TMI Blog1973 (3) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... 76 OF 1970 - - - Dated:- 7-3-1973 - Judge(s) : K. S. HEGDE., P. JAGANMOHAN REDDY., H. R. KHANNA JUDGMENT The judgment of the court was delivered by HEGDE J.--These are appeals by certificate. The only question for consideration in these appeals is whether 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. The High Court came to the conclusion that half of the income of the properties mentioned in schedule B to the will as well as 1/4th of the income of that property which is reserved for augmentation of the corpus did not constitute a public charitable trust. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after live prosperously they shall be so paid and such lump sum payment shall not be made to more than one branch in a year." In paragraph 12 of that will it is stated : "In the matter of paying maintenance as stated in paragraph 9 the trustees must evince special care on my grandson, Moosa, and the male issues following his male issues and the amounts to be paid to them shall be paid to each one of them correctly and at proper time according to their status, position of the family and necessity for meeting the expenses for food and clothing etc., without depending upon others and without any difficulty and for meeting the amount sufficient for their education and marriage. In case my descendants become extinct at any period from that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 972. Therein we have discussed the legal position. Following the ratio of that decision, we dismiss these appeals with costs. One hearing fee. Before concluding this judgment, it is necessary to mention that Mr. K.T.Harindranath, the learned counsel for the department, raised a preliminary objection to the effect that the High Court was not competent to grant certificate under article 133 of the Constitution in this case, as the High Court had merely given an advisory opinion. This objection does not appear to have been taken in the High Court nor the learned counsel for the department had notified to the other side that he would be taking that objection at the hearing. We have not gone into that objection in view of the fact that, on me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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