JAGANMOHAN REDDY, C. J.

( 1 ) THE Income-tax Appellate Tribunal has referred the following question of law for our opinion under Sec. 64 (1) of the Expenditure Tax Act, 1957 (hereinafter called "the Act ). viz. "whether on the facts and in the circumstances of the case and on a proper construction of Section 4 (ii) and Sec. 19 of the Expenditure Tax Act 1957 (as applicable for the respective, assessment years) the amount spent on the foreign education of Sri Mallikarjuna Prasad was rightly excluded from the taxable expenditure of the family for the respective assessment years. "

( 2 ) THE assessee, Rajah of Challapalli, was assessed to expenditure tax for the year 1958-59 to 1961-62, for which the relevant accounting years were the financial years immediately proceeding those years. While so assessing him the Expenditure Tax Officer included sums of Rupees 15439, 18080, 14930 and 14750 respectively in the four accounting years in question, being expenses incurred by one of his sons, Sri Mallikarjuna Prasad, as expenditure of the assessees family for the said years. The asessee contended that his son had his own sources of income and that though the money was defrayed in the first in

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