JUDGMENT

UPADHYA, J. - The question referred to this court is :

"Whether separate maintenance allowed to a wife of the karta of the assessee Hindu undivided family and charged on his movable and immovable properties by agreement between the spouses is a permissible deduction from the assessees between the spouses is a permissible deduction from the assessees income in order to arrive at its taxable income ?"

The assessee is a Hindu undivided family consisting of Kunwar Krishna and his two sons by a second. Kunwar Krishna Chandra is the karta of the family. The family properties were obtained on partition with the karta paternal uncle in December, 1941. Differences arose between Kunwar Krishna Chandra and his first wife and a deed of separation was executed on the 12th January, 1942, awarding maintenance of Rs. 6,000 per annum secured by a charge on his movable and immovable properties. In the assessment year 1946-47 the assessee Hindu undivided family claimed a deduction for this sum of Rs. 6,000. The Tribunal disallowed the claim as it took the view that the maintenance was not a charge on the properties of the Hindu undivided family according to the agreement and the transaction was