1. The petitioner is a Public Trust, registered under the provisions of the Bombay Public Trusts Act, 1950 on 15-3-1972. It had defended the proceedings under Section 46 read with Section 54 of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958 for fixation of price in respect of the tenanted lands on the ground that the income from the said property was being utilized for the purposes of the Trust, and hence the applicability of Sections 46 and 54 was exempted by virtue of the provision of Section 129(b) of the said Act. Although the claim was accepted by the Tahsildar, the Sub-Divisional Officer has set aside the order of the Tahsildar, which has been maintained by the Maharashtra Revenue Tribunal. Hence, both these orders passed by the Sub-Divisional Officer as well as by the Maharashtra Administrative Tribunal are the subject-matter of challenge in this petition.

2. It is not disputed by the learned counsels appearing for the parties that the Authorities below have concurrently held that the income from the property is being utilized for the purposes of the Trust. Such a finding of fact has not been challenged by any of the parties before this Court.

3. Undisputedly, the Trust was registered on 15-3-1972 and hence relying upon the two decision of this Court – (i) in the case of Gajanan Maharaj Sansthan, Shegaon v. Digambars/o Pandhari Bhise, reported in 2005(1) Mh.L.J. 1108; and (ii) in the case of Maroti Sansthan, Tiwsa v. Gulab Haribhau Jirapure (dead) and others, reported in 2006(6) Mh.L.J. 367, it is urged by Shri Gilda, the learned counsel for the petitioners, that the registration of the Trust under the Bombay Public Trusts Act on the tillers' day, i.e. 1-4-1961, was not necessary. What is required to be shown is that the entire income of the Trust is being appropriated for the purposes of the Trust. He submits that in view of the findings of fact recorded by the Authorities below, the registration of the Trust on 15-3-1972 was of no consequence and the Trust was entitled to exemption under Section 129(b) of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act.

4. Section 129(b) of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958 being relevant, is reproduced below:

“129. Exemption from certain provisions to lands held by local authorities, Universities, trust, etc. Nothing in the foregoing provisions except section 2, the provision of Chapter II (excluding sections 21, 22, 23, 24 and 37) and section 91 and the provisions of Chapters X and XII insofar as the provisions of the said Chapters are applicable to any of the matters referred to in sections mentioned above shall apply, -

(a) .....

(b) to lands which are the property of a trust for an educational purpose, hospital, panjarpole, Gaushala, or an institution for public religious worship, provided the entire income of such lands is appropriated for the purposes of such trust; and

(c) .....

(d) .....

Explanation.- For the purpose of clause (b), a certificate granted by the collector after holding any inquiry, that the conditions mentioned in the said clause are satisfied by the trust shall be the conclusive evidence in that behalf.”

In view of the aforesaid provision, what is required to be established is that – (i) the lands in question are the property of the Trust for an educational purpose, hospital, panjarpole, Gaushala, or an institution for public religious worship and (ii) the entire income of such lands is appropriated for the purposes of such Trust. The existence of a Trust holding a property on the tillers' day, i.e. 1-4-1961, is the essential condition and in the absence of such finding, the question of utilizing the income for the purposes of the Trust is of no consequence.

5. There is neither any finding nor evidence on record to show that the lands in question were purchased either by the Private Trust or by the Public Trust or that there existed any such Deed of Settlement of Trust on or befo