1. This is an appeal by the Bihar State Board of Religious Trust under Sec. 417(3) of the Code of Criminal Procedure. The complainant - Bihar State Board of Religious Trust lodged a complaint against the respondent for not filing the budget by 15-1-1966 for the year 1966-67, and for not submitting the return for the year 1952-53 to 1964-65. It is for this reason that the respondent was prosecuted under Sec. 67(1) read with Sections 58 and 60(1) of the Bihar Hindu Religious Trust Act, 1950.

2. The trial court acquitted the respondent on the ground that the situs of the Trust is at Ayodhya. In other words, the finding is that the Trust Deed (Ext. 6) discloses that the Trust in question is situated at Ayodhya in Uttar Pradesh. The trial court is of the opinion that the provisions of the Bihar Hindu Religious Trust Act, 1950 (Bihar Act 1 of 1951) do not apply to the case (hereinafter referred to as the Act).

3. In this connection learned Counsel for the respondent contends that the provisions of the Act can apply provided two conditions are satisfied, namely (i) that the religious Trust must be in the State of Bihar and (ii) that part of its property must be situated in the Sta