the appellant had agreed to purchase a tile factory vide written agreement dated 22-5-1950. When the vendor did not convey the property, as promised, the appellant filed a suit for specific performance. This suit was ultimately decreed in appeal by this Court vide its judgment dated 22.4.1958. In terms of this decree the appellant was required to deposit Rs. 85,000 within 30 days of the decree and thereupon the title in the property was to be conveyed to the appellant. This Court also passed a decree declaring that the appellant was entitled to mesne profits against the respondent therein and in connection there­with the decree of this Court stated as follows:

“AND THIS COURT DOTH ACCOR­DINGLY DIRECT that the trial Court do hold an enquiry about the mesne profits, and such sums as may be found to be due on inquiry against the second and third respondents in res­pect of the mesne profits be deducted from the amount to be deposit