Ramaswami, J.

1. In this case the Income-tax Appellate Tribunal has formulated the following question of law lor the determination of the High Court :

"Whether in the circumstances of this case the sums of Rs. 7,917 for the assessment year 1945-46 and Rs. 9458 for the assessment year 1346-47 paid by the Assessee to the Viceroys war purposes Fund are taxable in the hands of the Assessee?"

According to the statement of the case the assessee who is Maharaja of Darbhanga purchased Government securities 1953-55 bearing interest at 8 per cent, on 17-11-1943. The interest on these securities amounted to a sum of Rs. 7,917 for the assessment year 1945-48 and Rs. 9,458 for the assessment year 1943-47. It is not disputed that these figures are correct or that the amount of interest was actually paid to the Viceroys war purposes Fund by the assessee.

It is claimed that the Maharaja of Darbhanga purchased securities as a result of correspondence between him and the Vicerene of India. The assessee had agreed that he would purchase 13 lacs worth of securities and that the interest therefrom would be paid to the Viceroys war purposes Fund for the duration of the War. Before the Income-tax