Trustees Of The Wijeyewardene Charitable Trust V. Commissioner Of Income Tax

1946 Present: Howard C.J. and Canekeratne J.

TRUSTEES OF THE WIJEYEWARDENE CHARITABLIE

TRUST, Appellants, and COMMISSIONER OF
INCOME TAX, Respondent.

29-8-Income Tax. No. 93/174.

Income Tax-Trust for relief of the poor relations of set floe-A valid charitable trust--Exemption coin to, ration-Income Tax Ordinance (Cap, 188), .5. 7 (1) (c).

A trust for the relief of the poor relations of a settler constitutes a via lid eliminable trust, oral any income derived from property held antler such trust is exempt, under section 7 (1) (e) of the Income Tax Ordinance, from taxation.

CASE stated for the decision of the Supreme Court under the provisions ,l of section 74 of the Income Tax Ordinance (Cap. 188). The appellants were the trustees appointed under the last will of Mrs. Helen Wijeyewardene, who died in the year 1940. By Clause 7 of the said last will the deceased devised certain properties to her trustees in trust to use the net ingestion thereof for the following purposes

(a) recombine gradually the restoration work now being carried on by inc at the Kelaniya Temple.

(b) To aid e

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