By this application, the assessee requires the Appellate Tribunal to refer to the High Court certain questions of law which are said to arise out of the Tribunal's order, dated 11th July, 1951, in I.T.A. No. 588 of 1949-50. Inasmuch as questions of law do arise out of the aforesaid order, we hereby draw up a statement of the case, agreed to by both parties, and refer it to the High Court of Judicature at Madras under Section 66(1) of the Indian Income-tax Act.

2. The assessees are the Trustees of Nagore Durgah, Nagore. The Nagore Durgah is consecrated to the holy saint Hazerth Sayed Sahul Hameed Quadir Ali Gangasavoy Andavan, who lived some 400 years ago. He travelled far and wide performing innumerable miracle and was held in general esteem and veneration. He was a celibate and had a foster son by name Saiyed Muhammed Eusoof Sahib. The Durgah contains the tombs of the saint, his foster son and wife and a mosque is also attached thereto. The Durgah is an object of great veneration not only for the Muslims but also for members of other communities. The Rajas of Tanjore made large endowments of properties to the said Durgah. On every Thursday, a large number of people of a