( 1 ) THIS is a reference under Section 66, Income-tax Act. The question referred to us is as follows:"whether on a proper construction of the will dated 12-8-1927, made by Manicklal Dutt, the Tribunal was right in holding that the Trust created by the will was a public religions trust and therefore wholly exempt from taxation under Section 4 (3) (i)?"

( 2 ) MANICKLAL Dutt in his lifetime was a Hindu governed by the Dayabhag and lived at premises No. 31 Hidaram Banerjee Lane. He had an undivided half share of and in a dwelling house in Raja Kisory Mohan Goswami Street in Serampore which was the family dwelling house. He had other immovable properties and was possessed of various movable properties, such as Government securities, bonds, shares, etc. He made his last will and testament on 12-8-1927. The testator was a widower. He had no son or daughter and it appears from the will that he intended to make gift of the whole of his estate for charitable and religious purposes for the spiritual benefit of himself, his ancestors, his father-in-law and mother-in-law. The material clauses of the will are as follows:"1. I do hereby revoke all wills and testamentary disposition