Court : Orissa
Reported in : AIR1958Ori143; 24(1958)CLT412; [1958]33ITR733(Orissa)
..... ..... 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 of 1913), are entitled to receive on behalf of any person, the tax shall be levied upon and recoverable from the trustee or trustees in the like manner ..... of these two contentions is sound.8. the first contention goes against the fundamental principle of a private wakf which can be validly created under the mussalman wakf validating act of 1913. that act has set all previous doubts at rest and has made it clear that a wakf can be validly created for the maintenance and support of the founder, his family and descendants provided an ultimate benefit .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2004Cal91,(2003)2CALLT39(HC)
..... , 1934, which was in force, in west bengal till the coming into operation of the wakf act, 1995, mr ..... wakf, west bengal. the said properties continued to retain their wakf character and continued to be governed by the provisions of other enactments such as the mussalman wakf validating act, 1913, the mussalman wakf validating act, 1930, the religious endowments act, 1863 and the mussalman wakf act, 1923. 5. referring to the definition of the expression 'wakf in the bengal wakf act ..... of the privy council raised considerable alarm within the muslim community in india resulting in the enactment of the mussalman wakf validating act, 1913, which validated all private wakfs which had become invalid on account of the decision in abul fata mahomed's case (supra). 8. mr .....
Tag this Judgment!Court : Karnataka
Reported in : (1991)93CTR(Kar)76; [1991]189ITR392(KAR); [1991]189ITR392(Karn); 1991(1)KarLJ233
..... assesses' means -...... (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 (vi of 1913)), receives or is entitled to receive on behalf, or for the benefit, of any person, such trustee or trustees..... (2) every representative assesses ..... , or 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 court of wards, administrator-general, official trustee .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1994SC2759; (1994)119CTR(SC)169; [1994]209ITR101(SC); JT1994(4)SC16; 1994(2)SCALE976; (1994)4SCC308; [1994]3SCR942
..... 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, ..... 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 (vi of 1913) receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees; ..... if the income was received by him beneficially. it was necessary to create this fiction because it was never the object or intention of the act to charge tax upon anybody other than the beneficial owner of the income. having created the fiction of beneficial receipt, protection was given to the .....
Tag this Judgment!Court : Mumbai
Reported in : [1968]70ITR600(Bom)
..... 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, ..... 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 words, administrator-general, official trustee, receiver, manager or trustee, as the ..... . now, the reframed question is as follows. 'whether, on the proper construction of sections 3 and 21 of the wealth-tax act, the assessment made on the assessees as trustees is valid ?' 25. the contention of the learned counsel relating to this question is two-fold : he argues in the first place that .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1962]44ITR332(AP)
..... any trustee to trustees appointed under a trust declared by a duly executed instruments 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, administrative-general, ..... of the indian income-tax act has no application to this case; (2) the beneficiaries who have received under this trust are specified in ..... assessees at the maximum rate under the first proviso to section 41(1) of the income-tax act in respect of either or both of the amounts referred to in clauses 6 and 7 of the trust deed dated june 14, 1950, is valid ?'on behalf of the assessee, three points are argued before us : (1) section 41 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1966]62ITR147(P& H)
..... 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, ..... constitutionality and should support the legislation if it is possible to do so on any reasonable ground and it was for the party, who attacked the validity of the legislation, to place all material before the court which showed that the option given to the department was arbitrary and unsupportable (see the this ..... business of arms and ammunition. this partnership was registered with the income-tax authorities under section 26a and other relevant provisions of the indian income-tax act, 1922. in a civil suit filed by one harbhajan singh, for dissolution and rendition of accounts of the previous partnership against the petitioner and the .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1969Kant103; AIR1969Mys103; (1968)2MysLJ410
..... permanent dedication by a person professing islam of any moveable or immovable property for any purpose recognised by the muslim law as pious, religious or charitable. the view that the mussalman wakf validating act has laid at rest the controversy finds support from saxena's muslim law (third edn.) wherein it is stated--'it is the hanafi exposition of abu yusuf alone that permits ..... what has been stated in wilson's anglo muhammadan law (sixth edn.) by yusuf ali, in which the learned author refers to the 1913 mussalman wakf validating act and states that it is lawful for a hanafi mussalman to create a wakf for any religious or charitable purpose with a reservation for himself during his lifetime. (p. 362).36. mr. farukhi states that even according to .....
Tag this Judgment!Court : Orissa
Reported in : [1973]89ITR211(Orissa)
..... to the section to the effect ' exemption of wakf-alal-aulad ' confines it to a particular class of wakf. the body of the section deals with wakf referred to in section 3 of the mussalman wakf validating act, 1913 (hereinafter to be referred to as ' the validating act'), section 3 of that act runs thus: '3. power of mussulmans to create certain wakfs.-- it shall be lawful for any person professing ..... the mussalman faith to create a wakf which in all other respects is .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1984]148ITR412(MP)
..... 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) (vi of 1913), receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees '.7. ..... cit v. v.s. kumaraswamy reddiar trust : [1982]138itr808(ker) and it was observed as under (p. 813-814):'the further contention that even if a valid trust is posited the assessee was liable to be assessed as an association of persons was also pressed before us. passages from p. 949 of the 7th edn. ..... the hands of a representative assessee, had been considered by the bombay high court, while interpreting the analogous provisions of sections 40 and 41 of the indian i.t. act, 1922, in cit v. balwantrai jethalal vaidya : [1958]34itr187(bom) . after referring to the observations made by that court in its earlier judgment in saifudin alimohamed .....
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