COLLISTER, J - (1.) .
(2.) THIS is a reference under Section 66 (2) of the Indian Income-tax Act. On the 31st January, 1935, K. B. Mohammed Isa was assessed to income-tax on an income of Rs. 5,405. The original source of part of this income was agricultural property while the original source of the other part was non-agricultural property. On appeal the Assistant commissioner held that the income from non-agricultural property only was assessable, and this he found to be Rs. 1,848, Which is below the assessable minimum. I do not understand how precisely this figure was arrived at; but it is immaterial. Subsequently that Officers successor referred the matter to the Commissioner of Income-tax who, in the exercise of his revisionary powers under Section 33 of the Act, restored the Commissioner to refer five so-called question of law to this Court, but the Commissioner found that only one question of law arose. He accordingly referred the following question to this Court : Whether in the circumstances of the case the sums received by the applicant out of the income of the trusts either as remuneration for services rendered, as one of the trustees or in his capacity as a beneficiary could be regarded in his hands as agricultural income within the meaning of Section 2 (1) of the Income-tax Act? The Commissioner is of opinion that the question should be answered in the negative.
(3.) THERE is a parallel reference in respect to the assessees brother, Syed Mohammed Umar; but we need not concern ourselves about that, for the Commissioner says that the facts and the question of law involved are identical. There was a third brother, but he is dead. On the 7th September 1886 a man named Sheikh Karim Baksh made a Waqf-Alal-Aulad in respect to certain properties, and under the provisions of the trust-deed the assessee and his brothers-who are the sons of a daughter of the founders sisters son-ultimately became the multawallis. In paragraph 4 of the deed of trust it was provided that, after applying the income of the dedicated property to the purposes of the trust, the multawallis should utilise the balance for their personal expenses. The trust property consisted of zamindari and house property.;