1. The question before us is:

Whether in respect of the following three sums, viz., Rs. 8,436 being income assessable under the head property, Rs. 998 under business and Rs. 3,755 under other sources (quarries and fisheries) the petitioner was rightly taxed as an individual or whether he should have been taxed as the representative of a Hindu undivided family.

2. The assessee, the Raja of Bobbili, is the present holder of the impartible estate of Bobbili. During the previous year (1st April, 1934 to 31st March, 1935) he was also the Chief Minister to the Government of Madras. He is, besides, the managing member of a Hindu undivided family of which he and his brother are the senior coparceners. For the assessment year 1935-36 his total income from all sources liable to Income Tax was ascertained to be Rs. 64,083 made up of the following items:

Rs. 1. Salaries .. 49,399 2. Interest on Securities .. 420 3. Property .. 8,446 4. Business : Money-lending (Rs. 998) and Kerosene oil agency (Rs. 525) .. 1,523 5. Other sources : Dividends (Rs. 540) and quarries and fisheries (Rs. 3,755) .. 4,295 _________ 64,083 __________

3. He was assessed both to Income Tax and super-tax, super-tax b