Mr. A.H. Forbes vs Hanuman Bhagat And Ors. on 6 February, 1923
Similar was the case of Forbes v. Hanuman ,Bhagat (1) decide
by a Divison Bench of the Patna High Court which applied the
decision of the Calcutta High Court in Promada Nath Roy v.
Srigobind Chowdhry (1) to the case before it. That case was
followed by a subsequent Division Bench in the case of
Commissioner of Income-tax v. Maharajadhiraj Kumar
Visheshwar' singh(3).