C.S.P.Singh, J.

1. This is a reference under Section 24 of the U. P. Agrl. I.T. Act, 1949. The Board of Revenue has referred the following questions for the opinion of this court :

"1. Whether the sale of timber from the planted groves prior to the introduction of Section 6-A to the U. P. Agricultural Income-tax Act was liable to be assessed as agricultural income under the Act ?

2. If the answer to question No. 1 be in the affirmative, whether on the facts and in the circumstances of the case, the amount representing the sale proceeds of planted grove and trees was a capital receipt and as such not taxable under the Agricultural Income-tax Act ? and,

3. Whether, on the true interpretation of Section 8 of the U. P. Agricultural Income-tax Act, the income from the property which is held under trust wholly for religious and charitable purposes has to be included in the total income and then a relief is to be granted under Sub-section (2) of Section 3 or is it to be excluded altogether from the total income of the assessee ? "

2. The reference relates to the assessment year 1360 Fasli, the relevant accounting period for which is 1359 Fasli. The assessee returned an income of Rs.