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TMI Blog1956 (2) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... of the former Travancore State as a District Superintendent of Police and subsequently disciples gathered about him to receive his teachings in Vedantha philosophy. As one of such disciples, John H. Levy of England commenced his first contacts with the assessee in or about 1941. He had been subsequently visiting his master from abroad almost annually to spend a few months with him on each visit. For purposes of his stay during such visits, he also purchased a residence at Malakkara in Travancore. 3. Levy transferred on 13th December, 1941, the entire balance in his bank account with the Lloyds Bank Ltd., Bombay of ₹ 2,41,103-11-3, to the account of the assessee opened with the same bank for the purpose. Thereafter, he remitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;previous years' aforesaid, under the Travancore Income-tax Act, 1121, as they were larger than the respective foreign accrued income shown in column (ii). 3. The assessee's contentions which have been rejected by the Income-tax Officer, the Appellate Assistant Commissioner and the Income-tax Appellate Tribunal were: (a) that the payments by Mr. Levy were not liable to income-tax being but casual gifts made out of esteem and affection for him; and (b) that if they are held to be income derived from a vocation or occupation of his they should be considered as arising in Travancore and taxed on that basis. The two questions referred to us embody those contentions and read as follows: (i) Whether the aforesaid re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous to a calling: (Partridge v. Mallandaine [1886] 2 Tax Cas. 179.). It means the way in which a person passes his life or the pursuit to which he devotes his time. As stated by Iqbal Ahmad, J., in Lala Indra Sen, In re [1940] 8 I.T.R. 187. It is obvious that the words 'business', 'profession', 'vocation' and 'occupation' have been used in section 4(3)(vii) in contradistinction to each other and, having regard to the scheme of taxation underlying the Act, the conclusion is irresistible that the word 'profession' is of wider import than the word 'business' and the word 'vocation' is of wider import than the word 'profession' and lastly 'occupation' is a word of wide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tches and payments by way of tips to restaurant and hotel employees, taxi drivers and railway porters were emoluments within the meaning of that Schedule or not were cited before us. As we have come to the conclusion that section 4(3)(vii) has no application to the present case, the receipts concerned being receipts from a vocation or occupation practiced by the assessee we do not think that any useful purpose will be served by a discussion of those judgments. 8. In the light of what is stated above the first of the two questions referred to us has to be answered in the affirmative and we do so. 9. The assessee was carrying on his vocation or occupation in the Travancore State except perhaps for an occasional tour outside the State an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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