SUHAS CHANDRA SEN, J.

( 1 ) THE two following questions of law have been referred to this court by the Tribunal under Section 256 (1) of the I. T. Act:"1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the receipts of the assessee from the temporary and the honorary members on account of messing charges, for subscriptions and games could not be assessed to tax in its hands as income derived from a business ?.

( 2 ) WHETHER, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income derived from rooms occupied by the members, permanent, temporary and honorary could not be assessed as income from property in the hands of the assessee ?"2. The assessment years are 1965-66 to 1970-71. The assessee is the Darjeeling Club Ltd. It was incorporated as a company limited by guarantee. It has three classes of members, viz. , (1) permanent, (2) temporary, and (3) honorary. The latter two classes of members are also entitled to the same privileges which the permanent members are entitled to except that they can neither vote nor can be elected nor be co-opted to any committee. It has a set of rooms

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