Judgment

SIKRI, J.: These are two appeals by certificates under S. 66A(2) of the Indian Income-tax Act, 1922, against the judgment of the High Court at Calcutta, answering two questions referred to it by the Income-tax Appellate Tribunal against the appellant. The two questions are :

Whether on the facts and in the circumstances of the case, the assessments on the Administrator General of West Bengal as an individual and not as representing the shares of the various beneficiaries under the Will of the late Raja P. N. Tagore separately was in accordance with law?

2. If the answer to Question No. 1 be in the affirmative, then whether on the facts and in the circumstances of the case, the assessment of the said Administrator General in the maximum rate was legal?

2. The facts and circumstances referred to are set out in the statement of the case by the Appellate Tribunal and are as follows. One Raja Profulla Nath Tagore died on July 2, 1938, leaving an elaborate Will dated March 14, 1927, by which certain legacies were left to specified persons and institutions, the residue being given to five sons. The residue was disposed of thus by clause 81 of the Will :

"Save and except the legacies t