JUDGMENT Lancelot Sanderson, C.J. - We have read the case which has been submitted to us by Mr. Blandy, the Commissioner of Income Tax, Bengal. A learned Vakil has appeared for the assessee, but the Crown has not been represented. 2. In my judgment, for the purpose of disposing of this case, it is sufficient for us to say that we agree with the opinion expressed by Mr. Blandy on the second point raised in the case. This opinion is expressed in clause (b) at the end of the case and we, speaking generally, agree with the reasons which induced him to arrive at that decision. It is not necessary for us to consider or express any opinion upon the first question which is dealt with in the case, inasmuch as the opinion of Mr. Blandy upon the second question is sufficient to dispose of this case. 2. We, therefore, remit the case to the Commissioner of Income Tax in order that he may deal with it in accordance with our judgment, which, as I have already said, confirms his opinion. The assessee will have the costs of the oase which we assess at Rs. 150- inclusive of all items. Richardson, J. 3. I agree.