Judgment

S. K. DAS, J. : This appeal by special leave is from the decision of the Bombay High Court dated August 25, 1954, in Income-tax Reference No. 1 of 1954. The only question which falls for decision in the appeal is the true scope and effect of the third proviso to old S. 12B (1) of the Indian Income-tax Act, hereinafter referred to as the Act.

2. The facts relevant to the appeal are these: one Henry Gannon was a resident of British India, who used to be assessed to income-tax under the Income-tax law of this country. He left India in 1944 for the United Kingdom where he died on May 13, 1945. He left a will dated November 18, 1942 by which the National Bank of India Ltd. in London was appointed Executor of his estate. On October, 1, 1945, probate of the will was granted to the said Bank by a Court of competent jurisdiction in the United Kingdom. On October 25, 1945, a power of attorney was given by the Bank to James Anderson, who is now the appellant before us. He made an application to the High Court of Bombay under S. 241 of the Indian Succession Act and on that application obtained Letters of Administration with a copy of the will annexed. In the course of administration of