BANERJEE, J.

1. This reference, under s. 66(2) of the Indian IT Act, 1922, has been made in circumstances hereinafter stated. The assessment years with which we are concerned are years 1957- 58 and 1958-59.

2. One Banku Bahari Saha executed a will on November 24, 1925, and thereby intended to found a debutter estate. He dedicated several properties to two deities installed by him, namely, Sri Sri Iswar Benode Behari Jew and Sri Sri Iswar Benodeswar Mahadev. In this reference we are concerned with two of the dedicated properties, namely, No. 12, Benode Behari Saha Lane, and No. 122A, Manicktola Street, both in the town of Calcutta. It is necessary for us to consider the following clauses of the will, in order to understand the question referred to this Court. The dedication opens with the following paragraph :

"According to the wishes of my revered father I have built the edifice of a temple, a Thakurabari a premisses No. 12, Benode Behari Saha Lane, in close proximity to our said family dwelling house and have installed therein the deity of Sri Sri Iswar Benode Behari (an image of Sri Sri Iswar Radha Krishna) and Sri Sri Iswar Bendeswari Sina (possibly a misprint for Sri Sr