Judgement

Appeal (No. 50 of 1929) from a judgment of the Court of the Judicial Commissioner of the Central Provinces (August 4, 1927), upon a reference under s. 66, sub-s. 2, of the Indian Income-tax Act, 1922.

The appellant, who was the head of a Mahomedan community of about 250 persons of the Dawoodi Bohras of Nagpur, was assessed at Rs.2072-14 for income-tax under the Indian Income-tax Act, 1922, in respect of income arising from property vested in him as head.

Law. Rep. 57 Ind. App. 260 ( 1929- 1930) Mohammad Ibrahim Riza V. Commissioner of Income-Tax, Nagpur 92

The property of the community was held under two trust deeds of August 25, 1917, and November 22, 1922, executed by the previous head of the community. The earlier deed provided that the scheduled properties should be held on trusts, Stated as to clauses 3, 5 and 6 in the judgment. By the remaining clauses the property and income were devoted to the following purposes stated shortly (1.) For suitably maintaining the dignity of the settlor as head, and of the succeeding heads, and defraying all their expenses. (2.) For providing all the members of the community with all the necessaries of life as the head deemed fit. (3.