1. This is a reference under Sec. 66 (1), Income-tax Act. The question referred to this Court is

"whether the income received by the Bar Council, Patna High Court by way of fees paid by the advocates for enrolling themselves to prectice in the High Court and/or registration fee from apprentices of law is exempt under Section 4 (3) (i), Income-tax Act."

2. The Bar Council maintains a list of advocates, and it is condition precedent to the right to practise in this Court that an advocate should be on the list maintained by the Bar Council. In order to have his name on this list an advocate is charged a fee prescribed by the Bar Council. A further condition to practice in this Court is that an advocate shall have served a certain term of apprenticeship with an advocate whose name appears on a list of advocates maintained by the Bar Council and approved by the High Court. These appear to be the only functions of the Bar Council with which we are concerned. The question referred to us is whether the fees realized by the Council for putting an advocates name on the list of advocates and the registration fee for apprentices for their training under an advocate approved by the Bar