Lord Thankerton.:-

The appellant is the hereditary mutwalli of a wakf estate, and as such he draws remuneration, and the question in the appeal arises on a claim by him that the income thus received by him is exempt from taxation, which came before the High Court of Judicature at Fort William in Bengal on a reference by the respondent, at the appellant's request, under S. 66 (2), Income-tax Act, 1922, with a statement of the case and the opinion of the respondent rejecting the appellant's claim to exemption. The question of law referred to the Court was:

Whether in the facts and circumstances of the case the sum of Rs. 49,500 received by the assessee as his remuneration as mutwalli was 'agricultural income' within the meaning of S.2 (1), Income-tax Act?

For the assessment year 1938-39, the appellant was assessed for income-tax purposes on an amount which included the sum of Rs. 49,500 under the head of salaries, which was the appellant's remuneration as mutwalli for the year of account and included both current salary and arrears. It is admitted that the income of the wakf estate from which the appellant's said remuneration was drawn, was "agricultural income." The wakf was created by