This is a, reference invited under S. 66 (2) of the Indian Income-tax Act, and a statement of the case has been made in accordance with the order of this Court. The points under reference are as follows :

1. Whether the statements of the two deposi­tors, Suraj Mian and Mohomad Talim, which were not recorded on oath in clear violation of S. 37 of the Indian Income-tax Act, would be admissible in evidence and could be acted upon in holding the sum of Rs. 85,050/- kept as deposits, to be the in­come of the assessee?

2. Whether the affidavits filed by the deposi­tors before the learned Appellate Assistant Com­missioner, admitting the said deposits to be their own moneys, could not be relied on and acted upon in law, in the absence of any rebutting evidence, with­out an examination of the persons filing the affidavits?

3. Whether the entries in the Books of Ac­count of the assessee kept in regular course of busi­ness showing the deposits in the names of remain­ing depositors, whose statements were not recorded under S. 37 of the Income-tax Act, but who filed Affidavits admitting the amounts deposited to be their own money, could be held in law to be not genuine in the absence of a