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 : Kerala
Reported in : [1970]77ITR489(Ker)
..... to mohammedan law, has come before the courts, under the indian income-tax act of 1922, on several occasions. till the passing of the mussalman wakf validating act of 1913, the settled position was that there can be no valid dedication by way of wakf unless it was predominantly one for a charitable purpose. if the dominant object ..... was to perpetuate the property in the family of the settlor, or to use it for the aggrandizement of the settlor and the members of his family, the wakf ..... of the privy council decision in mohammad ibrahim riza malak v. commissioner of income-tax, a.i.r. 1930 p.c. 226 it was held that the wakf validating act, 1913, can be understood or construed as having introduced a third element in the case, namely, 'pious' purpose, as distinguished from 'religious' or 'charitable' .....
Tag this Judgment!Court : Kerala
Reported in : AIR1967Ker73
..... . therefore, the course open to me in this case is either to accept the pure mussalman law, or at least the principle underlying the wakf validating acts. in either case, ( i prefer the latter) the provisions of ex. p-1 are valid as a wakf.12. the appellant's counsel then argues that, at any rate, during the lifetime of the ..... decision itself had no force in the erstwhile cochin state. he contends further that the wakf validating acts had also no force in cochin state.8. the pure mussalman law recognises that making provisions for one's self and his descendants and relations is a pious act; and that it amounts to charity. ameer ali in his mahommedan law, vol. ..... on that question, i will have held that the principle underlying the wakf validating acts should apply to cochin state as well, because that is more in conformity with modem concepts and will also satisfy mussalman sentiments). ten per cent of the income of the wakf in this case is always to be utilised for charitable purposes; and .....
Tag this Judgment!Court : Kerala
Reported in : AIR1985Ker228
..... requisite that there should be a permanent dedication of the property for religious or charitable purposes is not satisfied in the present case, it must be held that no valid wakf has been created in respect of the plaint schedule property under ext. a2. we may also state that the reading of moulood in the private residence of the ..... allowed to worship at those places considered holy by the muslim community, there is a valid wakf by immemorial user and dedication for a purpose recognised by the muslim law as pious and religious should be presumed to constitute a wakf within the meaning of the wakf act. in mulla's 'principles of mahomedan law', 18th edn. p. 204 it is ..... dedication is complete where a formal declaration has been made and prayers have been said....a mosque does not belong to any particular sect. it is open to all mussalmans to go in and offer their adoration to the almighty. suppose a hanafi erects a mosque; the shafeis, the malikis and the hanbalis may pray there equally with .....
Tag this Judgment!Court : Kerala
Reported in : [1971]81ITR230(Ker)
..... of manufacture, sale and distribution of pharmaceutical, medicinal and other preparations was neither a charitable nor a religious purpose and since the trustees could, under the deed, validly divert the whole income of the trust to one of the heads, viz., the carrying on of a business of manufacture, sale and distribution of pharmaceutical, medicinal ..... a private charitable trust - there might be a private trust for religious purposes, but no private charitable trust. leach c.j. held further that, where a wakf deed directed that half of the annual net income of the trust should be utilised for the expenses of maintenance, education, marriage and funeral and other necessities of ..... mussalman law, the benefit of the poor relations of the settlor could not be deemed to be a charitable purpose; and that, since the trustees were given the power to apply the whole of the income for one of the objects, the deed did not fulfil the requirements of section 4(3)(i) of the indian income-tax act .....
Tag this Judgment!Court : Kerala
Reported in : AIR1972Ker27
..... arises here as the various facets of article 14 have been fully settled by the supreme court. i am clear that section 129 of the transfer of property act is valid as read down in the light of part iii of the constitution. counsel for the respondent is right in his submission that order xxvii-a of the ..... imams have evolved the three ingredients of declaration, acceptance and vesting of possession under the then conditions, there is no hint anywhere of any taboo on a mussalman reducing a gift to writing, to get it attested or to get it registered by any public authority. it is significant to notice that before the amending ..... on grounds of religion in the extreme acceptation of the word, without serious risk of terminological in exactitude.15. the position may be basically different in the case of wakfs, trusts and gifts of a religious or pious or charitable nature like sadaqahs. indian humanity is not secular enough to obliterate religious sentiment. article 25 protects the right .....
Tag this Judgment!Court : Kerala
Reported in : AIR1993Ker308; II(1993)DMC285
..... code of criminal procedure 1973. on the other hand, the petitioner syed fazal pookoya thangal, who is the chairman of the kerala wakf board has filed this original petition challenging the constitutional validity of section 4(2) of the act, and therefore of the order ext. pl. 4. section 4(2) reads :-- 'where a divorced woman is unable to maintain ..... by the magistrate to be paid by such other relatives under the proviso to sub-section (1), the magistrate may, by order, direct the state wakf board established under section 9 of the wakf act, 1954 (29 of 1954), or under any other law for the time being in force in a state, functioning in the area in which the ..... maintaining herself, that her parents who were only getting odd cooly jobs occasionally were also not capable of maintaining her and therefore section 4(2) of the act was attracted. the wakf board was accordingly directed to pay adequate maintenance to jameela, which was fixed at rs. 250/- per month. this was ordered to be paid from the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1971Ker98
..... in state of bihar v. kameshwar singh, air 1952 sc 252 and vishoshwar rao v. state of madhya pradesh, air 1952 sc 252, that an objection to the validity of an act relating to acquisition of property on the ground that it did not provide for payment of compensation was an objection based on article 31(2), and that it was ..... must, in consequence, fail. but what was held in air 1952 sc 252 was, as stated in paragraph 82 of this very judgment, 'that an objection to the validity of an act relating to acquisition of property on the ground that it did not provide for payment ot compensation was an objection based on article 31(2), and that it was ..... to separable application, and the second to the problem of separable language. cooley in his treatise on 'constitutional limitations' 2nd edn, at page 250 said: 'a legislative act may be entirely valid as to some classes of cases, and clearly void as to others. ...... in any such case, theunconstitutional law must operate as far as it can, and it will .....
Tag this Judgment!Court : Kerala
Reported in : [1988]169ITR84(Ker)
..... behalf of another, or any trustee appointed under a trust declared by a duly executed instrument in writing, whether testamentary or otherwise (including a trustee under a valid deed of wakf), the wealth-tax shall be levied upon and recoverable from the court of wards, administrator-general, official trustee, receiver, manager or trustee, as the case ..... is held under trust for charitable or religious purposes and is, therefore, exempt from the levy of wealth-tax under section 5(1)(i) of the wealth-tax act, 1957 (the 'act'). in commr. of agri. i.t. v. abdul sathar haji moosa sait : [1971]81itr230(ker) , this court had occasion to construe the relevant ..... trust properties covered by paragraph 8 of the deed was 'wholly for religious or charitable purposes and was, therefore, exempt from taxation under the agricultural income-tax act, 1950'. the department and the tribunal granted the exemption holding that it was a public charitable trust. the exemption was limited to the share of income .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker164
..... a ratification on their part we are unable to appreciate the argument. under the section, the written consent therein provided for is a condition precedent to the validity of the manager's act. a subsequent ratification is, therefore, insufficient. the latest decision of this court upon the point is to the effect that the provisions of section 28 of ..... sukhdayal singh, ilr 28 all 30, a minor who has sold the property which his guardian had leased out to the! defendant was held to have validly repudiated the transfer by his act. richards j., observed that it is not necessary that a suit should be instituted to set aside the lease which was executed by the guardian of ..... to execute the sale deed as there were several members in the executant's family whose written consent was necessary under section 21 of the ezhava act (3 of 1100) for its validity. as the execution.....was in contravention of a statutory provision....the sale was a nullity and did not pass any interest to the vendee.' but .....
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