( 1 ) THE main question involved in this Reference is a simple one, but certain facts of history bound up with it tend it an appearance of difficulty and at the same time make it interesting.

( 2 ) THE assessee is the Nawab Bahadur of Murshidabad and the Reference is concerned with his assessment for the four assessment years 1944-45 to 1947-48. For each of those years the Nawab Bahadur of Murshidabad has been assessed on a certain amount as his income from property, on a second amount as his income from a certain Imambara and on a third amount as his income from forest produce. As regards his income from other sources, he has been allowed collection charges at the rate of 12 1/2 per cent. His contention is that he is not liable to be assessed on any income from property at all, because he is not the owner of the properties which have been taken into account, that the Imambara is held under a trust wholly for religious purposes and, therefore, the income derived from it is exempt from taxation, that the income from forest produce is agricultural income and that the rate at which collection charges have been allowed is unduly low. On the above contentions, four