- (1.) THE following question has been referred to this court under Section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case and on a proper construction of the United Nations Joint Staff Pension Fund Regulations and United Nations (Privileges and Immunities) Act, 1947, the Appellate Tribunal was justified in holding that the assessee was not entitled to exemption from tax on the amount of Rs. 60,427 received by way of pension from the United Nations Joint Staff Pension Fund under the Income-tax Act, 1961 ?"
(2.) THE facts of the present case are almost similar to the facts which were before the Calcutta High Court in the case of CIT v. Dipali Goswami [1985] 156 ITR 36. In that case, the Calcutta High Court considered the question whether the pension received by the widow of an employee of the United Nations who died in harness would be exempt from tax. THE Calcutta High Court held that keeping in view the provisions contained in Section 18(b) of the United Nations (Privileges and Immunities) Act, 1947, the amount received by an official of the United Nations from the pension fund by reason of his employment in the United Nations will be exempt from tax during his continuance in service as well as after his retirement. Under article 35 of the United Nations Joint Staff Pension Fund Regulations, when an official of the United Nations dies in harness, his widow is entitled to pension. Accordingly, it was further held that, on a parity of reasoning, when the pension which the widow receives is in effect what was receivable by the husband had he been alive, the pension receivable by a widow of an employee of the United Nations who died in harness would also be exempt from tax. Upon consideration, we are in respectful agreement with the views expressed in the aforesaid decision of the Calcutta High Court. Accordingly, the referred question is answered against the Revenue and in favour of the assessee. The assessee was entitled to exemption from tax on the amount of Rs. 60,427 received by way of pension from the United Nations Joint Staff Pension Fund for the assessment year 1977-78, We further direct that the tax paid by the assessee for the relevant year shall be refunded to her in accordance with law as expeditiously as possible. The application is accordingly disposed of.
(3.) A certified copy of this order be handed over to learned counsel for the applicant on payment of usual charges within forty-eight hours.;