1. The facts of this case are simple and are fully set out in the statement of the case by the Commissioner of Income-tax. In our opinion it is not necessary to say more than that we entirely agree with the judgment of the Full Bench of the Lahore High Court in 5 ITC 402 : 1931 Lah 578(1) to the effect that the proper construction of the words “religious and charitable purposes” in the Income tax Act is to be judged not by the personal law of the assessees but according to the general principles of construction applying to statutes.
2. Accordingly we uphold the view of the Commissioner of Income-tax. The assessees have failed and they must pay Rs. 200 as costs of this Court in addition to the amount held in deposit.
R.M/R.K
3. Order accordingly.