J.C.SHAH, S.R.DASS, S.K.DAS
Maharajadhira Sir Kameshwar Singh – Appellant
Versus
Commissioner Of Income-tax, Bihar And Orissa – Respondent
Judgment
SHAH, J. : The appellant executed a deed of trust settling certain lands described in schedule "A" and the rents of lands described in schedule "C" for the maintenance of certain temples and Thakoorbaries. The material terms of the deed of trust are :
Cl. 6 :- "And whereas the declarant feels that a Declaration of Trust should be made whereby the income of a part of the Raj properties may be earmarked and specifically devoted to the maintenance of the aforesaid institutions as also the Declarant may as hitherto treat himself and be treated by others as a legal Trustee of the said institutions and the properties out of the income of which the said maintenance is being and will be provided for."
Cl. 7 :- "The declarant declares that henceforth he holds and will hold the properties detailed at the foot thereof in Schedule "A" in trust for religious purposes of maintaining the religious institutions more fully described in Schedule "B" annexed hereto."
Cl. 8 :- "The declarant further declares that in all lands now held by him in the aforesaid properties as Bakast or proprietor s private lands as in the schedule "C" which are in direct khas cultivation of the Declaration shall henc
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