(1.) AS all the above writ petitions are connected and the main points involved are also the same, they are dealt with together.
(2.) THE petitioner in all these cases is the same. One Sri S. B. Adityan, started publication of a daily newspaper known as " Dina Thanthi" in Tamil as a proprietary concern in the year 1942. Later, he executed a trust deed on March 1, 1954: whereunder he constituted a trust called " Thanthi Trust ", consisting of the properties described in the schedule thereto, for the following purposes :
(3.) IN all these assessment orders the INcome-tax Officer has specifically ound that 75% of the income of the trust had been applied for a recog-lised charitable purpose, namely, education.