JUDGMENT

TUZAPURKAR, J.:— The short question raised in this appeal by special leave is whether S, 8 (1) of the Orissa Agricultural Income-tax Act, 1947 suffers from the vice of discrimination and as such is hit by Art. 14 of the Constitution?

2. The petitioner is the Mahant of Emar Math at Puri, which is an ancient public Hindu Religious Trust. The trust owns considerable endowed properties both agricultural and non-agricultural. After the passing of the Orissa Agricultural Income-tax Act, 1947 (hereinafter called the Act), the petitioner as a trustee has been assessed in the status of an individual under the Act for the assessment years 1948-49 to 1967-68 in respect of the income derived from agricultural lands owned by the trust. It appears that these assessments have been made after granting the exemption under S. 8 (1) of the Act which provides that "any sum derived from land held under such trust and actually spent for the said purposes (charitable or religious purposes) shall not be included in the total agricultural income of such assessee". By a Writ Petn. No. 48 of 1968, filed under Arts. 226 and 227 of the constituion, the petitioner chanllenged the Constitutional validity