VEDATHANNI Vs. COMMISSIONER OF INCOME-TAX, MADRAS

JUDGEMENT

(1.) The first question referred to us by the Income-tax.

(2.) Whether maintenance and arrears of maintenance received by a widow of a member of a joint undivided Hindu family is not exempt from taxation under S. 14(1) and other sections of the Act.

(3.) The facts of the case may be briefly stated. The Vadapathimangalam family in East Tanjore District consisted of two brothers up to 1912, Somasundaram and Ramalinga. Ramalinga died in December 1912 leaving a widow. She is the assessee in this case and the reference to us was made at her instance. Somasundara died in January 1925 leaving two widows. In July 1925 an adoption was made to him. The adopted son, a minor, is now the sole male member of the family and holds the estate. Ramalingas widow sued him for maintenance with arrears. The Subordinate Judge of Negapatam gave her a decree for maintenance at the rate of Rs. 6,000 per annum and for arrears amounting to Rs. 69,000. There was an appeal to the High Court. On appeal, the decree was confirmed by our brothers Curgenven and Sundaram Chetty, JJ. We are informed that leave to appeal to the Privy Council has been granted, but it is not necessary that this reference should wait till the Privy Council appeal is disposed of.