COMMISSIONER OF INCOME TAX Vs. KRISHNA WARRIAR

JUDGEMENT

(1.) BY this application under section 66(1) of the Indian Income-tax Act, the applicant requires the Appellate Tribunal to refer a question of law said to arise out of the Tribunals order in I.T.A. Nos. 2295 to 2298 and 4903 of 1957-58 dated February 28, 1958, to the High Court. Inasmuch as, in our opinion, a question of law does arise out of the above order, we hereby draw up a statement of the case agreed to by the parties and refer it to the High Court of Kerala.

(2.) P.S. Warriar was a noted and eminent Ayurvedic physician who was carrying on business in Ayurvedic drugs under the name and style of Arya Vaidyasala. He was also running a hospital named by him as Arya Sikitsa Sala. He was also meeting the full deficit in the finances of Aryavaidya Patasala, a school teaching Ayurvaidyam conducted by the Aryavaidya Samajam, an independent institution with which he was associated.

(3.) CLAUSE "J" of the aforesaid annexure is as follows :