The main legal point established in the judgment is the interpretation of the provisions of S. 17, C.P. Religious and Charitable Trusts Act, 1937, and its application to public trusts governed by the Charitable and Religious Trusts Act, 1920.

Puranik, J—The decision in this case will also govern civil Revision Nos. 435 of 1942 and 529 of 1942 as the point involved is the same in all. The main question for decision in this revision is whether an application lies under Section 12 read with S. 10, C.P. Religious and Charitable Trusts Act, 1987. An application has been filed by certain persons claiming an interest in a public trust and following the same religion, belief, or sect for the benefit of which the public trust is created, informing the Court about the mismanagement or maladministration of the trust by the persons in charge and requesting the Court to take such action thereon as is provided for by Sub-sections (2) and (3) of S. 10, C.P. Religious and Charitable Trusts Act, 1937. This application was opposed by the person who is in the management of the properties, viz., the Petitioner in this revision.

2. The main contention on behalf of the present Petitioner is that the C.P. Religious and Charitable Trusts Act, 1937, does not apply to any public trust or institution which is governed by the Charitable and Religious-Trusts Act of 1920 (Central Act). According to the allegations in the application itself the trust in question is a trust of that nature and therefore is excluded from the operation of the C.P. Religious and Charitable Trusts Act, 1937. It was also contended in the lower Court that the C.P. Religious and Charitable Trusts Act, 1937, was ultra vires of the provincial Legislature. The lower Court held that the Act was not ultra vires of the Provincial Legislature, that the C.P. Religious and Charitable Trusts Act, 1937, was different in purpose from the Charitable and Religious Trusts Act, 1920 (Central Act), and that therefore the said Act was not a bar to the maintainability of the application. It also held that S. 92, Civil P.C., was not a bar and that the mere fact that a list of public trusts was not made by the Deputy Commissioner could not be a ground for throwing away the application. The Court below therefore decided to proceed with the inquiry regarding the allegations made in the application. This order of the Court below is the subject-matter of revision, and as stated in the beginning, the main question for decision is whether the application is tenable.

3. In revision the plea that the C.P. Religious and Charitable Trusts Act, 1987, is ultra vires of the Provincial Legislature is abandoned, and rightly so. This Act was passed with the previous sanction of the Governor-General as required by Sub-section (3) of S. 80A, Government of India Act and came into force on 1st March 1937 by virtue of a notification of the Revenue Department, No. 651-413-XII, dated 18th February 1937, which was published in Part 3 at p. 375 of the Central Provinces Gazette dated 26th February 1937. The plea therefore that it was ultra vires has no force and was rightly abandoned by the counsel for the present Petitioner. But it was very strenuously argued that this Act is not operative by virtue of the exemptions contained in S. 17 of the said Act. I proceed to examine this contention. The preamble of the C.P. Religious and Charitable Trusts Act, 1937, says:

Whereas it is expedient to make provision for the better management and administration of religious and charitable public trusts in the Central Provinces,

'Public trust' is defined in S. 2 (e) as under:

'Public trust' means an express or constructive trust created or existing for public purposes of a religious or charitable nature.

4. By the other provisions of the Act it is clear that the Act takes into consideration only the public trusts of the nature indicated, viz., the gross annual income of which is not less than Rs. 500. The trustees of such trusts are required to maintain proper accounts and to have them audited and to submit such audited accounts to the Court. They are also asked to prepare a budget every year. Their accounts are subject to inspection under certain circumstances. Trust property i