JUDGMENT William Phillips, Kt., Officiating C.J. 1. In this case three questions have been referred, of which, the first two are the same as in Referred Case No. 13 of 1926, and must receive the same answers. 2. The third question is, whether the sums shown in the accounts of the business in the names of certain charitable and religious institutions and remitted to British India and spent on these institutions are assessable under the Indian Income-tax Act, 1922? Exemption is claimed by the petitioner on certain sums, which were remitted from Klang to British India, and have been spent on charitable and religious institutions in British India. It is suggested that these sums were taken from a fund set apart in Klang for these charitable and religious purposes. This does not seem to have been proved and, therefore, the remittances to British India must be deemed to be remittances out of the proprietors own money which he could dispose of as he pleased. That he, in fact, spent the moneys on charitable and religious institutions would not exempt those moneys from income-tax. In order to secure exemption on that ground, it must be shown that the moneys were impressed with a trust before they left Klang for British India. It is not sufficient to allot them to a trust after their receipt in British India. 3. The answer to this question must be in the affirmative. 4. Petitioner will pay costs including Counsels fee Rs. 250. Ramesam, J. 5. I agree. Beasley, J. 6. I agree.