A trust situate outside the Maharashtra State cannot be deemed to be registered under the Bombay Public Trusts Act, 1950, and is therefore not entitled to an exemption certificate under Sec. 88B of the Bombay Tenancy and Agricultural Lands Act, 1948.

Headnote:
BOMBAY TENANCY AND AGRICULTURAL LANDS ACT, 1948 - SEC. 88B - EXEMPTION CERTIFICATE - TRUST PROPERTY - REGISTRATION UNDER BOMBAY PUBLIC TRUSTS ACT, 1950 - TRUST SITUATE OUTSIDE MAHARASHTRA STATE - NOT DEEMED TO BE REGISTERED UNDER BOMBAY ACT - NOT ENTITLED TO EXEMPTION CERTIFICATE.
Fact of the Case:

The appellant, the mahant of a public and religious trust called Kabir Nirnay Mandir, sought an exemption certificate under Sec. 88B of the Bombay Tenancy and Agricultural Lands Act, 1948, for two pieces of land situate at Vadjai, a village in Dhulia District, Maharashtra. The trust was administered at Burhanpur, Madhya Pradesh, and the bulk of its properties were located there. The issue was whether the appellant could obtain an exemption certificate under Sec. 88B of the Act.
Finding of the Court:

The court held that the trust was not entitled to an exemption certificate under Sec. 88B of the Act because it did not satisfy the second condition of the proviso to sub-section (1) of the section, which required that the trust be registered under the Bombay Public Trusts Act, 1950. The court found that the trust was situate outside the Maharashtra State and was therefore not covered by the Bombay Public Trusts Act, 1950, and could not be deemed to be registered under that Act.
Issues: Whether the trust was entitled to an exemption certificate under Sec. 88B of the Bombay Tenancy and Agricultural Lands Act, 1948.
Ratio Decidendi: The court interpreted Sec. 88B of the Bombay Tenancy and Agricultural Lands Act, 1948, and the Bombay Public Trusts Act, 1950, and held that the trust, being situate outside the Maharashtra State, was not covered by the Bombay Public Trusts Act, 1950, and could not be deemed to be registered under that Act. Therefore, the trust did not satisfy the second condition of the proviso to sub-section (1) of Sec. 88B and was not entitled to an exemption certificate under that section.
Final Decision: The appeal was dismissed, and there was no order as to costs.

Judgement

SHELAT, J.- This appeal by certificate is directed against the judgment of the High Court at Bombay dated 1l/21st December 1962 in Writ Petition 259 of 1962.

2. The appellant is the mahant of a public and religious trust called Kabir Nirnay Mandir. The trust is being administered at Burhanpur, Madhya Pradesh and the bulk of its properties is situate there, except three pieces of land at Vadjai, a village in Dhulia District. Respondent 1 is the tenant of two out of these three pieces of land situate at Vadjai. The question in this appeal is whether the appellant can apply and obtain an exemption certificate under Sec. 88B of the Bombay Tenancy and Agricultural Lands Act, 1948, (hereinafter referred to as the Act).

3. The Act was originally passed in 1948 but was drastically amended by Amendment Act, XIII of 1956 which came into force on August l, 1956. The Amendment Act inducted into the Act inter alia Secs. 32 to 32R and Secs. 88A to 88D. Sections 32 to 32R deal with purchase of land by tenants. Sub-section (1) of S. 32 provides that on the first day of April 1957, i. e., the tillers day, every tenant shall, subject to the other provisions of this section and the provisions of the next succeeding sections, be deemed to have purchased from his landlord the land held by him as a tenant. In certain cases the said date, viz., April 1, 1957 has been postponed but we are not concerned in this appeal with those provisions nor with any such postponed date. Secs. 88A to 88C exclude the operation of sees. 32 to 32R to land specified therein. Section 88B inter alla provides:-

"Nothing in the foregoing provision except Secs. 3, 4B, 8, 9, 9A, 9B, 9C, 10, 10A, 11, 13, and 27 and the provisions of Chapters VI and VIII in so far as the provisions of the said Chapters are applicable to any of the matters referred to in the sections mentioned above, shall apply.

* * * *

(b) to lands which are the property of a trust or an institution for public religious worship."

4. The proviso to the sub-section reads follows :-

"Provided that

(i) such trust is or is deemed to be registered under the Bombay Public Trusts. Act, 1950, and

(ii) the entire income of such lands is appropriated for the purpose of such trust."

Sub-section (2) of section 88B provides that

"for the purpose of this section, a certificate granted by the Collector, after holding an inquiry, that the conditions in the proviso to sub-section (1) are satisfied by any trust shall be conclusive evidence in that behalf."

Thus for eligibility for an exemption certificate three conditions have to be satisfied: (1) that the land in question is the property of a trust or an institution for public religious worship, (2) that the trust is or is deemed to be registered under the Bombay Public Trusts Act, 1950, and (3) that the entire income of such lands is appropriated for the purposes of such trust. There is no dispute with regard to conditions (1) and (3) and the only controversy is whether condition 2 is satisfied. If all the three conditions are satisfied and a certificate is obtained by the trust under sub-section (2) of S. 88-B, Ss. 32 to 32R would not apply to the land belonging to such trust and the tenant of such land cannot be regarded a deemed purchaser under the Act.

5. The contention of respondent 1, the tenant, is that though conditions 1 and 3 are satisfied, the Trust situate as it is at Burhanpur outside the Maharashtra State cannot he deemed to be registered under the Bombay Public Trusts Act. The Bombay Public Trusts Act was passed in 1950 by the legislature of the then State of Bombay and its object as stated in its preamble is to regulate and to make better provision for the administration of public religious and charitable trusts in the State of Bombay. S. 1 (3) provides that the Act shall come into force at once; but the provisions thereof shall apply to a public trust or any class of public trusts on the date specified in the notification under sub-section (4). Sub-section (4) p

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