MAHARAJA OF PATIALA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an appeal by His Highness Maharaja Yadevindra Singh Maharajdhiraj Bahadur, Maharaja of Patiala, from the order of the Appellate Assistant Commissioner of Income-tax, A Range, Bombay, passed on appeal from the order of the respondent by which he assessed for the assessment yer 1937-38 the income that accrued in Bombay to the appellants father, His Highness Maharahadhiraj Sir Bhupindra Singh, the late Maharaja of Patiala.

(2.) THE late Maharaja being a Ruling Prince was residing not of B ritish India ithin the meaning of Section 42 of the Income-tax Act. He had some private property in several placesand was derivi ng income from some other soruces in British India, e.g., from dividends, speculation and dealings in shares, and was being ass essed ub the post by different Income-tax Officer in British india different officials of his State.

(3.) THE appeal before the Appellate Assistant Commissioner presents a somewhat curious story. As stated above, the appeal dated October 11, 1940, admitted the liability to the tax to the extent of Rs. 40, 861-8 and claimed a reduction of Rs. 9,475-8 on the ground of an error in the calaculations. Being free from a ll legal quibbles it was an honest and dignified document becoming the position of the party whom the respondent by his own wrong had driven for redress to superior authority. THE appeal was not in the orescribed and in the concluding paragraph contained the following prayer :-