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1973 (3) TMI 57 - SC - Indian LawsWhether a part of the trust created by one Abdul Sathar Haji Moosa by his will dated 25th day of Kanni, 1099 M.E., is a public charitable trust within the meaning of section 4(b) of the Kerala Agricultural Income-tax Act, 1950? Held that:- The 3/4ths of the income of the B schedule properties was primarily earmarked for the benefit of near relations of the testator. Hence, we are in agreement with the High Court that this part of the bequest cannot be considered as a public charitable trust. Appeals dismissed
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