SATISH CHANDRA, J.

( 1 ) THE question raised in this reference relates to the interpreatation of the second proviso to Section 34 (3) of the Indian Income-tax Act, 1922.

( 2 ) THE question relates to the assessment year 1955-56, the accounting period for which ended on March 31, 1955. During this accounting period, the assessee, which is a charitable trust, received a sum of Rs. 82,053 from M/s. Karam Chand Thapar and Bros. (Coal Sales) Ltd. , as commission/ brokerage. It appears that the company had deducted the tax payable on this commission at source. In April, 1956, the assessee-trust filed an application before the Income-tax Officer under Section 48 of the Indian Income-tax Act, 1922, for the refund of the tax deducted at source. Its plea was that the assessee was a charitable trust not liable to tax. This plea was repelled by the Income-tax Officer, who in view of the C. B. R. 's order No. FN 20/20162-I. T. (AI) dated August 9, 1962, brought this amount of Rs. 82,053 to tax; and after taking into account the amount deducted at source in respect of tax payable on it, raised a demand of Rs. 14,921. 99. He directed that this amount has been adjusted with the refund due to the

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