Lord Justice Luxmoore:-

The appellant was at the date of his assessment; for income tax for the year ending 31st March, 1932, the proprietor of an estate known as the Kanika Raj or Killah Kanika situate in and forming part of the tract of land formerly known as the Rajwara Orissa. This estate is hereinafter referred to as Kanika. The assessment was made by an order dated 11th March 1932, by the appropriate Income-tax officer. In making it the officer took into account certain sums accruing to the appellant by virtue of his ownership of Kanika from sources admitted to be non-agricultural. The appellant in due course appealed to the Assistant Commissioner of Income-tax against this assessment upon the ground (among others) that all income which accrued to him by virtue of the ownership of Kanika was exempted from liability to income tax by virtue of a Treaty engagement, Kaoolnama, made on 22nd November 1803, by a predeceasor in title to Kanika with the Commissioners of the East India Company for the Soobah of Cuttack. On 13th October 1932 the Assistant Commissioner rejected the appellant's contention with regard to the Treaty. By petition dated 23rd November 1932, the appellant reques