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1965 Supreme(SC) 118

J.C.SHAH, K.SUBBA RAO, S.M.SIKRI
Commissioner Of Income Tax, Madras – Appellant
Versus
Managing Trustees, Nagore Durgha Nagore – Respondent


Advocates:
A.V.VISHWANATHA SASTRI, M.M.ISMAIL, NIRAN DEY, R.Ganapathy Iyer, R.GOPAL KRISHNAN, R.N.SACH

Judgment

SUBBA RAO, J.: In the town of Nagore in Tanjore District, Madras State, there is a Durgha consecrated to Hazerath Sayed Shahul Hameed Quadir Ali Ganja Savoy Andavar, who lived some 400 years ago. The said Durgha receives large income from immovable properties endowed to it and the offerings in cash and kind made by the devotees. The Durgha and its properties are now being administered under a scheme settled by the Madras High Court on March 16, 1955. Under the scheme the management of the administration of the affairs of the said Durgha vests hereditarily in 8 trustees called Nattamaigars, who constitute a board of trustees. The said board of trustees shall from among themselves elect one as a managing trustee and he shall hold office for a term of 3 years. The managing trustee shall at the end of each fasli prepare a balance sheet verified by the manager and ascertain the net amount available for payment to kasupangudars, who are the descendants of Saiyed Muhammed Eusoof, the foster son of the saint. The Managing Trustee shall declare the amount due to each of the kasupangu (share) and shall allocate the amount to each kasupangudar (sharer) in the list to be prepared for t


















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