ORDER:— This appeal by certificate is directed against the judgment and order dated 30-11-1973 of Allahabad High Court at Allahabad in Civil Miscellaneous Writ Petition No. 6122 of 1973 whereby U. P. State Ware Housing Corporation, the respondent herein, was granted exemption as envisaged under S. 10(29) of the Income-tax Act, 1961.

2. The U. P. State Ware Housing Corporation is a creature of the Ware Housing Corporations Act, 1962. The Income-tax Officer, Lucknow, required the appellant to pay a sum of money as advanced tax for the Assessment year 1974-75. The view of the Income-tax Officer throughout in the previous years was that rental income derived by the assessee from its godowns and warehouses was not exempt from Income-tax. The claim of the assessee having repeatedly been rejected it thought it proper and did file a writ petition in the High Court of Allahabad challenging the notice. The High Court quashed the notice. The view of the High Court has been assailed here by the Revenue.

3. The claim of the assessee is based on S. 10(29) of the Income-tax Act, 1961. It provides:

"S. 10. For computing the total income of previous year of any person, any income falling within any of