Voluntary prize money to a test cricketer was treated as a non-taxable casual gift, not income from vocation.

Voluntary prize money received by a test cricketer from spectators and cricket fans for playing test matches was treated as a casual, non-recurring gift rather than taxable income. Because the payments were made without consideration, depended entirely on the donors' whim, and were not referable to any real source of income, they could not be characterised as receipts arising from a vocation. The conclusion was that the prize money did not constitute income and was not taxable.

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Issues: Whether prize money voluntarily received by a test cricketer from spectators and cricket fans for playing test matches constituted taxable income.

Analysis: The receipt was voluntary, without consideration, and depended entirely on the donors' whim. It was not referable to any real source of income and was in the nature of a casual, non-recurring gift. On the facts found, it could not be treated as income arising from a vocation.

Conclusion: The prize money did not constitute income and was not taxable.

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