Judgment

HEGDE, J. :- These are appeals by certificate. They arise from a common judgment delivered by the High Court of Patna.

2. The assessee-respondent is the holder of an impartible estate. By an indenture dated November 23, 1950, he granted to his wife two premises at Camac Street, Calcutta for life by way of supplementary Khorposh (maintenance) grant. During the assessment years with which we are concerned viz. 1957-58 to 1960-61 the income from those house properties was included in the total income of the assessee under S. 16 (a) (iii) of the Indian Income-tax Act, 1922 (to be hereinafter referred to as the Act). The assessee challenged the validity of that inclusion firstly on the ground that S. 16 (3) (a) (iii) of the Act is ultra vires Article 14 of the Constitution and secondly on the ground that the income in question cannot be considered as his income for the purpose of the said section. These objections were overruled by the authorities under te Act. Thereafter at the instance of the assessee, the following three questions were referred to the High Court of Patna under S. 66 (1) of the Act.

"(1) Whether the provisions of S. 16 (3) (a) (iii) of the Indian Income-tax Act,