Judgment

Judgment. - This appeal from a judgment of the High Court of Judicature at Allahabad dated 31-8-1944 raises the same points as have been discussed in Civil Appeal No. 66 of 1949. The Income-tax Appellate Tribunal referred four questions to the High Court of Judicature at Allahabad under S. 66 (1), Income-tax Act. These questions related to the year of assessment 1939-40. The High Court answered two of the questions in the affirmative and two in the negative. The two questions relating to the appeal are those that were answered in the affirmative and are as follows: "Whether (l) the amount of house tax and (2) the amount of water tax, imposed by the Municipal Board of Allahabad under S. 128, sub-s- (1) cls (i) and (x), respectively of the United Provinces Municipalities Act, 1916, and paid by the owner as a lessor under S. 149 of that Act should be deducted as an allowance from the bona fide annual value of the properly determined under sub-s. (1) read with sub-s. (2) of S. 9 of, the Act, on the ground that such amount is an annual charge, which is not a capital charge to which the property is subject within the meaning of cl. (iv) of sub-s. (1) of S. 9 of the Act."

2. Unde