COMMISSIONER OF INCOME TAX Vs. GEORGE THOMAS K

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Cochin Bench, has referred to this court under Section 66(1) of the Indian Income-tax Act, 1922, the following two questions for decision:

(2.) THE assessee publishes a Malayalam daily newspaper by name Kerala Dhwani. Till 1953, he was a lecturer in History and Political Science in a college at Kottayam. In 1953, he got a scholarship for higher studies in the United States and he was there from 1953 to 1957 during which period he took his Ph. D. degree. He returned to India by the end of 1957, and then started the newspaper, Kerala Dhwani, in August, 1959. According to the assessee, during his stay in the United States and after his return to India, he was engaged in a movement called India Gospel Mission, for the spread of religion and for crusading against the forces of atheism and the political ideologies which favoured atheism. He has further stated that his friends in America and those who believed in the cause which he was espousing were sending him donations and helping the movement. THEse donations were being handed over or were being collected by the Indian Christian Crusade, U.S.A., and were being remitted to him by the Crusade from the U.S.A. through banks in India.

(3.) NOW, turning to the question as to the nature of the activities of the assessee, it is difficult to postulate that propagating religion and trying to restore faith in God which, according to the assessee, was on the decline, and fighting against atheism, were not his occupation or vocation. As far as we are able to glean from the facts of the case, he was very actively, fully, occupied with the activities connected with achieving the objects of strengthening faith in God and fighting against atheism. After his return to India from the U.S.A., he was solely occupied with this affair. The paper which he published for this purpose was a daily coming out with views in support of this mission. There can be various occupations in life. Even religion can be an occupation. It has been so ruled. Teaching religion can be an occupation. And it is unnecessary that an occupation must have for its object the earning of a livelihood. Anything in which a person is engaged systematically can be an occupation or a vocation.