( 1 ) THIS is a reference under Section 66 (i), Income-tax Act, at the instance of the assessee in which the following questions are propounded for the opinion of the Court: (1) Whether the legal obligation created by the deed was rightly construed by the Tribunal as a private religious trust? If so, (2) Whether the last paragraph of Section 4 (3) (xii) enumerated above governs both the words "trust" and; "other legal obligations" as mentioned in Section 4 (3) (i) or only "trusts"?

( 2 ) THE income sought to be assessed in this case was income from property which admittedly was devoted to religious purposes. The only difference between the parties was whether these properties which produced the income, which were admittedly debutter properties, were properties held in trust for deities or properties dedicated to the deities. The question arose upon the true construction to be given to the phrase "held under trust or other legal obligation wholly for religious or charitable purposes" appearing in Section 4 (3) (i), Income-tax Act. To this sub section there is appended an Explanation which is in these terms :"in this sub-section, 'charitable purpose' includes relief o