Judgment

UNTWALIA, J.:- These are three appeals by special leave filed by the Commissioer of Wealth Tax. Mysore from the judgment of the Mysore (now Karnataka) High Court. The assessee is the Dowager Maharani of Gondal. Her husband. His Highness Bhojjrajji Maharaja Saheb of Gondal, died intestate on 31-7-1952 leaving considerable moveable and immoveable properties. Certain disputes and differences arose after his death between his two sons namely, Maharaja Vikramsinghji and his younger brother Shivaraj Singhji in respect of the assets left by the late Maharaja Saheb. The younger brother was contemplating legal proceedings against his elder brother. Their mother intervened. The idea of litigation, thereupon, was dropped because the assessee gave a letter dated 14-5-1953 to Shivraj Singhji stating therein :

"Your father had expressed in the presence of many people that he will give you rupees fifty lakhs. To keep up his words and promise and also that I should get peace of mind I am writing to you that if your brother Vikramsinghji Maharaja of Gondal does not give you the full amount, then you must get the balance of amount from me. That is my sincere desire. I will also press Vikram t