Legally enforceable maintenance obligation allows deduction without a charge on property under income tax law.

Maintenance paid under a decree was deductible in computing total income under the Income-tax Act, 1922, because a specific charge on the property was not necessary. The Court applied its earlier binding view that a legally enforceable obligation to pay is sufficient for deduction or exemption, and the decree created such an enforceable claim. Authorities concerning executors and Hindu undivided families were distinguished as arising in different statutory and factual settings. The assessee was therefore entitled to deduct the maintenance amounts from total income.

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Issues: Whether maintenance paid under a decree, though not charged on the property, was deductible in computing the assessee's total income.

Analysis: The relevant assessment years fell under the Income-tax Act, 1922. The Court applied its earlier binding decision that it is not essential for exemption or deduction that the maintenance be secured by a charge on property; it is sufficient if the assessee is under a legally enforceable obligation to pay the amount. The decree created such an enforceable claim, and the Court distinguished authorities dealing with income of executors or Hindu undivided families, which turned on different statutory and factual settings and did not govern the present issue.

Conclusion: The assessee was entitled to deduction of the maintenance amounts from his total income.

Ratio Decidendi: Where income is diverted or burdened by a legally enforceable obligation, a specific charge on property is not indispensable for deduction under the income-tax law applicable to the case.

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