CHAKRAVARTTI, C. J.

( 1 ) THIS is a Reference under Section 66 (1), Income-tax Act made at the instance of the Commissioner of Income-tax and involves a single question of law. The matter was argued before us at some considerable length.

( 2 ) THE relevant facts are few in number. One H. M. Thaddeus, an inhabitant of Calcutta, appears to have got into trouble with his wife in regard to their married life and the lady sought the assistance of this Court by instituting a suit for judicial separation. That suit, which was Suit No. 20 of 1940, was ultimately disposed of on 28-2-1940 by consent. The terms of the consent decree, so far as they are material for the present purpose, were that an order for judicial separation was to be made in favour of the plaintiff wife and the defendant husband was to be directed to pay to his wife a sum of Rs. 800/- as her alimony "in the manner specified in the terms. " The first of the terms of settlement referred to the payment of this alimony and was to the following effect: "permanent alimony to be paid at the rate of Rs. 800/- per month, payments to be made on the 7th day of every month, the first of such payments to be made on the 7th day of Ma

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