Sabyasachi Mukharji, J. - (1.) In this application under Article 226 of the Constitution the petitioners who are the managing shebaits of Bhukailash Debutter Estate challenge several notices dated November 23, 1972, issued under Section 17 of the Wealth-tax Act, 1957, for the assessment years 1964-65, 1965-66, 1966-67 and 1967-68. It appears that Maharaja Joynarain Ghosal, a pious Brahmin of immense wealth and great learning, had founded in 1188 B.S. what is known as Bhukailash Debutter Estate in Kidderpore near Calcutta. He had originally gifted certain properties to Shree Shree Rakta Kamaleswar Sib Thakur and, thereafter, there was an installation of the Thakurani called Shree Shree Patit Paban. Temples were constructed and from time to time the properties were dedicated and the temples so constructed and directed to be managed had continued to exist. It appears that there are substantial properties attached to the said temples. The income from the properties belonging to the Debutter Estate was not taxed under the Indian Income-tax Act, 1922, for the assessment years 1953-54, 1954-55 and 1955-56, on the ground that income from the debutter estate was exempt under Section 4(3)(i) of the Indian Income-tax Act, 1922, as the properties were held under a public religious endowment. For the assessment years 1953-54, 1954-55 and 1955-56 the Income-tax Officer, thereafter, had issued notices under Section 34 of the Indian Income-tax Act, 1922, for taxing the income from the said debutter properties. The Income-tax Officer in the said assessment proceeding held that the main purpose of the endowment was puja of the deity established by the settlor in his own premises and the feeding of the poor was incidental to the puja. He, therefore, held that the endowment could not be considered to be a public charitable trust. The said assessment ultimately came up in appeal before the Income-tax Appellate Tribunal, Calcutta Bench "A". The Income-tax Appellate Tribunal disposed of the appeal holding that the debutter estate was a public religious endowment and was eligible for exemption under the provisions of Section 4(3)(i) of the Indian Income-tax Act, 1922. Thereafter, there were applications under Section 66(1) of the Indian Income-tax Act, 1922, for referring certain questions of law. The Tribunal rejected the said applications on December 3, 1968. The revenue did not proceed further. Following the said decision of the Tribunal in all the subsequent years up to the assessment year 1963-64, the said debutter trust was treated as a public religious endowment eligible for exemption under Section 4(3)(i) of the Indian Income-tax Act, 1922. On November 23, 1972, under Section 17 of the Wealth-tax Act, 1957, in respect of the assessment years 1964-65, 1965-66, 1966-67 and 1967-68, the notices were issued. The said notices are the subject-matter of challenge in this application. The petitioners contend that there were no materials for believing that any income of the assessee had escaped assessment during the relevant years. Under Section 5(1 )(i) of the Wealth-tax Act, 1957, it is provided as follows: "5. (1) Wealth-tax shall not be payable by an assessee in respect of the following assets, and such assets shall not be included in the net wealth of the assessee- (i) any property held by him under trust or other legal obligation for any public purpose of a charitable or religious nature in India." In this connection it would be relevant to refer to Section 4(3)(i) of the Indian Income-tax Act, 1922, which was as follows: "4. (3) Any income, profits or gains falling within the following classes shall not be included in the total income of the person receiving them: (i) subject to the provisions of Clause (c) of Sub-section (1) of Section 16, any income derived from property held under trust or other legal obligation wholly for religious or charitable purposes, in so far as such income is applied or accumulated for application to such religious or charitable purposes as relate to anything done within the taxable territories, and in the case of property so held in part only for such purposes, the income applied or finally set apart for application thereto:......... In this sub-section 'charitable purpose' includes relief of the poor, education, medical relief and the advancement of any other object of general public utility, but nothing contained in Clause (i) or Clause (ii) shall operate to exempt from the provisions of this Act that part of the income from property held under a trust or other legal obligation for private religious purposes which does not enure for the benefit of the public."
(2.) Section 1 l(1)(a) of the Income-tax Act, 1961, provides as follows; "11. Income from property held for charitable or religious purposes.--(1) Subject to the provisions of Sections 60 to 63, the following income shall not be included in the total income of the previous year of the person in receipt of the income- (a) income derived from property held under trust wholly for charitable or religious purposes, to the extent to which such income is applied to such purposes in India; and, where any such income is accumulated for application to such purposes in India, to the extent to which the income so accumulated is not in excess of 25% of the income from the property or Rs. 10,000, whichever is higher,"
(3.) In Section 2(15) of the Act "charitable purpose" has been defined to mean as follows: "'Charitable purpose' includes relief of the poor, education, medical relief, and the advancement of any other object of general public utility not involving the carrying on of any activity for profit." Similarly, the Explanation to Section 13 provides that for the purpose of Sections 11, 12 and 13 "trust" includes any other legal obligations.;