JUDGMENT

Syed Shah Mohammed Quadri, J.-The short point that arises for consideration in these appeals is : whether the appellant-assessee is a resident outside India as defined in Section 2(q) of the Foreign Exchange Regulation Act, 1973?

2. These appeals arise from the common order of the High Court of Kerala at Ernakulam passed in Income Tax Reference Nos. 109 and 113-114 of 1992 dated September 10, 1996. The questions referred to the High Court in those cases were under the Income Tax Act as well as the Wealth Tax Act. Being of the view that the second question in I.T.R. No. 109 of 1992, viz., "Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee is entitled to exemption of the interest earned on the deposits in Non-resident (External) Account in terms of Section 10(4A) of the Income-tax Act, 1961?", is germane and would cover all the other questions referred to it, the High Court dealt with the answered that question by the impugned common order in the negative, i.e., in favour of the Revenue and against the assessee.

3. The appellant, though of Indian origin, has settled down in Malaysia in 1941 and acquired Malaysi