Banerjee, J. - (1.) This reference, under Section 66(1) of the Indian Income-tax Act, 1922, has been made in circumstances hereinafter related.
(2.) Haji Habib Haji Pirmohammed, now deceased, represented by his legal representatives, Abdul Gani Haji Habib and others, used to be assessed as an individual. It was stated before us that the said assessee was a Pakistani national and by two notifications published in the India Gazette, dated December 11, 1965, the estate of the deceased assessee vested in the Custodian of Enemy Property for India. The first of the notifications reads : "No: 12/137/65-E. Pty.--In exercise of the powers conferred by Sub-rule (1) of Rule 133-V of the Defence of India Rules, 1962, the Central Government is pleased to order that all property in India, movable and immovable, belonging to, or held byj or managed on behalf of, Messrs. Haji Habib Pirmohammed, 25, Amratolla Street, Calcutta-1, shall vest in the Custodian of Enemy Property for India."
(3.) The other notification is couched in the following language : "No. 12/39/65-E. Pty.--In exercise of the powers conferred by Sub-rule (1) of Rule 133-V of the Defence of India Rules, 1962, the Central Government is pleased to order that all property in India, movable and immovable, belonging to, or held by, or managed on behalf of, Mr. Haji Habib Haji Pirmohammed (other than his share in the partnership known as Messrs. Haji Habib Haji Pirmohammed), 25, Amratolla Street, Calcutta-1, shall vest in the Custodian of Enemy Property for India.";