Judgment

HIDAYATULLAH, J. : The Commissioner of Income-tax, Bombay City II, has filed this appeal with a certificate under S. 66-A(2) of the Income-tax Act, against the judgment and order of the High Court of Bombay dated September 20, 1957 in Income-tax Reference No. 15 of 1957.

2. The question referred to the High Court for its opinion by the Income-tax, Appellate Tribunal, Bombay was:

"Whether the assessee is entitled to a deduction of Rs. 1,350/- and Rs. 18,000/- from his total income of the previous year relevant to the assessment years, 1953-54, 1954-55?"

3. The assessee, Sitaldas Tirathdas of Bombay, has many sources of income, chief among them being property, stocks and shares, bank deposits and share in a firm known as Messrs. Sitaladas Tirathdas. He follows the financial year as his accounting year. For the assessment years 1953-54 and 1954-55, his total income was respectively computed at Rs. 50,375/- and Rs. 55,160/- This computation was not disputed by him, but he sought to deduct therefrom a sum of Rs. 1350/- in the first assessment year and a sum of Rs. 18,000/- in the second assessment year on the ground that under a decree he was required to pay these sums as maintenan