The question before us is :

"Whether in respect of the following three sums, viz., Rs. 8,434 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."

The assessee, the Raja of Bobbili is the present holder of the impartible estate of Bobbili. During the previous year (April 1, 1934 to March 31, 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.

Rs. 64,083.

He was assessed both to Income Tax and super-tax, super-tax being levied as on an individual. With the excepti