MITTER, J.

1. THE question referred under s. 66(1) of the Act is:-

"Whether, on the facts and in the circumstances of the case, and on a proper construction of the deed of dedication, dt. 17th Baisakh, 1303 B. S. (28th April, 1896), the income from the properties covered by the said deed was assessable under s. 9 of the Indian IT Act in the hands of the respondent-assessee ?"

THE facts laid in the statement of the case are as follows :

2. THE relevant assessment years are 1952-53, 1953-54, 1954-55, 1955-56 and 1956-57, the corresponding previous years being the Bengali years 1358 to 1362 B. S. By an arpannamah dt. the 17th Baisakh, 1303 B. S., one Kadambini Dassi and her son, Purna Chandra Daw, created a debutter endowment in respect of their family dwelling house at No. 12, Sib Krishna Daw Lane, Calcutta, in which the ancestral family deity Sri Sri Sridhar Jiew was installed as well as other immovable properties including a temple on the banks of the Ganges at Barrackpore in which the deities Sri Sri Radharaman Jiew and Sridhar Jiew Salgram and six images of Shiva had been enshrined. THE deed was executed by the said two persons for selves and as executrix and executor to t