Trustee, Chevalier Christian Gomes Charitable Trust V. Deputy Commissioner Of Inland Revenue

1963     Present :Sansoni, J., and L. B. de Silva, J

TRUSTEE, CHEVALIER CHRISTIAN GOMES CHARITABLE
 TRUST, Appellant, and DEPUTY COMMISSIONER
 OF INLAND REVENUE, Respondent

S. C. 6/63-Income Tax Case No. BRA/320

Income Tax Ordinance (Cap 242)-Sections 6 (1] (a) to (h), 6 (1A), 70-" Any offertory, subscription or other donation to a charitable institution "-Trusts Ordinance (Cap. 87), a. 6.

        Section 6 (1 A) of the Income Tax Ordinance, as amended by Act No. 44 of 1958, reads as follows:

       " Any offertory, subscription or other donation to a charitable institution shall be deemed to be such income as is referred to in paragraph (h) of sub-section (1). "

      By deed No. 1897 of 4th November, 1960, a person,-who was entitled to certain immovable property, constituted himself and three others to be the Trustees of that property and transferred it to himself and three others in trust for certain uses and purposes, subject to certain conditions and restrictions recited in the deed. The trust thereby created was admittedly a trust established for a charitable

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