Judgement

A. K. SARKAR, J. : The appellant who was a Superintendent of Police in the service of the former Travancore State, retired sometime in 1940. After retirement he was spending his time in studying Vedanta philosophy and expounding the same to such persons as were keen on understanding it. He soon gathered about him a number of disciples, one of whom was J. H. Levy of London, U. K. Levy along with others used to receive instructions in Vedanta from the appellant. He used to come to Travancore from England at regular intervals and stay there for a few months at a time and attend the discourses given by the appellant and so had the benefit of his teachings on Vedanta.

2. Levy had an account in Lloyd s Bank at Bombay. On December 13, 1941, Levy transferred the entire balance standing to his credit in this account amounting to Rs. 2,41,103-11-3, to the credit of an account which he got the appellant to open in his name in the same bank. Thereafter, from time to time Levy put in further sums into the appellant s aforesaid account in Lloyd s Bank, Bombay. It appears that the payment so made up to August 19, 1951 amounted to about Rs. 4,50,000. From time to time the appellant got mo