1973 (3) TMI 57

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..... ourt 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 .....

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..... e first 1/4th should be considered as charitable trust, but it rejected the contention of the assessee in other respects. We are now to consider whether the High Court was justified in coming to that conclusion. Paragraph 9 of the will provides for the maintenance and clothing of the relations of the testator. It reads thus : "Two out of the remaining three portions shall be apportioned and gi .....

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..... 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 .....

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..... 9 of the will became impossible of performance then the 3/4ths of the income shall be expended as provided in paragraph 8 and the remaining 1/4th shall be utilised for the purpose of augmentation of the corpus. From the above provisions it is clear 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 i .....

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..... t 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 merits, we have not upheld the appellant's case. Appeals dismissed.  
Case laws, Deci .....

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