1949 (8) TMI 20

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....REDITH, J.--This is a reference under Section 66(1) of the Income-tax Act. The question referred to this Court is "whether the income received by the Bar Council, Patna High Court, by way of fees paid by the advocates for enrolling themselves to practise in the High Court and/or registration fee from apprentices of law is exempt under Section 4(3)(i) of the Income-tax Act." The Bar Council maintai....

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....oved by the Bar Council are exempt from income-tax. The question specifically refers to Section 4(3)(i). Section 4(3) provides that--"Any income, profits or gains falling within the following classes shall not be included in the total income of the person receiving them." Clause (i) is--"Any income derived from property held under trust or other legal obligation wholly for religious or chari....