Judgment

HEGDE, J.:- These are appeals by certificate. The only question for consideration in these appeals is whether a part of the trust crated by one Abdul Sathar Haji Moosa by his Will dated 25th day of Kanni, 1099 M.E. is a public charitable trust within the meaning of Section 4 (b) of Kerala Agricultural Income-tax Act, 1950. The High Court came to the conclusion that half of the income of the properties mentioned in Schedule B to the Will as well as 1/4th of the income of that property which is reserved for augmentation of the corpus did not constitute a public charitable trust. It is only this part of the High Court s judgment that is under appeal.

2. According to the appellant the entire trust is a public charitable trust but the Revenue rejected that contention. The High Court came to the conclusion that the income of the property bequeathed under the Will had been divided into four parts. 1/4th was exclusively reserved for public charitable purposes; 2/4ths was reserved for giving assistance to the poor relations of the testator and the remaining 1/4th was earmarked for the purpose of augmenting the corpus. The High Court agreed with the assessee that the first 1/4th shoul