JUDGMENT

TULZAPURKAR, J: — These appeals by certificate under S. 66-A (2) of the Indian Income-tax Act, 1922 (hereinafter referred to as the the Act) raise the question whether the respondent-assessee was a resident in the taxable territories under S. 4-A (a) (ii) of the Act for the concerned assessment years ?

2. The facts giving rise to the aforesaid question are these: Subramania and Arumuga were two brothers; the former had three sons Ratnaswamy, the assessee, Ganapathi and Velayudham while the latter had only one son Ganesa. After the death of Subramania and Arumuga their sons formed a Hindu undivided family; that family owned an ancestral house at Orthanad in Tanjore District, which was used as dwelling by the step-mother of the assessee, his full brothers and his cousin Ganesa; the family also owned shops and agricultural lands. The family properties were managed by Ganesa and were maintained by him out of the agricultural and rental income. Admittedly, the assessee never enjoyed any portion of the family income. Born and brought up the Ceylon, the assessee had his own business and properties in Ceylon. He had eight children all born and educated in Ceylon. It appears that he