Judgment

HEGDE, J. :- These appeals by certificate arise from the decision of the High Court of Madras in Writ Petitions Nos. 1030 and 1031 of 1963. Therein in the petitioners invoked the extra-ordinary jurisdiction of the High Court under Article 226 of the Constitution to quash the orders of the Respondents wherein he was not granted the abatement he sought to obtain in the assessment years 1959-60 and 1960-61. The High Court came to the conclusion that the appellant is not entitled to any more abatement than that was given by the authorities under the Assessment (Agreement?) for Relief or for Avoidance of Double Taxation in India and Ceylon which will be hereinafter referred to as the "agreement". It accordingly dismissed the Writ Petitions but gave a certificate under Art. 133 (1) (c) of the Constitution of India certifying that this is a fit case for appeal to this Court.

2. The appellant is a resident in this country. But he is carrying on business in Ceylon. During the assessment year 1959-60 he earned a gross income of Rs. 39,473/- and in the assessment year 1960-61 he earned a gross income of Rs. 39,067/-. He had only a house in India whose annual rental value was Rs. 38/-