Judgment

HIDAYATULLAH, J. : The appellant, Rajah S. V. Jagannath Rao, was the Jagirdar of Jatprole Samasthan in the former Hyderabad State. In the year. 1357 Fasli, the Income-tax Act (1357 Fasli) was passed by the Legislature, to come into force on Azur 1, 1357 Fasli. The present appeals, with special leave, concern the assessment of the appellant s income to income-tax and super-tax under the Act of 1357 Fasli for the assessment years, 1357 Fasli and1333 Fasli corresponding to the years, 1948-49 and 1949-50 They are directed against a common judgment of the High Court of Hyderabad by which certain questions of law referred by the Income-tax Appellate Tribunal, Bombay, in the assessment of the present appellant and some others were answered by the High Court of Hyderabad against the present appellant.

2. The appellant had submitted returns of his income for the two accounting years under protest. According to him, the Income-tax Act,1357 Fasli was ultra vires the legislature. For the account year 1356 Fasli, corresponding to the assessment year, 1357 Fasli, the appellant had urged that the Act could not affect the income of that year because it came into force only from Azur 1,135