Chagla, C.J.

1. In this reference we are concerned with a lease executed by the assessee on 30-5-1940, by which he gave a rent-farming contract to a particular party under that contract he received a sum of Rs. 14,000 per month in respect of the various properties covered by the rent-farming contract. The question that the Tribunal has raised on this reference is whether the assessee is entitled to claim the sums paid as municipal property tax under Section 9 (1) (iv), Income-tax Act the sums paid as urban property tax under either Section 9 (1) (iv) or Section 9 (1)(v) of the Act ?

2. Now this Court has taken the view that these amounts are not permissible deductions under Section 9 of the Act, New Piece Goods Bazar Co., Ltd. Bombay v. Commr. of Income-tax, 49 Bom. L. R. 620. The Supreme Court took a different view came to the conclusion that they were permissible deductions : New Piece Goods Bazar Go Ltd., v. Gommr. of Income-tax, Bombay, 52 Bom. L. R. 764. Therefore, if nothing more had happened if the judgment of the Supreme Court had stood, we would have been bound to answer this question in favour of the assessee, But the Union Govt. intervened passed art Or