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JUDGMENT H. Mahapatra, J.-All these four references are under section 66(1) of the Indian Income-tax Act in relation to the assessment years 1957-58, 1958-59, 1959-60 and 1960-61, respectively. The assessee is the holder of an impartible estate, and, by an indenture dated the 23rd November, 1950, granted to his wife two premises at Camac Street, Calcutta, for life by way of supplementary khorposh (maintenance) grant. The income from those two house properties was included in the total income of the assessee under section 16(3)(a)( iii) of the Indian Income-tax Act. The assessee challenged that mainly on two grounds. He attacked that legal provision as ultra vires article 14 of the Constitution of India. His second objection was that that provision was not attracted to the present case. These objections were overruled by the Income-tax Appellate Tribunal, Patna Bench; and on the request of the assessee, the following questions have been referred by the Tribunal to this court. "(1)Whether the provisions of section 16(3)(a)(iii ) of the Indian Income-tax Act, 1922, are ultra vires the Constitution of India ? (2)Whether, in the facts and circumstances, of the case, the Tribunal was justified in holding that the provisions of section 16(3)(a)( iii) applied to the income arising from a property transferred by the holder of an impartible estate to his wife for her maintenance ?" In regard to the assessment years 1959-60 and 1960-61, the net annual value of the residental houses of the assessee at ten per cent. of the total income of the assessee under the first proviso to sub-section (2) of section 9 was challenged on the ground that the total income of the assessee to be considered in that respect should not have included the income from the two house properties transferred to his wife by way of the supplementary maintenance grant. As that contention was not accepted by the Tribunal, the following question has been referred at the instance of the assessee in respect of the last two assessment years involved : "Whether in the facts and circumstances the Tribunal was right in holding that the income under section 16(3)(a)( iii) was to be included in the total income…

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