Court : Allahabad
Reported in : AIR1969All35
..... hyder in his attack on the validity of the wakf deed in question. the mussalman wakf validating act provider a statutory criterion for judging the validity of wakfs of the nature mentioned therein, and since it has been given a retrospective effect by the mussalman wakf validating act xxxii of 1930, the validity of all such wakfs whether created before or after its ..... and ultimately for the benefit of the poor or for other religious, pious, or charitable purposes.this was the historical background of the mussalman wakf validating act of 1913 and it was summed up by the privy council in beli ram and brothers v. chaudri mohammad afzal in the following words :' ..... doctrine has no application to a gift which lacks a general charitable intent as, according to him, the wakf in question does. the argument ignores that essential characteristic of wakfs governed by the mussalman wakf validating act of 1913 which i have emphasized above and it is untenable both on principle and on authority.11. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1999SC3203; [1999]239ITR738(SC); JT1999(6)SC293; 1999(5)SCALE249; (1999)7SCC26; [1999]Supp2SCR44
..... for the purposes of clause (v), 'oral trust' means a trust which is not declared by a duly executed instrument in writing including any wakf deed which is valid under the mussalman wakf validating act, 1913 (6 of 1913), and which is not deemed under explanation 1 to be a trust declared by a duly executed instrument in writing ..... ...explanation 1.- a trust which is not declared by a duly executed instrument in writing including any wakf deed which is valid under the mussalman wakf validating act, 1913 (6 of 1913), shall be deemed, for the purposes of clause (iv) to be a trust declared by a duly executed ..... (iv) in respect of income which a trustee appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise including any wakf deed which is valid under the mussalman wakf validating act, 1913 (6 of 1913), receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees;(v) .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (1987)22ITD117(Hyd.)
..... for the purposes of clause (v) 'oral trust' means a trust which is not declared by a duly executed instrument in writing including any wakf deed which is valid under the mussalman wakf validating act, 1913 (6 of 1913) and which is not deemed under explanation 1 to be a trust declared by a duly executed instrument in writing. ..... any person, such trustee or trustees. explanation 1 : a trust which is not declared by a duly executed instrument in writing including any wakf deed which is valid under the mussalman wakf validating act, 1913 (6 of 1913) shall be deemed for the purposes of clause (iv) to be a trust declared by a duly executed instrument ..... ) in respect of income which a trustee appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise (including any wakf deed which is valid under the mussalman wakf validating act, 1913 (6 of 1913) receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1999]106TAXMAN151(SC)
..... ) in respect of income which a trustee appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise including any wakf deed which is valid under the mussalman wakf validating act, 1913 (6 of 1913), receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees;(v ..... ) .........explanation 1.- a trust which is not declared by a duly executed instrument in writing including any wakf deed which is valid under the mussalman wakf validating act, 1913 (6 of 1913), shall be deemed, for the purposes of clause (iv), to be a trust declared by a duly executed ..... for the purposes of clause (v), "oral trust" means a trust which is not declared by a duly executed instrument in writing including any wakf deed which is valid under the mussalman wakf validating act, 1913 (6 of 1913), and which is not deemed under explanation 1 to be a trust declared by a duly executed instrument in writing .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1999)155CTR(SC)585
..... the purposes of clause (v),'oral trust' means a trust which is not declared by a duly executed instrument in writing including any wakf deed which is valid under the mussalman wakf validating act, 1913 (6 of 1913), and which is not deemed under explanation 1 to be a trust declared by a duly executed instrument in ..... ** ** ** explanation 1. - a trust which is not declared by a duly executed instrument in writing including any wakf deed which is valid under the mussalman wakf validating act, 1913 (6of 1913), shall be deemed, for the purposes of clause (iv), to be a trust declared by a duly executed instrument in ..... )** ** **in respect of income which a trustee appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise including any wakf deed which is valid under the mussalman wakf validating act, 1913 (6 of 1913), receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees;(v) .....
Tag this Judgment!Court : Kerala
Reported in : [1967]63ITR791(Ker)
..... from jurists like ameer ali, and eventually resulted in the passing of the mussalman wakf validating act, 1913. it is common ground that the beneficiaries under the wakf with which we are concerned are the wife and minor children of the assessee, and that it is a wakf that is valid under the mussalman wakf validating act, 1913.it is interesting to note that the judicial committee chose to follow the ..... the supreme court was a case under sub-section (1) of section 41 of the indian income-tax act, 1922. under that sub-section, in the case of income, profits or gains chargeable under the act which the mutawalli of any wakf which is valid under the mussalman wakf validating act, 1913, is entitled to receive on behalf of any person, the tax shall be levied upon and .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1958Kant28; AIR1958Mys28; ILR1957KAR130; (1957)35MysLJ341
..... chowdhri ilr 22 cal 619; 22 ind app. 76 (pc) (a).the mussalman wakf validating act no doubt altered the position. but as i have said before it does not mention whether or not such wakf would be a private wakf or a public wakf. although the mussalman wakf validating act has changed the law on this point, still the decision of the privy council ..... , the learned advocate urged, even if we hold that the ultimate benefit was given to the orphans then also the wakf in question would be a valid wakf in view of the said provisions of the mussalman wakf validating act, 1913, and on the construction of the said deed we should hold that the ultimate benefit was given to the ..... to be determined on reference to the judicial decisions on this point. prior to the date when the said mussalman wakf validating act came into force, the law was as settled by the judicial decisions was that a wakf was valid if there was a substantial dedication of the property to charitable use at some period of time or other, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1998VAD(SC)470; AIR1998SC2986; [1998]233ITR434(SC); JT1998(5)SC257; 1998(4)SCALE344; (1998)6SCC267; [1998]3SCR947
..... poor, was invalid.15. although the high court referred, inter alia, to the privy council decision in abul fata mohammad ishak, (supra), and the mussalman wakf validation acts 1913 and 1930 which applied only to british india, it appears to have accepted the submission that the court was obliged to apply the original principles of ..... . not surprisingly, it led to large scale protests.12. on account of large scale protests in british india against the decision, the mussalman wakf validating act of 1913 was enacted to validate such wakfs. this act cannot be looked upon as laying down any new principle of mohammedan law. as fyzee has put it, (page 304) the ..... in india and to overrule the law as laid down by the privy council. this act was given retrospective effect by the mussalman wakf validation act of 1930. both the acts applied to british india. after the constitution came into force, the operation of the validation act of 1913 was, therefore, by amendment, excluded from part-b states i.e. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1953Bom92; (1952)54BOMLR702
..... applicable to the facts of the present case. now, referring to the definition contained in section 2, clause (e) of the mussalman wakf act, xlii of 1923, it is clear that the definition seeks to exclude all 'wakfs' recognised as valid by the mussalman wakf validating act, vi of 1913. in all the reported eases to which i have referred to the extent to which the income was diverted ..... any o his family or descendants.'the definition of 'wakf' is specially devised for purposes of the mussalman wakf act, xlii of 1923 which is adapted in its application to the bombay state by the mussalman wakf (bombay amendment) act, 1935. it excludes from the purview of the expression 'wakf' all private 'wakfs', which were validated by the mussalman wakf validating act of 1913, i.e. 'wakfs' under which a settlement of property in accordance .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1952All127
..... of the poor. it was held that the wakf to the poor after the wakif's line was exhausted was merely illusory. the mussalman wakf validating act (vi [6] of 1913) now makes a wakf like the one in abul fata's case a valid wakf. it provides that a hanafi mussalman may make a wakf for the 'maintenance and support' wholly or partially ..... decision of the bombay high court in abul karim v. rahimabai a. i. r. (33) 1946 bom, 342.9. it is true that the words in the wakf validating act are 'maintenance and support.' the word 'maintenance' is generally intended to mean lodging, boarding, clothing and other such necessaries of life. the word 'support', however, appears ..... for charitable or benevolent purposes. similarly, we must distinguish the english decisions on the point & not blindly hold that waqfs for 'khairat' are valid. i consider that but for the mussalman waqf validating act, a waqf for 'khairat' or charity simpliciter could have been void for uncertainty. the position since the passing of the .....
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