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(d) Whether on the interpretation of the various clauses of the trust deed even as amended by the second rectification decree dated 10.5.1955, the trust is void for uncertainty and was not a public charitable trust?

(e) Whether on the facts and in the circumstances of the case the Income Tax Officer was entitled to go behind the civil court decree dated 10.5.1955 in suit No.163 of 1954 and adjudge the validity of the rectification?"

The Division Bench of the High Court after hearing the rival contentions canvassed by the parties answered all the referred questions in favour of the respondent-assessee and against the Revenue. It is under these circumstances that the Revenue through Commissioner of Income Tax, Kanpur having obtained special leave to appeal has preferred these 17 appeals. It may be noted at the outset that though the Revenue lost on all the referred seven questions before the High Court, in the present proceedings at the stage of final hearing Dr. Gauri Shankar, learned senior counsel for the appellant-Commissioner of Income Tax highlighted the grievance of the Revenue centering round the answers of the High Court on some of the referred questions. The grievance highlighted on behalf of the Revenue by Dr. Gauri Shankar centered round the answers of the High Court to Questions Nos. 1 and 2 referred on behalf of the assessee-respondent as well as answers of the High Court on Questions Nos. (d) and (e) referred on behalf of the Revenue.