SINHA, J.

1. : THIS is a reference under s. 66(1) of the Indian IT Act. The facts which have given rise to this reference may be stated as follows :

2. BY a registered instrument of dedication dt. 7th Sept., 1861, Rani Kalyani dedicated certain immovable properties situate in Calcutta to the deity Sree Sree Iswar Gopal Jew which she had installed in the Cossipore House, in order to defray the expenses of the daily sheva and the periodical festivals of the said deity. The deed made provision for meeting the expenses of the sheva and puja of the deity out of the income of the dedicated properties and then went on to provide as follows : "During my lifetime I, in my capacity as shebait will remain in possession of the said debutter properties, subject to the conditions or trusts attached thereto and out of the income of the houses and bazar aforesaid, I will pay the rates and taxes and the costs of repairs of the houses, etc. and all other necessary expenses and apply the surplus income to the sheva or service etc. of the illustrious Thakoor." Provision was also made by the instrument for devolution of shebaitship. I ought to mention that Dr. Pal pointed out that the translatio