Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1927 (1) TMI 2

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f's suit on the ground that the property passed to the temple but this decree was reversed by the Subordinate Judge on the ground that Ex. I which is produced as evidence of the dedication requires registration and as it was not registered no title passed to the idol. It is contended in Second Appeal by the appellant that the document does not require registration as (1) it is a document constituting a religious trust and neither Section 5 of the Trusts Act nor Section 123 of the Transfer of Property Act applies, (2) that the dedication to the temple was made before the date of the instrument, and the document merely records what happened, (3) that the document should be treated as an agreement to transfer the property to the trustee wh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er on any day from this date as desired by you at my cost. With the aforesaid stipulations, this agreement is executed stipulating that I should deliver possession of the said land on the very day I execute the gift deed, that I should tender proper accounts for the money that I might realise by renting out the said land. I made you believe that I did not alienate the said property before this either by sale or mortgage, etc., and I execute this agreement. 3. Then follows the description of the property. I think the effect of the document is to recite the fact that the 2nd defendant constituted the 1st defendant as Dharmakartha, conferring on him the trusteeship in respect of the land dedicated to the idol and promising to grant a conv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n property to a person or institution by or through the intervention of a trustee and this document evidences such a transaction. In this view it is clear that the document comes within the saving clause of Section 1 of the Trusts Act and Section 5 which relates to the creation of trusts and which requires registration of deeds of trust relating to Immovable property does not apply. If the document is merely one which records a past transaction and gives another party a right to call for a formal document it is exempted under the Registration Act. In any view the document, in my opinion, does not require registration. 4. It has been argued that a gift to an idol of lands worth over ₹ 100 requires registration and that a mere recita .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... will be the inconsistency pointed out by the Chief Justice in the referring order. 5. In Ramalinga Chetti v. Sivachidambara Chetty ILR (1918) M 440 : 1918 36 MLJ 575 it was held by Seshagiri Aiyar and Phillips, JJ., that the dedication of property to an idol of a temple is not required by law to be in writing and may be made orally. In Tammi Reddi v. Gangi Reddi ILR (1921) M 281 : 42 MLJ 570, Spencer, J., and myself agreed with the view taken in Ramalinga Chetti v. Sivachidambara Chetty ILR (1918) M 440 : 1918 36 MLJ 575 and held that no document was necessary for the dedication of property to charity. 6. We have not been referred to any case where it has been held that an oral gift for a religious purpose requires registration. In th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... reasons to the contrary as otherwise it would unsettle many titles. 9. I am of opinion that Ex. I does not require registration even if it confers any present title as it is a religious trust exempted by Section 1 of the Trusts Act. If it is treated only as referring to a past gift, the Transfer of Property Act has no application to the gift as it is a gift in favour of the Almighty and could be validly created without any document. 10. Although the case for the plaintiff was that the transaction was in fraud of creditors, no attempt was made to prove it before the District Munsif who finds that the gift was a perfectly bona fide one. This finding is not disputed before us. 1 am of opinion that the appeal should be allowed and the de .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates