JUDGMENT

Braund, J. - This is a case stated u/s 66, Income Tax Act, by the Income Tax Appellate. Tribunal. The facts are extremely simple. The assessees were a joint Hindu family which carried on a family business at Aligarh of publishing and selling books. It dealt, if not exclusively at any rate to some extent, in school and college books and it was its practice to make agreements with authors to produce a book for the assesseea which the assessees in due course would publish.

2. What has happened in the present case is that two gentlemen named Gopi Lal Mathur and Anand Narain Mathur were the authors of a school book entitled the "Hindustani Reader". This book was published by the assessees and is appears that the Education Department of the United Provinces Government prescribed the book as a text book for use in the provincial schools. This was in or about the year 1937. For these reasons, in the course of the next three years, the sales of the book were substantial and it was claimed by the authors that they were entitled to three years' royalties amounting in all to approximately thirteen thousand rupees. This was disputed by the assessees and in 1941 or thereabouts, which is t