Jodha Mal Kuthiala v. Commissioner Of Income Tax, Punjab, Jammu & Kashmir, Himachal Pradesh And Patiala

JODHA MAL KUTHIALA COMMISSIONER OF INCOME TAX, PUNJAB, JAMMU & KASHMIR, HIMACHAL PRADESH AND PATIALA September 9, 1971 [K. S. HEGDE AND A. N. GROVER, JJ.J Income-tax Act, s. 9(1)-Property left by evacuee in Pakistan-Ad-ministered by Custodian under provisions of Pakistan (Administration of Evacuee Property) Ordinance 15 of 1949--£vacuee whether continues 'owner' of property for purpose of .s. 9 of the Income-tax Act, 1922. The assessee was a registered firm deriving income from securities, property, business and other sources. In 1946 it purchased a hotel in Lahore for a sum of Rs. 46 la.as. For that purpose it raised a loan of Rs. 30 lacs from a bank and a loan of Rs. 18 lacs from one R. The loan taken from the bank was largely repaid but with R the assessee came to an agreement whereby R accepted a half share in the said property in lieu of the loan advanced and also I/3rd of the outstanding liability of the bank. This arrangement came into effect on November 1, 1951. After the creation of Pakistan, Lahore became a part of Pakistan and the hotel in question was declared evacuee property. As such it came to vest in the Custodian in i Pakistan. In its returns for the assessment years 1952-53, 1955-56 and 195&-57 the assessee claimed certain amounts as losses on account of interest payable to the bank but showed the gross annual letting value from the said property at Nil. The Incomectax Officer held that since the property had vested in the Custodian no income or loss from that property could be considered in the assessee's case. The Appellate Assistant Commissioner confirmed the order of the Income-tax Officer. The Appellate Tribunal however came to the conclusion that the assessee still continued to be the owner of the property for the pur-pose of the computation of loss, and the interest paid was a deductible allowance under s. 9(1) (iv) of the Income-tax Act, 1922. In reference the High Court on an analysis of the various provisions of the Pakistan (Administration of Evacuee Property) Ordinance 15 of 1949 came to the conclusion that for the purpose df s. 9 of the Act the assessee could not be considered as the owner of that property. In the assessee's appeal to· this Court it was contended that the property vested in the Custodian only for the purpose of administration and the assessee still continued to be· its owner. HELD.: Under the Pakistan (Administration of Evacuee Property) Ordinance 1949 the evacuee could not take possession of his property. He could not lease that property. He could not sell the property without ~e consent of the custodian. He could not mortgage that property. He could not realise the income of the property. All the. rights that the evaC'Uee had in the property were exercisable by the Custodian excepting that he could not appropriate the proceeds to his own use. The evacuee had only a beneficial interest in the property. In the eye of the law the Custodiau who hacl all the powers of the owner was the owner of the property, His position was no less than that a Trustee. (643 F-644 A] Section 9 of the Income-tax Act, 1922, brings to tax the income from property and not the interest di a person in the property. A property , cannot be owned by. two persons, each one having independent and ex· elusive right over it. Hence for the purpose of s. 9 the owner must be· that person who can exercise the rights of the owner, not on behalf of the owner but in his own ri~t. Accordingly the assessee was not the owner of the property in question during the relevant assessment yeaTs for the purpose of s. 9 of the Act.. [644 DJ Alto alo Tale Hsarar AIAKT AAI, THA, HY Ae Hate, fearaa sea wre ofearat(R. B. Jodha Mal Kuthiala (Commissioner of Income-tax, Punjab, Jammu & Kashmir ,Himachal Pradesh and Patiala) (9 faaraz, 1971) (Falo Bo UHo ATs BIT To LAo Far) gieeay gan faq Caz, 1922 (atta atase ufafaan, 1922)Ber 9— arate at carat” ag eafed gw arafa 8 atx sea HA aTavait g,a fe stage fea wat arar aafaa—arafa & ga aremig at st faalfca feat arat 3, arate & faa B arate ot ae faatfrat ua wfsettaa wat ote ag sfaufaal qx care, arafa arzarxat ay alal Aara sea wat Sl A 1946 Ho GA A areiz H eqea gieaquar| whsaa aa } gaara arate Teas ST CH NTT aa TAT | eqsa Vestat fasara arafa atfca ax feat var ate gam ofarqeaqen ag flea ofeearaH afacen 8 fafza zt aar gana fratza aatifag fratfedla acdtfeazant A ag arfaat ararar fearfeeq aad aa & saa arcfa & aifae feud a gy stfta aefaaigi fa arf ar arar feat vatar yah att A ag wer& fe ag saaarta & etary | ah ay cay ge as at aaa sary H area gi dfs veaTaarife qifaeara 4 fasarq arifa & afacas a fafza zi ag dy gafaa migaxofaard a ag ufufaatica fear fe ge arsfa a feat ara ar etfs at aacarfasted) & amet Fag ataT aadlL aeran aigag(atta) + AITHTafanreloremal gee exfearfadia atia Fo afeawa Fae fasagfaatar fe fratheal arf at aauar & sate H fae ga arafe er carat aeat aat gat &1 sea eqravaa a ag faowa frarar fH Uae st ara 9 F gata& fac faatfeat sa arate ar carat azt alar ar aaar|»sa ax faaifedy a1 ate 8 ea cararag Fo atta aT a Wit ag aH fearwar fe faaifedl tae ay air 9 H gama & fru gaa arate wr carat aa gatzsom arafaa cifsesiaqf4Fo afacesaf: F%daa saraa &ci Satara & farqfafealate 228seqae rararera free afar [1972] 1 3Ho fto qo dt ate faatfedt wa at saat carey aat gar1 ae wy aati ah ng fe careyufaeqfad & ag cated afta& fae acafa ar afaa afsare yita8 Wa aafraifcal ar ga acofa oz afaare 8, we ag aferare feet wy ware a arfaaat faadfiaa gut at, aa aw ae TAHT CATA sar garg, Uses faut Ht Ae aag acti at ve fe raat ar aeaey ara, afaaral ae aral a ¢ afar vadae & gata & fae carat ag eafea8 Tt aa aT TAIT SC| afafaatica—are 9 &aedta acai Fara gt at ara ea fH oaarafer H fret cated % faa ozfeat acafa ox feat 0a at eaftaat ar carfaeaaa atanat feat Faw ga arafa oe cages we aaea afraTe Laat aara 9 ¥ saisa % faa carat ag eafea star arfee at carat a ate a aeafes ao afaare & cart & aferarel ar galt HT away1 (TT 9): arer9earl” wet arwey ga ter Hear adl area fad fH azsatadl HUIBT ATT TT AH| Saat wa Vac A geafafea faarat F ageratat afer1 (Fzt 20)| fatase fora Mito Alo WMAG Fo MAT AlaAA [Flo FAS] fafaa adie afeaticar : 1970-73 at fafa acta aeat 68. 1967 ® atant fate deat? vie 3 FH feedl sea matag F aa20 faaraz, 1967 ata faata ate area % fare anat7ATA Hl AITTas ato Ulo ARITA AIT UA Fo Gemeraala antat at WIT ¥ aaaqsl dio Wo eal, WIXo| Uo. TA AIT- ata F) F)ato gto Ata|—-raraTera ar fata earaifacfa Fo Tao BTS 4 feat| (at ata F) F) raratfaafat gre— It is true that equitable considerations are irrelevant in interpreting tax laws. But those laws like al! other laws have to be interpreted reasonably and in consonance with justice. If the thousands of evacuee who left practically all their properties as well as businesses in Pakistan had been considered as the owners of those properties and businesses as long as the 'ordinance' was in force then those unfortunate persons would have had to pay income-tax on the basis· of the annual letting value of their properties and on the income, gains and properties of the business left by them m Pakistan though they did not get a paisa out of those pro-perties and business. Fortunately no one in the past interpreted the law in the manner suggested by the assessee. [644 E-Gl Official Assignee for Bengal (Estate of Jnanendra Nath Pramanik), 5 I.T.R. 233, Commissioner of Inland Revenue v. Fleming, 14 T.C. 78 and Sir Currimbhoy Ibrahim Baronetcy Trust v. C.l.T., Bombay, 2 I.T.R. 148, applied. Amar Singh v. Custodian, Evacuee Property, Puniab, [19571 S.C.R. 801, distinguished. P. C, Lal Choudhary v. C.I.T., 16 I.T.R. 123 and Nawab Bahadur of Murshidabad v. C.I.T., West Bengal, 28 I.T.R. 510, considered. CIVIL APPELLATE JURISDICTION : Civil Appeals Nos. 1970 to 1973 of 1968. Appeals from the judgment and order dated September 20, 1967 of the Delhi High Court in Income-tax Reference Nos. 2 and 3 of· 1967. V. C. Mahajan and H. K. Puri, for the appellant (in all the appeals). V. S. Des1111i R. N. Sachthey and B. D. Sharma,.for the respon-dent (in alt the appeals) . The Judgment of the Court was delivered by Hegde, J, In these appeals by certificate, the only question arising for decision is : "whether on the facts and in the circum-stances of the case, the assessee continued to be the owner of the property for the purposes of computatlion of income under s. 9 of the Income-tax Act, 1922" (to be hereinafter referred to as the Act). A Full Bench of the Delhi High Court speaking through S. K. Kapur, J. answered that question in the negative. Being dissatisfied with that decision the assessee has brought these appeals. Now turning to the facts of the case, the concerned assess-ment years are 1952-53, 1955-56 and 1956-57, the relevant accounting periods being financial years ending March 31, 1952, March 31, 1955 and March 31, 1956. The assessee is a registered firm deriving income from inte!"'st on securties, property, busi-ness and other &ources. Sometime ln the year 1946 it purchased the Nedous Hotel in Lahore for a sum of Rs. 46 lakhs. For that purpose it raised a loan of Rs. 30 lakhs from M/s. Bh<.lfat Bank Ltd., Lahore and a loan of Rs. 18 lakhs from the Raja of Jubbal. The loan taken from the bank was partly repaid but as regards B the loan taken from the Raja, the assessee came to an agreement with the Raja under which the Raja accepted a half share in the said property in lieu of the loan advanced and also 1/3rd of the outstanding liability of the bank. This arrangement came into effect on November 1, 1951. After the creation of Pakistan, declared an evacuee property and consequently vested in the Custodian in the Pakistan. c TMM THT Hl TS aT ATA Afafaeaa H far at THara we Farfaz aee fae cao aaa % aeal atc afefeafaat & aqare frathtdl saadaa Caz, 1922 (faa gad gas mt dae war war’) al are 9 F welgaat anwar s sataat& fae aecfa arcarat gar xan’i feedt sqFare aa at gat earadts at wie & eararfaga Gao Ho BT A Sa MI HT GATaareena fear1 sa fafaraa & gaeqee stax fraifeat 4 a athe Great aT SI2. HT eA Aaa H aah ae fase HUic argad fate ag 1952-531955-56, 1956-57, Fara Mar Hrarafaat 31 Ata, 1952, 31 ATA, 1955 Atk31 ard, 1956 at aura ala atefacta ag fi faatiedt ca <fsediag oF@ or sfagfaal oe earst,areata, Beare HI Bea aal F ara eqeead Heat21 aq 1946 & feet ang wa orale H gee dea 46 are aay at uf aqari sa saa e fae ata tad area da fafats, wx, F 30 araaay wr art far aT 18 ara WIA HT Bae Tae FH tis SB fear1 st Tazme & fear mar ar sar ata:dart wz fear war or feed Tet aH TT afac me sere ar arare & faalfedt § car H ara on sue fear fae aetatar F Gare St TE THA H gaa F aur ga F 1/3 Tusa arfaca F gaat 4 saarate F mat sie ealare Ht faar| ae sata 1 aaeax, 1951 F wHasitagaroifeeaa & gaat & gear arate oferta at Ce AIT aT TAT | Aseaza at fasara arafa aferactfear sat ate gam aftaraeaed azatfeeara F afacers F fafeg et aa) 3. gana faatca aot & fare fratfedt § aoeth faazatt FT: 1,00,723BIT 1,16, 599 BIT AIT 1, 16,599 waa Fy arfaat ar erat fears fReg saa arafeasane aie feud wr ger ge vat fearar. fea etfs wr erat fsar qar atsaa att F ae wer vars fe ag tae Hl aaa sora H area 21 Afe seraarafa afseara F favara arcfe & afacera Ft fafer. a we .%. zafacarfae aferrd 3 ag afafretica fear fe va acafa & feel ara ar arf ayfaatfedt & area & at frat staan | aegat sat gs aT dea aayarara FH fratiedt & ara at aniae xt feari agian argad (ATA) F TAHT 230 seaaa vatatea fruaafzst = [1972]1 BAe fte Fo sferardt & ade a gve er fear gad atta Hafan § ag fast frarar fefastfedt arf at daar & sata & fare ge arate wr cara wa Wt sar gar g |afaner § ag afafaatfea fear fe dan eqra daz st aren 9(1)(iv) ¥ welamer ate atesag facet fraraa a afance 4 fratea ae 1951-52 %ararg # fratfedd & aaa Haga gay fafaeaa ar agree fat 1 TVAfratfedl & agde ot afaney a ga afar set sega fear) seq earaTaa Aarfmenra (qzfafaetet aie eaaq sire) aifeara, 1949 (1949 ar 15) (faegad cam mt mfeaee ser qa g) B atH soared ar faerog Hy ag frswgfrarat fa daz at orer 9 & sata & faa faatfedt ay saarafaar caratwet SAAT AT THAT| 4, fraifeal & fear arate at ato die Herta + ag am feat faSea gTarag A ag uaa staat al gfe fratfedt tae at are 9 F salsa& fau acafe ar carat adh & 1 saa wear 2 fe arafa afaera A saa carata satsa & fre fafza gf at ate faatfedt aa at saat card) gar gat g1 saaag adler at fae “carey” (atatz) ofaeafea & ag afer afasafaa aeafa atofan ufsare steadi gat at ag at acta dt fe aa aa fratfedt ar gaacafa ox afaare &, are ae afaar< fal Wl sare a arfara ar fasta gar zy,Ta TH TT TAHT Far SATS| FAT. MIR Uses fara Hy MTA ag aeilet at TEet fa aaa et araeq ara, afwarat ale aral & 21 afay va Uae %sama & fay carat ag cafaa & HY ara at eHRaIT So1 Uses faa H AATAIzara 9 & ‘eardt’ weq da carfaea & ofa fade wrat 215. 3a cea ar fafaeaa axy % fare fe sar var St are oO H Na Hfau fraifeet gana war ast & ater areca ar caret at gi oaifsacastaal oe faare HAT VAT| eA Tee aifsaea F Gara soared Ht TaaTHUM MT ATA GT BIaeat F vara Hr faze Fa|| fasarea arate6. atfsira & carat & faeqa ¥ fay ary aar & ag afaa waa arasfte fear fara wars fe fagal ae & orfseaa fae stare aaeaq & far afsaea 31 vefrat F ag afac fear var fe— In its return for the relevant ass_essment years, the assessee claimed losses of Rs. 1,00,723/-Rs. 1,16,599/-and Rs. 1,16,599/- respectively but showed the gross a.nnual letting value from the said property_ at Nil. The loss claimed was stated D to be on account of interest payable to the bank. Since the pro-perty in question has vested in $e Custodian of Evacuee Pro-perty, in Pakistan, the Income-tax Officer held that no income or loss from that property can be considered in the assessee's case. He accordingly disallowed the assessee's claim in respect of the interest paid to the bank. The Appellate Assistant Commissioner confirmed the ord~r of the Income-tax Officer. In second appeal E the Tribunal came to the conclusion that the. assessee still con-tinued to be the owner -of the property for the purpose of com-putation of]oss. The Tribunal held that the interest paid is a deductable allowance under s. 9(1)(iv) of the Act. In arriving at that conclusion, the Tribunal relied on its earlier decision in the case of the asst)ssee. in respect of the assessment year 1951-52. F Thereafter at the instance of the assessee, the Tribunal submitted the question &el out earlier. The High Court on an analysis of the v;µ'ious provisions of the Pakistan (Administration of Evacuee Property) Ordinance, 1949 (XV of 1949) (to be hereinafter referred to as the 'Ordinance') came to the conclusion that for the purpose of s. 9 of the Act, the assessee cannot be considered as G the owner of that property. It was urged by Mr. V. C. Mahajan, learned Counsel for the assessee that the High Court erred in opining ~hat the assessee was not the owner of the property, for the purpose of s. 9 of the Act. According to him t_he property vested in the Custodian only H for the purpose of administration and the assessee still continued to be its owner. He contended th_at the expression "owner" means the person having the ultimate right to the property. He further contended that the so Jong as the assessee had a right to that 7-L3Sup.C.I./72 property in whatever manner that right might have been hedged in or restricted, he still continued to be the owner. On the other hand, it was contended on behalf of the Revenue that the Income-tax is concerned with income, gains and profits. Therefore for 1he purpose of that Act, the o\\11ler is that person who is entitled to the income. According to the Revenue the word "owner" in s. 9 refers to the legal ownership and not to any beneficial interest in the property. For deciding the question whether the assessee was the owner of the property for the purpose of s. 9 of the Act during the rele-vant accounting years, we have to look to the provisions of the Ordinance. Let us first take a survey of the relevant provisions of l11e Ordinance and thereafter analyse the effect of those provisions. egg: Yar aoa Ger garg frase ae mame gt vat @ fFaifaeana ¥ faeara arate & seraa & fau car sae arastta afarefasat } faa scare fear are 1” ar 6 (1) Hag soafeaa g fe aat fassra arafea 1 ard, 1947 & afaers4 fafa at areal te sat art F ag aa ara fe ag gar afaers F fafeatat Sar OF afaay at frosea arate ar aHsa sreaT BIA HT alsa et 7E1a 11 A ag soars fear var eg fa feet froma aafat ay Meg at xagal Fas TT THT F— ‘“‘Whereas an emergency has arisen which renders,to provide for tlfe administration of evacuee propertyand for certain matters incidental thereto.” it necessaryin Pakistan fadt froma acafa % aracy hata ale can afacery FY ga casa gredaa et wed) faaar az dara Hea H faa aargs ate afacas sl AzaHwa} aan ar arfaes fa ay aay at Mar gH Beyaa Mt arat Jt ae 12% a2 fafga fear cat 3 fa at arafer afacers a fates et ag oar freer Heatgfacan gra & fear var 2 az ant wart at fafan sfaar&, fat oratefeat sararaa & feet aifsardt great featweasrfeard ere afavea,HreIg, aaa, Hat at fawa garg, GZ mea Sil ale BY eqray aT saareata & aay F feel dt cart ar orem feat eargiaa ar feat ara oifaareara dt aqea fear area ate afear aruari are14(1) gratesifgarer at og waar ad) 2 fe ag wuartaal at faswa arafa arafed Feart 16({) Hae war war 3 fe Pret arafa a afar ar ar frat araqhat Wzfacciay (wenna ea) BT AAT aT aa, MT feet froma safer gretaaH MIT a at feat Fa eagles git ar Gaal wie a, TT Ca THA aT AFARat arte % gaara, fasarea cafaa aa aay ef ar aa are, 1 aig, 1947 #1 aTgaa qearq feat qa zt, da ah ea BTA surat agt ay fe gan faiGaat TTaT Ue sear % ada aay SrA aves safe wT are Alsar< aTsare sala at wa ae fe afacers ga afearearfaetaqy 8 THAaTseace Ht gfe at at Bat1 aver 19 afacaa BT ga ara F fae awaTerat & fe ag facara arafafaferqar carey acay mah & oeaea arafeare Sat ag afadtfad ear are1 aren 20(1) A ag aqeara ¢ fe afatasbe sora Hr amar & fag ae dal froprea arafa , at gad fafaet ag2 cataa, ofexear at sarecataT H fae was aT amidia aay Aitmargaiaa fea) ta sataa % fac ag avt srtareat at aHITgo A saaqrag MAW aT at ins saa SMT HT aHaTJ1 TA TT HT TTaTe(2)i ag guaftsa fear aan % fe gaara (1) 4 weaface saaeat at eargHaT Fzsfana sara stat faar afawaa— (am) feat fafa ar saa arag fret sfaaa au A arafasefret ara & ata geAY feet facsra acafe at aa aha;qug afaas a ave F gefta at ana saad aus H TTA FTEcarat facared arafa ar ale BItale aT ITH, TT fee faosrea arate Z,Regia arate F a agaaa F fears aét aaa” engat HAZ eq THT ~— ‘*(m) sell any evacuee property, notwithstanding anything con-tained in any Jaw or agreement to the contrary relating thereto :Provided that the Custodian shall not under this Clause or thenext succeeding clause sell any immovable evacuee property or any,business or undertaking which is evacuee propertyexcept with theprevious approval of the Central Government.” 7, Ba grate & ques (aa) F afacery at Peat cat facsrea arateai faua at sgaed Hea 1, faaal gaat waRB agar Awad agy FT aTaedl ar wel arafa Beara aa sa at BT STAM aT aaaal af WTA amlng 21 faces fase aeafa & gaat Fo soat at erat at sfagia saacafa ® araea H qa gra Hoard ze we Bee aH si AT 22(1) 4%afacan § ag ata at ae 2 fe ag atowe fasara eafet at arate47,faaat gaa wear & fear 2, wad-aag Mar Ta ae Bae GAH area HTTmite THAT Ae saa sT sfafszat BT I The long title of the Ordinance says that it is an Ordinance to provide for the administration of the evacuee property in P:1kistan and for certain matters incidental thereto. The pre-amble says that "w~ereas an emergency has arisen which renders it necessary to provide for the administration of evacuee property in Pakistan and for certain matters incidental thereto". Section 6(1) provides tha.t all evacuee property shall vest and shall be Jecmcd always to have vested in the Custbdian with effect from the !st day of March 1947. Section 9 gives power to the Cus-todian to take possession of the evacuee property. Sectiort 11 provides that any amount due to an evacuee or payable in respeet of any evacuee property, shall be paid 'to the Custodian by the person liable to pay the same and the payment to the Custodian discharges the debtor's liability to the extent of the payment made. Section 12 prescribes that the property which has vested in or of which possession has been taken by the Custodian shall be exempt from all legal process, including seizure, distress, eject-ment or sale by any officer of a Court or any other authority and no injunction or qther order of whatever kind in respect of such property shall be grantled or made by any Court or any other authority. Section 14(1)_ permits the Rehabilitation Authority to allot evacuee property to the refugees. Section 16(1) says that no creation or transfer of any right or interest in or encumbrance upon any property made in any manner whatsoever on or after the first day of March, 194 7 by or on behalf of an evacuee or by or on behalf of a person who has or may become an evacuee after the date of such creation or transfer, shall be effective ~o as to confer any right or remedy on any party thereto or on any person claiming under any such party, unless it is confirmed by the Custodian. Section 19 empowers the Custodian to restore the evacuee property to the lawful owner subject to such condi-t. ions as he may be pleased to impose, Section 20(1) stipulates th'at the Custodiati may take such rnedsl.res as he considers necessary or expedient for the purpose of administering, preserv-ing and managing any evacuee property which has vested in him and may for any such purpose as aforesaid, do all acts and incur all expenses necessary or incidental thereto. Sub-s. (2) of that section provides that "without prejudice to the generality of the provisions contained ir. · ub-s. ( 1), the Custodian may. (m) sell any evacuee property, notwithstanding any-this contained in any law or agreement to the contrary relating thereto, Provided that the Custodian shall not under this Clause or the next succeeding clause sell any immov-able evacuee property or any business or undertaking which is evacuee property, except with the previou> approval of the Central Government." Clause (i) of that sub-section empowers the CL1stodian t•• D demolish or dismantle any evacuee property which in his opinion cannot be repaired, or sell the site of such property and the materials thereof. The Custodian can. recoup all the expensb incurred by him in the administration of the evacuee property from out of the receipts in his hand in respect of that property, Section 22(1) requires the Custodian to maintain separate account E of the property of each evacuee of which he has taken possession and shall cause to be nrnde therein entries of all receipts and expenditure in respect therof. 8. aigaea ar Titea ga TaHTt Zar 2 fe ag fasmrea araia F waa* fac gare wy FB fac a fe froara arafa & garg wey FH fag alsa3 | fafa at afeefeat cevar H arara F “amrag” (qefafreema) afseatesdy ga arqar at yard wie cagearaa afuta &1ae arsar Hl eqaear BTA ATafes 2| faoatea safaa aad aeafa ar seat at A awaT| ag ga arate atso-qet gz ad 2 ama tag ga arcia at afar at arafa & faat adaq anari agarafa & aa wea val HC aHaT1 Gad we afarasy saarafa ar weal & qHat 2| ae asl BIT Het HC AHA Ai ae sa actaal meade Ht aHat 2 aie az alaqa afefeafaat & ada arqfa at feragar #1 facarear axfes & ga arate #, A gaa oifeeara & gle at at, aHafqera arafacaae giqai fear ar amare faa gahfe ag gaaia at fast saata & fag fafratfaa adt ax aanar. fasara eats faaafucaa at arafa & ga arcfa & feat a afeare ar salt adh Ht THAT|saat at ga arifa H gay wraarsa fea zat etfacades ag aaface faa Hgad as eaifaca 2) avafa dfs afar A fafet @ ale ga eal at atalaaat sica 2 gafag ae arafa at fafes caret gi fafa arefse B agarcafucarn ga acafe ar carat 2i afacern at feafa earedt at feafa @ faaat care HH aal Fi are 9 (1) Fag afar s— acfeay faaifedl are feedt waat ar gaa agar afi @, faaatag earit 2, ga arafea Ba wart al went, featr aft azAa ge BAT aT ~e fHat WI srzarz, afe ar eaaqaia F, fas arfarafafaa atel & neadia ax 8 faata %, saiqat & faa wrat zl, *gTaT Wag a WHIT e— “The taxshall be payable by anassessee under the head‘Income from property’ in respect of the bonafide annual value of.property consisting of any building or lands appurtenantthereto ofwhich he is the owner, other than such portions of such property ashe may occupy for the purposes of any business, profession or faa at aay are arafa HB aamragal aries yer RB araey A aratea ara’ (gaa mia sist) ales & aedta He Hea Stat — 9. seq ag % fe ga aver H fafece eardy” (maz) sha 8? AAT 4gaz cafes & frail acafe fafea act 2 ar ag azarie § a arafa A Grzaazfaq at guarx 2? ag ara ale waa # 2g fH are 9% aiia arfaa waqv at amar? a fa ga arcfa of feat cafes & fet a1 fat arafa IZfeat 88 ey eqfaat ar carfaes adt at ana feat a ex cH ga arafaeqaea ait mate afTare TAT BI1 Ha: ATO B® aaa F fare ear FS anfthaiat afer ay carey a ate A aay afes aaa afaart & carey H afaaTT FTTHT BL THAT FI 10. alt az & fag a eqaaitca afcenter & ga It faart FT a | afZzarel fasmira oaferal at, A anaT gral aa aeahaat Tal PITAL ofaeataH alg aie 2, ga aeafaal ote arearel Hr ga aa aH CaTAT AAT IT TTaa fa onfgaea’ saa 8 aa 88 gatragel aafeal at saat arcfcat F aifeePecra a ore ® aac at aur vifeeaia F saw sree BS TE BLATT Hl Tg,ofmaral atx arai ¢¢ art Bar ata safe oe ga arafeat Ae areataa un Gar wt aa faari ag atria 2 fe aa agt A feet a WH fafa aTfadaa ga sare adt feat 3 faa sare oft ert gH a faded HTATAT aedé 14g aa 2 fH arearsaa faare et ara fafaat ar fadwa wed TATgang Aa #1 feeg ga ah fatal ar, wea fafa at azz, ghagea e7 awit cara H ogee faaa HAT Tar zI Li. tar gua fe tae at aro ® ata va ofefeafaat A, at faaut aaa 2, 72 arate Hr cael FTF PAH Sea FATATAT ane faaana & araaia aaaafaat wary wae ara carters at went (+)BH ATA AaIat at sa aa H Theses zrseq gearaaeal Dac, 1909 H wet feel catch fearfaar cqrafactia DA ge va fearfat at afaaa qe arafa watlaaagefad # fafea at ag1 vet ae ar fae sar areata angel F< ae 9x ada arafe st ara ® acaey FH He amar aT aHAT BlFST FTATAT Aag afafiatfza fear fe aeatt F carafaaaa & BUTT ag ter arafaadit atae off Pe ca at ET TAL ATTAT AT BHAT MIT Tfaseal TTTeT graraaral Uae HT vocation carried on by him the profits of which are assessable to taxsubject to the following allowances namely :—xxxKx [1972] 1 BHe fro qo The Ordinance starts by saying that it is an Ordinance to provide for the administration of evacuee property and not management of evacuee property. The expression "administra-F tion" in relation to an estate, in law means management and settling of that estate. It is a power to deal with the estate. The evacuee could not take possession of his propertiy. He could not lease that property. He could not sell that property without the consent of the Cus!._odian. He could not mortgage that pro-perty. He could not realise the income of the property. On the G other hand. the Custodian could take possession or that property. He could realise its income. He could alienate the property and he could under certain circumstances demolish the property. All the rights that the evacuee had in the property he l