( 1 ) ONE Ramkumar Bangur died some time in the year 1961 having made and published his will dated the 26th day of June, 1941. Under the said will he appointed his nephew, Gobind Lal Bangur, as the executor and the trustee and declared that as he was childless he had taken his another nephew, Gokul Chand Bangur, to be his adopted son. The testator directed his executor and trustee to pay all his debts outstanding at the time of his death and to pay his funeral and testamentary expenses including the amount necessary for his sradh. The movable properties already made over to the testator's wife were declared to be her personal property. The will further directed the executor and trustee to set apart and hold a sum of Rs. 4 lakhs out of certain amounts lying in the account of Ramnarayan Ramkumar and to enable the testator's wife to utilize the said sum for charity, for religious expenses, for making pilgrimages and for making gifts or otherwise to relations with certain limitations. The testator bequeathed the residue of his estate, both movable and immovable, to his adopted son, Gokul Chand Bangur, absolutely. Up to the assessment year 1963-64, for which the correspon