Alfred Henry Lionel Leach, C.J.

1. The assessee in this case is the muthavalli of a wakf called the Allajanathud-Deeniya, which was created by one Jamal Mohideen Sahib by a deed, dated the 21st December, 1923. The deed directs that half of the annual net income shall be utilised for the expenses of maintenance, education, marriage, funeral and other necessities of such members of the donors family in the male line as in the opinion of the muthavalli are in poor and needy circumstances. The muthavalli himself is allowed to benefit from this portion of the net annual income if he also happens to be in poor and needy circumstances. The other half of the annual net income is to be utilised for such charitable purposes as (a) helping new converts to Islam by giving them religious instruction, (b) giving help to Muslim orphans, (c) giving secular, especially industrial and technical education to Muslims, (d) helping poor and needy Muslims of the Sunni sect, (e) spreading knowledge of the Islamic religion, (f) giving contributions to public institutions established for the purposes mentioned, and (g) starting and maintaining institutions for the purpose of giving education to Musli