Judgment

SIKRI, J.: This appeal pursuant to a certificate granted by the Allahabad High Court under S. 66A(2) of the Income Tax Act (hereinafter referred to as the Act) is directed against the judgment of the High Court in a reference under the Act, answering the question referred to it in the negative. The question referred by the Appellate Tribunal is:

"Whether on a true interpretation of clause (viii) of sub-section 3 of section 4 of the Indian Income-Tax Act the sum of Rs. 36396 received by the assessee as an allowance during the previous year of the assessment year 1949-50 is revenue income liable to tax under the Indian Income-Tax Act, 1922?"

2. The relevant facts stated in the Statement of, the case are as follows: "The assessee is a Hindu undivided family headed by one Sri Trivikram Narain Singh who is a descendant of one Sri Babu Ausan Singh who was the original founded and owner of what is known as Ausanganj State in the district of Benares The district of Banares was formerly a part of Oudh territory. By a Treaty between the East India Company and Nawab Asafuddaula in or about the year 1775, the province of Benares was ceded to the British Government. The British Government