Judgment

HIDAYATULLAH, J. : This appeal which has been filed with a certificate under S. 66-A (2) granted by the High Court of Assam against its judgment and order dated March 29, 1955, concerns the assessment of the appellants, a Hindu undivided family, for the assessment years, 1945-1946 and 1946-47.

2. The appellants owned a tea garden called the Sewpur Tea Estate in Assam. They had on the Estate, factories, labour quarters, staff quarters, etc. On February 27, 1942, the Military authorities requisitioned all the factory buildings, etc., under R. 79 of the Defence of India Rules. Possession was taken sometime between March 1 and March 8, 1942. The tea garden was, however, left in the possession of the appellants. The possession of the military continued till the year 1945, and though the appellants looked after their tea garden, the manufacture of tea was completely stopped. Under the Defence of India Rules, the Military authorities paid compensation. For the year 1944, corresponding to the assessment year, 1945-1946, they paid a total sum of Rs. 2,22,080/- as compensation including a sum of Rs. 10,000/- for repairs to quarters for labourers and Rs. 144/-which represented the asse