The four questions may be set out as the starting point of the discussion: "( 1 ) Whether on a proper construction of the will of the late Raja Rajendra Mullick dated 21St February 1887, the Tribunal was fight in rejecting the assessee 's claim that the only incomes which could be subjected to income tax in the hands of the deity Sri Sri Jagannath Jee are the beneficial interests of the said deity under the terms of the will as represented by the expenses incurred by the shebaits for the daily Seva Puja of the deity and the performance of the various religious ceremonies connected with the said deity as mentioned in the will ? (2) If the answer to the above question be in the positive, whether on the facts and in the circumstances of the ease and on a proper interpretation of the terms of the will of the late Raja Rajendra Mullick Bahadur, the Tribu nal was right in holding that the expenses incurred for payment of remuneration to the shebaits, and the monthly allowances paid to the widows of the deceased shebaits, as also the expenditure incurred for maintaining horses, carriages or motor cars for the use of shebaits concerned and the annual value of such part of the debutter property as is being used by the shebaits and their families for the purpose of their residence, all in terms of the aforsaid will, could be included in the total income of the assessee in this case ? (Questions referred by assessee) 489 (3) Whether, on the facts and in the circum stances of the case and on a proper construc tion of the will of Raja Rajendra Mullick executed on the 21st February 1887 the Tribu nal was right in holding that the surplus of the income of the estate after defraying the expenses mentioned in the said will was held in trust for charitable purposes and was thus exempt from taxation under s.4(3) (i) of the Indian Income tax, Act 1922 ? (4) Whether, on the facts and in the circum stances of the case and on a proper construction of the aforesaid will the tribunal was right in holding that the amounts spent for performing Sradh and other ceremonies for the Spiritual benefit of the testator as well as subscriptions and dona tions to charitable societies and for charitable purposes were diverted by an over riding title and was accordingly to be exclud ed from the total income of the Deity ?" Questions referred by the CIT) The High Court, on a meticulous considera tion of the entire will, decided against the Revenue on the spinal issue and took the view that "reading the will as a whole we are of the opinion that the entire beneficial interest in the properties did not vest in the assessee deity.