The High Court of Judicature at Patna directed the Income tax Appellate Tribunal under section 66(2) of the Act to state a case and to refer the following questions: (1)Whether the trust created by the assessee is a revocable trust within the meaning of section 16(l)(c) of the Income tax Act? (2)Whether the income from the property which is the subject matter of the settlement mentioned in question (1) can be deemed to be the income of the assessee under section 16 (1) (c) of the Income tax Act? The High Court held that the deed of trust dated January 20, 1941 (as modified by the subsequent deed dated January 12, 1942) was within the meaning of section 16 (1) (c) of the Income tax Act a revocable trust, but not being revocable for six years from the date of its creation, by Virtue of the third proviso to section 16 (1) (c) which controlled not merely the substantive provisions of section 16 (1) (c) but the first proviso to that section as well.