Judgment

MATHEW, J.: - The respondent in this appeal is the Salvation Army, Western India Territory. It is a part of the worldwide organization known as the Salvation Army. The headquarters of the organisation is in London. The organisation in India was registered as a public limited company uncle the Indian Companies Act, l9l3, having obtained a licence to carry on its activities without suffixing the word limited after its name. It is also registered under the Bombay Public Trusts Act, 1950 (hereinafter called the Act ) and carries on various charitable activities. The Company has its headquarters in Bombay. The funds of the Company are administred under the Articles of Assoication by a Board consisting of a General, a Chief of Staff and various other officers The accounting year of the Company is from 1st of October to the 30th of September of each year. In the years ending 3-9-1954, 30-9-l955 and 30-9-1956, the respondent received three sums from the international organisation, namely Rupees 1,97,302/-, Rupees 2,50,228-14-o and Rupees 2,67,732-15-0. Besides these amounts, the respondent had made collections in India. Upon all these amounts the respondent was called upon to p