( 1 ) THIS is a reference under Section 236 (1) of the I. T. Act, 1961. The respondent is not appearing. Since the question involved is a matter of first impression, we requested Mr. R. N. Bajoria to appear before us as amicus curiae to assist the court. At the outset we express our gratitude to Mr. Bajoria and his learned junior, Mr. Samir Chakraborty, for the assistance they have given to this court in interpreting the relevant provisions of the Act.

( 2 ) THE assessee is a technician employed by M/s. Breco Ropeways Ltd. who are represented in India by M/s. Gillanders Arbuthnot and Co. Ltd.

( 3 ) THE assessee came to India on August 22, 1961, as a technician within the meaning of Section 10 (6) (vii) (b) of the Act.

( 4 ) IT is convenient at this stage to set out the entire provisions of Section 10 (6) (vii) in order that we may properly appreciate the views taken by the respective tax authorities. Section 10 (6) (vii) runs thus:"incomes not included in total income.--In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included- -. . . . . . (vii) the remuneration due to o