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 : 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 : 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 : 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 : Supreme Court of India
Reported in : (1998)148CTR(SC)391
..... the 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 mohammadan law. as fyze 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 : Supreme Court of India
Reported in : AIR1962SC163; [1962]44ITR172(SC); [1962]3SCR137
..... ....... any trustee or trustees appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise, including the trustee or trustees under any wakf deed which is valid under the mussalman wakf validating act, 1913, are entitled to receive on behalf of any person, the tax shall be levied upon and recoverable from such....... trustee or trustees, in the like manner and ..... were the total income of an association of persons. ' 7. this section is terms applies to a trustee under wakf deed which is valid under the mussalman wakf validating act, 1913. under the substantive part of the section, tax is leviable on the trustee of the wakf in the like manner and to the same amount as it would be leviable upon and recoverable from the beneficiary .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC73; [1965]57ITR321(SC); [1965]3SCR659
..... trustee or trustees appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise (including the trustee or trustees under any wakf deed which is valid under the mussalman wakf validating act, 1913), are entitled to receive on behalf of any person, the tax shall be levied upon and recoverable from such court of wards, administrators ..... fact that a trustee appointed under a trust deed is brought under the section though legally the property vests in him. in the case of a muslim wakf the property vests in the almighty; even so the mutawallis are brought under the section. a reasonable interpretation of the section is that all the categories of ..... name, is merely a manager. he is certainly not a 'trustee' as understood in the english system.' 11. the privy council, in the context of a wakf property, reaffirmed the said observations, in allah rakhi v. mohammad abdur rahim l.r(1933) 61 indap 50. the effect of the said decisions is that nattamaigars are .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1436; [1965]56ITR34(SC); [1965]1SCR650
..... any trustee or trustees appointed under a trust declared by a duty executed instrument in writing whether testamentary or otherwise (including the trustee under any wakf deed which is valid under the mussalman wakf validating act, 1913 (6 of 1913) are entitled to receive on behalf of any person, the tax shall be levied upon and recoverable from such court ..... as it would be leviable upon and recoverable from the person on whose behalf such income, profits or gains are receivable, and all the provisions of this act shall apply accordingly; provided that where any such income, profits or gains or any part thereof are not specifically receivable on behalf of any one person, ..... to s. 41. section 41 reads thus : '41. court of words, etc. (1) in the case of income, profits or gains chargeable under this act which the courts of wards, the administrators-general, the official trustees or any receiver or manager (including any person whatever his designation who in fact manages property on behalf .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996VIIIAD(SC)64; AIR1997SC104; JT1996(9)SC460; 1996(7)SCALE711; (1996)11SCC245; [1996]Supp7SCR148; 1997(1)LC453(SC)
..... affect such disposition, and the position in that respect is not altered by anything in the mussalman wakf validating act, 1913. that act undoubtedly authorizes a postponement of the ultimate gift to charity, which would not have seen valid under the original law, but it does not abrogate the rule of contingency under the mohammedan ..... customs.' thus, he had given the properties by way of absolute disposition to her. the question arises: whether the contingent wakf created in the note would be valid in law and a valid wakf has been created thereunder? it has been held by the privy council in aamjad khan v. ashraf khan and ors. ..... mussalman law as religious, pious or charitable. under section 174, the dedication must be permanent. under section 176, the subject of wakf must belong to the wakif, namely, the property dedicated by way of wakf must belong to the wakif (dedicator) at the time of dedication. under section 191, contingent wakf is not valid. it is essential to the validity of a wakf .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1970SC1035
..... on them to prove that tasaduk hussain did not intend to create awakf in respect of the disputed propertyor that it was not acted upon.11. counsel for the appellants reliedon the mussalman wakf validating act, 1923 and specially to sections 8 and 10thereof and contended that the non furfurnishing of particulars relating to the wakfin terms of ..... section 8 when it was allegedthat account books were written in respect of the income from the mosquewent to show that no wakf was reallycreated inasmuch as failure ..... the plaintiffs claimed to set aside the deeds in favour of the said persons on the ground that as a valid wakf had already been created in favour of the mosque and madrasa and had been acted upon, the deed of cancellation of december 10, 1949 and the sale deeds in favour of the first three .....
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