Mahesh Narain Shukla, J. - (1.) This appeal involves an interpretation of S. 2(2) Cl. (i) of the UP Muslim Waqfs Act (Act XIII of 1936). The facts giving rise to the appeal are that the plaintiff -appellant instituted a suit against the respondent Central Sunni Waqf Board of UP Lucknow, for a permanent injunction restraining them from realising any tax or charges from the plaintiff in respect of the two waqfs relating to the property detailed at the foot of the plaint. The case set out in the plaint was that the two waqfs in question were created by Sheikh Rahmat Ullah, that both the waqfs were Alal Aulad, that these waqfs were exempted from the application of the Muslim Waqf Act XIII of 1936 as more than 75 per cent of the net income was to be spent for the benefit of the descendants of the waqif, that the respondent made a demand of Rs. 923.31 np. from the plaintiff who was Mutwalli in respect of these Waqfs and intended to recover the same by sale and attachment of the plaintiffs' property and hence the suit.
(2.) The respondent denied the allegations made in the plaint and the plaintiff's right to the relief prayed for. He also denied that more than 75 per cent of the income of the waqf in question was spent for the benefit of the descendants of the Waqif. Hence, it was contended that the two waqfs could not be exempted from the application of Act XIII of 1936.
(3.) The courts below dismissed the suit and hence this second appeal by the plaintiff.;