Ajit K. Sengupta, J.

1. IN this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1982-83, the following question of law has been referred to this court:

"Whether, on the facts and in the circumstances of the case, the income of the health centre owned by the assessee is exempt under Section 10(22A) of the Income-tax Act, 1961 ?"

The facts leading to this reference are stated hereinafter : The assessee was registered under Section 25 of the Companies Act, 1956, on December 23, 1971. It is engaged in running a health centre for the benefit of persons suffering from illness or requiring medical attention or rehabilitation. It also derives income from business in contracts. It appeared that the assessee was being treated as a charitable institution and its income was being exempted under Section 11 of the Act. During the year under consideration, the income-tax Officer held that the assessee was not entitled to the exemption under Section 11 of the Act because the provisions of Section 13(2) of the Act were infringed. The assessee had also claimed, alternatively, exemption under Section 10(22A) of the Act in respect of income derived from the he