( 1 ) THIS is a reference made by the Appellate Tribunal at the instance of the Income-tax authorities for the opinion of this Court on a question which is formulated in these words; Whether in the facts and circumstances of the case the Tribunal were right in holding that under the endowment the two' deities took equally and that their shares being thus defined there was no scope for an assessment at the maximum rate. One Dinanath Ghose executed an Arpan-nama on 3-6-1917 by which he dedicated to the two deities, one of which is Radha Shyara Jew Jugal Murti and the other a Narayan Sila called Sri Sri Sridhar Jew, properties mentioned in Schs. 'ka' and 'kha' of the document. He did not specify the shares which each of the deities was to get in these properties. If the gift was a joint gift to the two deities with the share of each indeterminate, the income receivable by each of the deities would be indeterminate and under the proviso to Section 41, Income-tax Act tax was leviable and recoverable at the maximum rate at the relevant date. If, however, the dedication amounted to two separate gifts to the two deities, the necessary conclusion from the absence of specifica