Commissioner Of Income-Tax, Madhya Pradesh v. Lady Kanchanbai

AMHT AFIT, ALT ATA ast RraTaTS {Commissioner of Income-tax, Madhya PradeshVs. Lady Kanchanbai):(16 faaraz, 1969) (rato Ho ato Ate te Fo Tao BT) givguaginnydaadaz,1922(1922st 11)—caret 2(11) (i) (#) AAT TVEGHE—HMGT USAT F TTTaeaa & Mal at aaa fraten ag 8 gana qa ae’ —ara, aratat afaarat & feat gay ata at aaa frateor ag & ste Teer31 arg A aUra AA arat areg ata Ht safe ‘Ga aa’ gitaa aun fe fratfzdt 2 aver 2(11) (i) (=) & fetta am &aqart fareg at cate at fear at az att ge—‘fautfeay’, ‘fate’ frattor feat at aarav gat ar at —ea atat oat & faea-fares edad & fava-fitea weyata &|| faaizr ag 1950-51 % ga faaifedt ar fratcor afrarat ferafauad aera at efara H afesrat gam cae Uae,1922 a weltfeat stat at| afafaaa & ota fratfedtaret qaqa ver aI Agreg aia at HT aay aaTaT arar at faeq THT HY ET BT AAATLTaut % fau aaa ara at aaa A sa ae faare fear war art @faata & waa aa H gaa HUTT UST-AT at aaata oftarar1950 % fra faire are gen daa tae Fo oeaearfta at 7 AK3 aa feat fratfedt arearx et <er oT Gad oaftafar Fx fat 77faah ofenreaed frater ay 1950-51 % faa faatfedt at at faqeq area at fraret at, a ad F alters HUTaT aa aT fratat aaa}aqat site gafau neq Aza HoT Ie BT STAT TART BT HT HUTA‘arat wat| faater ay 1950-51 a ga fratfedt ga aTaTe TX WAACdrat ar fa saat Gar ad dare F fer aarca ear g 1 fag fratcor [1974] 3 sHo fo qo- TT 1950-51 at atat Hey ATE A yas BeaTe A otea BA are oeral qlat gat 31 ATH, 1950 a aaa aa aa fra ag a} qa ayAMAT | aaae afaaret ate ara a alan wrgat (ait) 3 frertfeat:# Fa ate Bl aaa Ht fear fe ag dar fase He aHat a CCq aaa ofeardt & fasag at gaze fear ate sea eararaa at faderfay amt ot sea arora a afsaeor F area at gfe He a| gaz“rararay & fara & fees seaae erated F ata at 7g) seqraTaTaT BY LH TVA BT MATE HAT at fH agr area Ht afefeahray:H fraifedt 31 ats, 1950 at aaa aa ae ag A fagicg ad1950-51 & gana ‘Ga ag’ aaa ar gHart 2| atte after Hz gy,afafraifa—efiera gaq éqq tae at are 2(11) (i) (#) ¥staat & ag eee 2 fie ora, oral ar afearat ® feet at qa alraot arat faaiqor ay a dhe cee 31 are Bt amice ata arett alte ATTat vata at frat ay & gata ga ay atat oat@, aa aafir:fastfedt + srer 2(11) (i) (#) & eta ar & ATA feet seq arateel Tara gay ala ay Bt Ga ag araay ar faer a Prat al| ag arfratfedt at aie & of atareoy ate ot free adh wet 2 aftg sarSaal AT, AAT aT afrarat & gag atat B sf fade sed 2,afay ag arua 2 fe fret fratted ar acd ara, aval ar afar* rae Gan ole & fry faea-faer gt ad ats (ae 4, 6) fratieay, Frater’ gar faster fear at gar a adi arfarafaet ded F frerfaeq ot aeare 2(i1) (i) (®) &Teds F fraiftd! aez ga ded F Wa anf % ofa fase war afraat feet fafase ata at aaa ara, ara ar afierat at oe arceh far trator fear or aarti sa cea & frator fear arGar et oe tag afata t fe te we ar veaer ar afta featST yatta fa ag afasa & fe ax ay aamar. at ot ant ath(Tz 7, 8) fafasz fata [1949} (1949) 17 aI€o eto aIxo 209: @S agt ata Sat ate UH aT AAA AITET AeA, AIA WS TaeeS wfaraa (Seth Badridas Daga and Another Vs. Commissionerof Income-tax,Centraland United Provinces) ; raratfatta as— THITTA AHL Hl TS Ra ala A fafaraa F fau ae wea Bearadiat @ fe zat araat at ofefeafaal F gay cae baz,1922(faaaay gat eae afafraa wer var g) sy are 2(11)(i)(%)afte H x<aa gu fraifedt 31-3-1950 wt aaica gtr ater ae al HUsTUsa-aay F MVYr Vaya FA aver ala H aay etal aT aad Fraterav 1950-51 F gana‘Ga ad aay ar gware 21 afafarr ataver 66(1) ¥ welt aeq wee Gea aaa at ga TRA HT TUMfaaifedtoa Afear wat,vafafaesa a eafaa stax mITAHZagat, Hea seat Tae wate at St Section: CONCLUSION A COMMISSIONER OF INCOME-TAX, MADHYA PRADESH LADY KANCHANBAI December 16, 1969 [J. C. SHAH AND K. S. HEGDE, JJ.j Income-tax Act, 1922-S. 2(1l)(i)(a) and proviso-Previous year relevant to assess111ent year 1950-51 in respect o/ sources of income out-side "taxable" territory-'Assessee', 'assesse~·, meaning of. Prior to the assessment year 1950-51 the assessee was assessed under the Indian Income-tax Act, 1922 in the status of a non-resident Hindu c Undivided Family. The income received by the assessee in the former Indian State of Madhya Bharat was not subject to tax under the Act but was taken into consideration in computing its "world incorile" for the purpose of determining the rate. After the Constitution calne into force the present definition of "taxable territories" was incorpo,.ted into the Income-tax Act by the Finance Act, 1950 and the areas' in which the assessee was carrying on business with which this appeal is concerned D were included therein with the result that for the assessment year 1950-51 the assessee who was a resident of Madhya Bharat was deemed to be a resident in the "taxable territories" during the "previous year" and . hence liable to be taxed in respect of its income received in Madhya Bharat. Prior to the assessment year 1950·51 the assessee had proceeded on the basis that its account year ended on Diwali day, but fdr the assessment year 1950-51, in respect of its income from business in Madhya Bharat it chose the financial year ending on March 31, 1950 as E the "previous year". The Income Tax Officer as well as the Appelate Assistant Commissioner rejected the claim of the assessee that it could make such a choice. The Tribunal reversed the finding of the Income Tax Officer and the High Court on reference agreed with the tribunal. On the ques· tion whether under the circumstances of the case, having regard to s. 2( ll)(i)(a) of the Income Tax Act, 1922, the assessee is entitled to take the year ended on 31-3-1950 as the "previous year" relevant to the assessment year 1950-51 in respect of his sources of income arising outside F tl•e '1axable territory", HELD : The High Court was right in answering in favour of the assessee. (I) le is clear from the provisions of s. 2(11) (i)(a) that in respect of any separate source of income, profits or gains unless the asses,,ee ·has 0 made a choice in accordance with the second part of s. 2(1l)(i)(a) the 12 months ending on 31st day of March next the preceding year for which the assessment is made is the "previous year''. The section does not refer to the income of the assessee generally but to his "separate ~ources of income, profits and gains". H.;-nce it is possible for an assessec to have a different "previous year" for each "separate source of income, profits and gains" : and the business of the assessee in Madhya Bharat constituted a separate source of income. [326 C-0] Commissio11er of Income Tax v. Sarumamuratlty. [1946] I.T.R. 185; RA<Hhsia Metals Lrd. v. Commissioner of Tt4es, (1941) J.T.R. Supp. 45, referred to. wala2. fratfeal (meat) um fag afawar sera2 freer caraHesale FB ae aa wg earl get gaat ara arate, A fragat F arearz, aetarsft, avatat ate gaeq afreetoy Fputaat aris & orca tat & 1 fratzer-ag 1950-51ga frerifedt artrate aftsad genm dae daz, 1922 % aetta afar afeaaa gerAvt Qfaue & fear qatarag are at fraifedt a qaqa wet wasatHomey ar sreq gf afefaas % ata eerda at oft fay et ATAFM HL FH TaTHATS Tas ‘aHe aa’ st qanar wt F ga gzfaare feat war ats afaart & saa AAR gear “HUaT wes’at adart wharer say zqq dae F faa afrfran, 1950 are anrfxeevt ag wit 3 aa fort faaifedt arcane Bt wer at aar faad caaia tear araea %, gait aftafa ac far avi ca datea &gfrmeaey faator ag’ 1950-51 % far fratfedt at ay fe ner ATTaT fraret at, G4 ag % cheat ‘wurde usw-eda’ a frat ana amaratt gafay saat ara at aad sit fe Sa wer ar Fo stewa arSd FR, ST HC St HT artanwar var)faaifedt aqtaeai Fmarerarg slatet & fer at aarce at are ae Bt Gd ae? area at|Faker ad 1950-51 % ga fraifedt arer sega at 1S faacfrat F aggat arate It TaAT Sar a fe ear Farag Sarat ¥ fea wT aureagat fi freq Frater aq 1950-51fae meq urea H ga rearYT Mey AT BY aad Tat 31 aT, 1950 BY aware ala ata faciaaq ay ‘ga ag’ aaa ar fared fear aac afeartt atc am ataerrs agar (attr) + faaifedtFe ce are at TAT HC fear fsag tar fared ac anal 21 aaa afrard 3% fraifedd ar fratcoof aay 7% fear fe acafear wat at araa yd ay 1949 at dtaratt& feat at earca gt war qt1 ages aaa (aqtat) stu za fafrearaat afagtce at at 1g freq oraz ada afsacr F araae afrerdat agraw wigaa (wate) & frome st sae fear ate fraifedt arcATE TL ATS aeATTar gee afaftaa Ft rer 66(1)b Uta Wey yee Gea eqraTaT FT TTTHT WIgad BY FUT It fazerfeat war, feeg sea ararag A afsacT are ATAUTe Aa aT awafeati gaferg ag adie at we 2 1:oo 3. gt ea ger Tt faartatares fe ear set areata aTTATA TAT Ha Hats 1-Ta Tea HT fates Het H fru atafraa st‘arer 2(11)(i)(*) % ateafan faeart st tar arawrHgs 1 Saoer F gg ay’ oa at ga sare ofeariee fear qat g—: ‘Coe ag & farafafar afaia 3— (i) ara, anit siz afearat & feet gaa ata at qtaaq—| (a) vray a de cea faa faq fratfrat arat gas31a fer wt gated staater-areg ara, waar, afe fauifedt & aa sar 31 Aa fara Peet wea arte at ward sta area ay Fy|aaa aq awe ara BH aeaia feet arta aafau dare fae ae gi at,fraifedt & farer az, Jaada at aad ala ata ay fra an sat ae FaTHT Fat feu ms: qeq wat, aa, arat ate afsarat &fretfaferce ataat aaa faaifedt ar wa art fate... feat at qat et aat ag, *HastHag ea THTa “Previous Year means— (i) in respect of any separate source of income,profits and gains— (a) the twelve months ending on 31st dayof March next preceding the year for which theassessment is to be made, or, if the accounts of©the assesseé have been made up to.a date withinthe saidtwelvemonths inrespectof a yearending, on any date other thanthe said 31st||day of March, then, at the option of the assessee,oethe yearendingonthedatetowhich hisaccounts have been so made up: Provided that where in respect 0° a particularsourceof income, ‘profits and gains, an assetsee has once been 73000SeaaR eqraTaT facta ofrar [1974] 3 gH0 fao qo. aatfeagia, se ata ar areany, fa waar agate at ataa feargrax afaardt at arafe & atx fears tet at ® det aaaafaarel afaaita wot sta awk, sq sree gra few a7famet FT Sa THR WaT aah war fad fe ‘qa ay’ geyaaq F, at gaat ga aaa aMat, Be HHL gt ae 1”(mattataar gat ger fear war)| (2) Fdr the purpose of finding out the total "world income" of the A assessee, the income derived by the assessee from its businesses outside the "taxable territories" had been taken into consideration in the past;· but that was done only for the purpose of determining the rate at which the assessee's income should be assessed. No tax was imposed on the in-come from those business. The expression that "where in respect of a particular source of income, profits and gains" in the proviso to s. 2(11)(i)(a) means the income from a particular source which has been B brought to tax under the Act and not which has been taken into considera-tion for computing the total world income of the assessee. In the con-text the word "assessee" in the proviso to s. 2(11)(i)(a) refers to the person whose income, profits or gains in respect of a particular source ,. had been once assessed to tax. The word "assessed" in that provh~o means subject to levy or imposition of tax not compu.ted. [327 C-F] Conimissioner of Income Tax, Bombay v. Kemchand Ramdas, (1938) VI, I.T.R. 414 and Seth Badridas Daga and Anr. v. Commissioner of c Income Tax Central and United Provinces ( 1949) XVII l.T.R. 209, re-ferred to. CIVIL APPELLATE JURISDICTION : Civil Appeal No. 19 of 1969. Appeal from the judgment and order dated October 28, 1960 of the Madhya Pradesh High Court in Misc. Civil Case No. 291 of 1958. S. T. Desai, S. K. Aiyar and B. D. Sharma, for the appe'lant. M. C. Chagla, Rameshwar Nath, Mahinder Narain and · Swaranjit Sodhi, for the respondents. The Judgment of the Court was delivered by fledge, J. fa this appeal by certificate the question that arises for decision is whether under the circumstances of the case having regard to Section 2(11) (i)(a) of the Income Tax Act, 1922 (to be hereinafter referred to as the Act) , the assessee is entitled to take the year ended on 31-3-1950 as the "previous year" relevant to the assessment year 1950-51 in respect of his sources of income arising outside the "taxable territories". This question nnder s. 66 (l) of the Act was answered in favour of the assessee by the High Coun of Madhya Pradesh. Aggrieved by that decision, the Commissioner of Income Tax, Madhya Pra-desh has brought this appeal. The assessee (the respondent) is a Hindu Undivided Family with its Head-office at Indore and branches ,at several places. It derives income from property, business in cotton and oil seeds, speculation, dividends, managing agency commissions, etc. Prior ·to the assessment year 1950-51, the assessee was assessed under the Indian Income Tax Act, 1922 in the status of a non-resident lfmdu Undivided Family. The income which accrued to or was 4. sat start & ag cqee 3 fe ore, aral gaat afrarat% feet gam ata at avaa Frater ag & ate aga ard % 319 fewey aaTer st aes ate ara “gd ag’ Ba a, aa ay fe Praife FTaet 2(11) (i) (*) % factter arr & agate ate faved a fear at 1 5. Wa: gH Hae ga ata al ty Ses fH ear meq aaa FTAIT Bl Tag fratfedt at gra, ara agar afar ar Gat erArateo fear ar qar 2 ar adt1 afe saat cee Frater adh frat atTar gs at fraifedt er wrrar aren 2(11) (i)(*) ® wey wa RBaTT Wat f1 sa zat F saat feacoht fafz ® HAA At| Ha: zAwaray 4e faa g fe afafam Ft are 2(11 )(i)(#) F oreatt & aa afasa f att aa ea Za ara oe feat aa GE gat saaT F Mat Br Ta are fraizor fear ar qar 2”| 6. 4g waar Heataraere 2 fe are 2(11) (i) (#)fratfea at ora % oft ararem ate ae fade adt aed ¢ afi azSaat or, oat ate afsarat & gre ata” Bafa fader at 2gatag ag araa @ fe frat fasifedt =r gaat “Og, arat wTafwarat & sae qa ata” & fag farea-freg qa ag at anar z,. assessed........-heshall not, respect of that source or as.the case may be, business, profession or vocation, exercise:the option given by this sub-clause so as to vary the-meaningof theexpression‘previousyear’asthenapplicable to him except with the consent of the Income--tax Officer and} upon suchconditionsas the Income-tax.Officer may thiak fit to impose.” sar fe arnt aaa aaa aaatata’ H Aga Tea eaTataa Teafafratter fear war 21 ef azea fafats gars wTaRT AaaA”Hcorfaa afafe a ae arifaa fear fe ata a are fafa arcoafata adi @ afog aa wa afasa @ fra fe ate caagritesataaoa ar ardfaa ata araga alt Haag BT BIE THT agl Tfe meq area & fraifedt wr area TAH Ms AT aT Tate aT AT GAHfaeg ave aefte dy ne 21 gafau ast Faq saat at taat & fH aaVa BVA B Maya A aret aa aT Afafraa F alta wH aryFrater fear ot qat gat ae| 7. ag aa et sa gaa TT a Tet g fH arey 2(11) (i) (F) Fqega ¥ “frator feat at aat at” ate “fraifeal” & areda 4 aaafasa &1 faatco fear at qar ay, ‘frateo’ ate ‘fratizal erect afaca-Para daut H farq-fard ae ale z, sar fe araat waza, qrayqaqa BAe caste’ A eorfas afafa are asia feat wat ze|afafara H fraico’ area al feet aaa ora at arTTAT & ae a, fearane gaa HT HT THA H Haare H ae Hae fal aay PtaTay geatfuea afrofea ara & fac afafrae are afsafaa sfeat F ae 7sqad feat gat 81 sat ware ‘fratfedy area farafaer aaah a farafarq wet at alta f1Bs aat ara Sat AIT TH ey, FATA ATTaad, AoA Tos gates wfaraa! far 8. agua é fe faaifed at ga “aera a” aE FAHgatas Haga sal F aret fratfedt B areas S area sasy asqt gee faart feat ara aT| Vat Hat Ga aT H MATT F TATAfeat sat at faa ox faatfedl a ara ar faater fear arat atfeq|Ba HTVaTa SF gr areal ara ae HE He facta set fear way aTzat aed) F fratfedt arr wurde usa-aat Tareeusa-aatfau aa are areardl & ara at ag ara oe afafsan e adla aEwt ae TTT TAT AT| TTA 2(11) (i) (*) FIwGH A ‘qe ary, 1(1946) 14 Ago Ho ATXo 185. 2 (1941) 9 atk zo Alto Male 45, 3 (1938) 6 ATgo cto AIXo 414, 4 (1949) 17 ATRe To HIto 209. / | -Seaaa wataT fo ofrar [1974].3sao fro qo art att afaarat & fret fafase ata at ataa’ a2 3 frat Fafareeala & ag ora afasa @ fra oe afatrare Betta ee amar war ata Te ag ava fora ox fraifedl at ger aaa aa” at aaoaT aeaa faa feat war atge eat Hare 2(11) (i) (*) FregeH “fratfeal” greg 08 eae & ofa fader zat 2 feast feet fafatseala aT aaa aia, arat ar afwearat ar ca art at HR fac frat‘fear aT wat atcega F frateor fear a at a 9a a ag afasa& fe “at aT seman ar afrdao fear aT aat a a fe ag afusa& fe et at aaa at at at a @9. wat sfeafea arent & ea Ses eqraTaa sre WIT Wag gana da J1 afturmeaen ag atta wane sat a atk aT afeaaifem at art 2| atta aif at 7s Tarun Mehra A received by the assessec in the former Indian States was not sub-ject to tax under the Act but was taken into consideration in computing its '.'world income" for the purpose of determining the rate. After the Constitution came into force, the present defini-tion of "taxable territories" was incorporated in the Income Tax Act by the Finance Act, 1950 and the areas in which the assessee ll was carrying on the businesses with which we are concerned in 1his appeal were included therein. The result of the amendmi;nt was that for the assessment year 1950-51, the assessee who was a resident of Madhya Bharat, was deemed to be a resident in· the "taxable territories" during the "previous year" and_hence liable to be taxed in respect of its income that accrued or received ia c Madhya Bharat. For the purpose of its accounts the assessee was adopting the year ending on Diwali day. In the returns sub-mitted by the assessee, prior to the assessment year 1950-5.1, it had proceeded on the basis that its account year ended on Diwall day; but for the assessment year 1950-51, in respect of its income accrued from its businesses in Madhya Bharat, it chose the finan-cial year ending on March 31, 1950 as the "previous year". The D Income Tax Officer as well as the Appellate Assistant Commis-sioner rejected the claim of the. assessce that it could make such a choice. The Income Tax Oflker assessed the assessee on the b11sis that the "previous year" in respect of the concerned sources ended on Diwali of 1949. That decision was aflirmed by the . Appellate Assistant Commissioner; but the Income Tax Appellate Tribunal reversed the finding of the Income Tax Officer and the Appellate Assistant Commissioner and agreed with the stand taken by the assessee. Thereafter a reference was made to the High Court of Madhya Pradesh under s. 66( I) of the Act at the instance of the Commissioner of Income Tax but the High Court agreed with the view taken by the tribunal. Hence thb F appeal. The question for our consideration is whether the view takrn by the High Court is correct [1 ]In orJer to decide that question. it is necessary to find out the true scope of s. 2( 11 J(i) (a) of the Act, which provision dennes the term "previous year" thus : G " "Previous year'' 1l1eans- (ii) in respect of any SC/hlrale .\ottrce of ;ncome. profits and gains- (a) the twelve months ending on 3 lst day o( March next preceding the year for which the assess-ment is to be made, or, if the accounts of the assessee H have been made up to a date within the said twelve months in respect of a year ending on any date other than the said 3 bt day of March. then. at the option of L7Sup.CL1NP117fl-·6 the assessee, the yea_r ~nding on the date to which his accounts have been so made up : Provided that where in respect of a particular source of income, profits anp gains, an assessee has once been assessed ........ he shall not, respect of that source or as the case may be, business, profession or vocation, exercise the OJ?tion given by this Sub-Clause so as to vary the meanmg of \he expression "previous year" as then applicable to him except with the consent of the Income-Tax Officer and upon such conditions as the Income Tax Officer may think fit to impose.'· (emphasis is ours). From the above provision, it is clear that in respect of any ·,;cparate source of income, profits or gains, unless the assesscc had made a choice in accordance with 2nd part of s. 2 ( 1 I) ( i) (a). the twelve months ending on 31st day of March next the preced-ing year for which the :1ssessment is made is the ''.previous year". Therefore all that we have ·to see is whether the asscssee's ·income. profits or gains in respect of the businesses in Madhya Bharat had been assessed previously. If they had not been pre-viously assessed then the assessec's case comes within the first part ·of s. 2 ( 11) ( i) (a). In that event his return was in accordance with law. Therefore we have first to see what is meant by "sourc~ E of income" in s. 2(11 )(i)(a) of the Act and then proceed to consider whether those sources of income had "once been assessed". It is necessary to note that s. 2( 11 )(i)(a) does not refer to the income of the asscssee generally but to his "separate ,ourcc:; of income, profits and gains". Hence it is possible for an assessee to have a different "previous year" for each "separate source of income, profits and gains·· as held by the Madras High Court in Commissioner of /llcome Tax v. Savumamurathy('). In Rhodesia Metals Lttl. v. Commissioner of Taxes(') the Judicial Committee observed that "source" means not a legal concept but which a practical man would regard as a real source of income. There is hardly any room for douht, nor was it contended otherwise-that the business of the asscssee in Madhya Bharat constituted a separate source or sources. Hence all that we have to see is whether the income accruing from those businesses had "once been assessed'' under the Act. This takes us to the question what exactly is the meaning of the expressions "assessed" and "assessee" in the proviso to -·----·-- (!) (1946) I.T.R. t85. A s. 2(11 )(i) (a). The words ·•assessed", "assessment" and "assessee" have different meaning in different contexts. As observed by Judicial Committee in Commissioner of Income Tax, Bombay v. Kemchand Ramdas(') the word "assessment" is used in the Act as meaning sometimes the computation of income, some-times the determination of the amount of tax payab~ and some-B times the procedure laid down in the Act for imposing liability upon the tax payer. Simi.lady the word "assessee" connotes differ-ent meaning in different contexts--see Seth Badridas Daga and anr. v. Commissioner of Income Tax Central and United Pro-rinces('). c It is true that for the purpose of finding out the total "world income" of the assessee, the income derived by the assessee. from its businesses outside the taxable territories had ·been taken into consideration in the past. That was done only for the purpose of determining the ra\e ·at which the assessee's income s.hould be Jssessed. No tax was imposed on the income from those busi-nesses. In other words, the income derived by the assessee from D the businesses carried on by it in territories outside the "taxabl~ territories" were not brought to tax under the Act. The. expres-sion that "where in 1'1',spect of a particular source of income, pfll-fits and gains" in the proviso lo s. 2(11 )(i) (a) means the. income from a particular source which has been brought to tax under the Act and not which has been taken into consideration for com-E puting the total world income of the assessee. In the context th~ word "assessee" in the provi'o to s. 2 ( 11 )( i )(a) refers to the person whose income, profits or gains, in· respect of a particular source had been once assessed to tax. The word "assessed" in that proviso means subject to levy or imposition of tax not com-pute . •• For the reasons mentioned above. we agree with the view For the reasons mentioned above. we agree with the view taken by the High Court. Jn the result this appeal fails and tl1e smne is dismissed with costs. Appeal dismissed. R.K.P.S.