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1996 Supreme(Pat) 174

PATNA HIGH COURT
Asok Kumar Ganguly, J.
Shree Goshala
Versus
State Of Bihar
Civil Writ Jurisdiction Case No. 7762 of 1994 ;
Decided On : MARCH 19, 1996

Goshala is not entitled to exemption from the Ceiling Law under Sec. 29 (b)(v) of the Bihar Land Reforms Act, 1961, as it does not qualify as a hospital.

Headnote:

CEILING LAW - EXEMPTION - GOSHALA - NOT ENTITLED - SEC. 29 (B)(V) OF THE BIHAR LAND REFORMS (FIXATION OF CEILING AREA AND ACQUISITION OF SURPLUS LAND) ACT, 1961.

Fact of the Case:

Petitioners, a registered society running a Goshala, challenged the orders denying them exemption from the Ceiling Law under Sec. 29 (b)(v) of the Bihar Land Reforms Act, 1961. They claimed that Goshala is a charitable institution and should be considered a hospital, thus qualifying for exemption.

Finding of the Court:

The Court held that Goshala does not qualify for exemption under Sec. 29 (b)(v) of the Act. It interpreted the provision strictly, considering that it is an exemption clause. The Court found that the definition of 'hospital' in judicial dictionaries does not include Goshala, and including Goshala within the meaning of 'hospital' would do violence to the language of the Act.

Issues: Whether a Goshala is entitled to exemption from the Ceiling Law under Sec. 29 (b)(v) of the Bihar Land Reforms Act, 1961.

Ratio Decidendi: 1. The exemption under Sec. 29 (b)(v) is available only to public or charitable bodies running educational institutions, hospitals, maternity homes, and orphanages. 2. Goshala is not a hospital within the meaning of Sec. 29 (b)(v) as it does not provide continuous treatment to patients and is not a place where patients are received for medical or surgical aid. 3. The interpretation of exemption provisions should be strict when determining whether a subject falls within the exemption clause.

Final Decision: The Court dismissed the writ petition, upholding the orders denying exemption to the petitioners' Goshala.

Judgment

A.K.Ganguly, J.

1. The question which falls for decision before this Court in this writ petition is whether a Goshala is entitled to the statutory exemption from the Ceiling Law as provided in Chapter-XI under Sec. 29 (b)(v) of the Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus Land) Act, 1961 (hereinafter referred to as the said Act), Sec. 29 (b)(v) of the said Act is set out below :

Such extent of land held on the date of commencement of this Act by such public or charitable bodies or religious institution of public nature, running educational institutions, hospital, maternity homes and orphanages as may be notified by the State Government in this behalf, so long as they continue as such.

2. On a plain reading of the said Section it appears that the exemption under the aforesaid provisions is available only to such public or charitable bodies as are running educational institutions, hospital, maternity homes and orphanages to the extent notified by the State Government. In order to enjoy such exemption, the bodies must also continue as such.

3. Therefore, the exemption is not available to all Public or Charitable bodies but only to those bodies who carry on certain type of activities mentioned in Clause (v) namely, running educational institution, hospitals, maternity homes and orphanages.

4. Now the question is whether a Goshala can be called a public or charitable body carrying on any of the aforesaid specified activities as enumerated in Sub-clause (v) of Clause (b) of Sec. 29 (1) of the said Act.

5. For a decision of this question the facts of this case which are relevant are noted below:

The petitioners have prayed for quashing of the order dated 7/10-5-1991 whereby the state-respondent directed the Collector, Bhagalpur that Goshala has not been granted any exemption under Sec. 29 of the said Act and as such there is no question of granting exemption to the petitioners Goshala under Sec. 29 of the said Act. The petitioners have also prayed for quashing of the consequential order dated 29th July, 1994 passed by the Additional Collector (Land Ceiling) Bhagalpur whereby the said Collector pursuant to the order of the Government directed that the action be taken for acquiring surplus land of the petitioners Goshala.

6. It has been asserted in the writ petition that petitioner Nos. 1, 2 and 3 are registered under the Societies Registration Act and they have kept invalid and diseased cattle in the said Goshala and they are claiming exemption under provisions of Sec. 29 (1)(b) of the said Act in respect to the entire land which belongs to the said Goshala. It has also been stated that in the year, 1973 a Ceiling case No. 2967 of 1973 was initiated against the petitioner by the Collector, Bhagalpur and all the properties of petitioners Goshala were treated as one in such ceiling proceeding. The details of returns were filed by the petitioners claiming exemption under Sec. 29 of the said Act. In connection with such ceiling proceeding the circle Inspector, Jagdishpur submitted an enquiry report to the Circle Officer. Thereafter the Deputy Collector, Land Reforms Sadar Bhagalpur submitted his report to the Collector, Bhagalpur on 17.7.1975. According to the petitioner the report contains very many incorrect facts about the way and manner in which the petitioner Goshala are being run. Ultimately the Collector passed an order and recommended that 506 acres of land may be exempted for the Goshala for growing fodder, maintaining pasture lands and further noted that this would leave about 256 acres of land for acquisition. The Collector further held that Sec. 5 of the Ceiling Act will not apply to the exempted land and as such the transfer of 586 bighas 5 kathas 9 dhurs of land on 31st January, 1976 will not attract the provision of Sec. 5 of the said Act. He passed an order to the, effect that the State Government may be moved to notify 500 acres of land belonging to the Goshala for exemption under th




































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