ABDUL GANI HAJI HABIB Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(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 :

(3.) The other notification is couched in the following language :