According to him though section 9 refers to all agricultural income of Muslim trusts "referred to in section 3 of the Musalman Wakf Validating Act, 1913, (Act VI of 1913), the wakfs contemplated by section 3 of the said Act (Act VI of 1913) include not merely Wakf alal aulad but also other wakfs where property has been permanently dedicated for any purposes recognised by the Musalman Law as religious, pious or charitable and this, he argued, becomes clear from sub clause (a) of section 3 which speaks of wakf created by a Muslim for the maintenance and support wholly or partially of his family, children or descendants; in other words, according to Mr. Mukherjee, section 9 of the Act is not confined to Muslim trusts known as wakf alal aulad but is applicable to all wakfs and, therefore, in case of wakfs other than wakf alal aulad the exemption granted by section 9 of the Act which is in respect of all agricultural income must be regarded as discriminatory as against the exemption granted by section 8(1) of the Act.