Court : Andhra Pradesh
Reported in : AIR1955AP209
..... peish imam from leading prayers in the mosque. i have agreed with the findings of the learned subordinate judge that muhammad ali and syed shah muhammad are the validly appointed mutawallis of the mosque. i have also accepted the finding that mowalana was the peish imam of the mosque. the mutawallis issued a notice preventing mowlana ..... understand the principle, those dicta refer to endowments of a public nature like a musjid-i-jammmaa and similar institutions in which the public at large or the mussalman public generally are interested. but when an institution is dedicated to the inhabitants of a particular locality or to a particular sect or fraternity, the memebrs of ..... his death or relinquishment of office. (2) if any person appointed as mutawalli dies, or refuses to act in the trust............ or if the office of mutawalli otherwise becomes vacant and there is no provision in the deed of wakf regarding the succession to the office, a new mutawalli may be appointed (a) by a founder of .....
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 : Andhra Pradesh
Reported in : [1985]153ITR761(AP)
..... iii), 5(b)(ii) and (iii) and 6(b)(ii) and (iii) of the trusts in question are violative of ss. 3 and 4 of the mussalman wakf validation act, 1913, inasmuch as the ultimate gift to charity was postponed not only till after the extinction of the family, children or descendants of the beneficiaries but also it is ..... mahomed ishak v. russomoy dhur chowdary [1894] 22 ia 76; [1895] 22 cal 619 (pc). the learned standing counsel for the revenue also contends that act vi of 1913 (mussalman wakf validation act) does not apply to the hyderabad state. in support of his contention, he relies upon a decision of the division bench in salah v. husain, air ..... is not vitiated by ss. 13 and 14 of the transfer of property act as the mussalman wakf validating act, 1913, saved them from the operation of ss. 13 and 14 of the transfer of property act and this enactment was followed by another enactment, the mussalman wakf validating act, 1930, the effect of which was to give the earlier enactment a retrospective .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1988]174ITR407(AP)
..... (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.' 4. in ..... assessment years, the income of the trust could be added on to the income of the assessee under section 16 (3) (b) of the indian income-tax act, 1922. the facts, as seen therein, are entirely different from those on hand and, therefore, that decision is of no assistance to the assessees. we, therefore ..... representative assessees' were assessed to tax by the income-tax officer on the entire income from the share fund under section 160(1)(iv) of the income-tax act on the ground that the beneficiary - anwar begum - is entitled to receive the said income. having failed before the appellate assistant commissioner, the assessees preferred a .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1995(2)ALT774; [1995]215ITR939(AP)
..... 1 deals with a trust which is not declared by a duly executed instrument in writing, which also includes a wakf deed valid under the mussalman wakf validating act, 1913, and is declared by a duly executed instrument in writing forwarded to the assessing officer by the trustees setting out the purpose or ..... 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.' ..... in the above extracted explanation would apply : (1) if the trust is not declared by a duly executed instrument in writing, which includes any wakf deed under the mussalman wakf validating act, 1913; and (2) the trust is not deemed under explanation 1 to be a trust declared by a duly executed instrument in writing. explanation .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1997]228ITR99(AP)
..... 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 receive on behalf, or for the benefit of any person, such trustee or trustees; (v ..... 14. in fruit and vegetable merchants union v. delhi improvement trust : [1957]1scr1 , the supreme court was considering the provisions of the u.p. town improvement act and the rules made thereunder. in paragraph 19, the supreme court has explained the concept of vesting in the following words (page 353) : 'it would thus appear ..... [1937]5itr233(cal) , a division bench of the calcutta high court held that on the adjudication of a person as insolvent under the presidency towns insolvency act, 1909, the property of the insolvent vested in the official assignee and that the official assignee became the owner of the property and he could rightly be .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(6)ALD756; 2000(6)ALT239
..... considers the various aspects of each of four essentials of a valid wakf. dealing with the 'valid dedication', the learned author has this to say:'a mere intention to set apart property followed by actual appropriation,however, will not do. on the same principle a mere mental act unaccompained by a form of explanatory words will not do. there ..... incidents would have no application to it. but, in order to determine the religious character of a takia and before applying to it the incidents of a mussalman wakf one must, in the absence of direct proof of dedication, take into consideration the early history of the institution and the existence of religious associations and a ..... in this case, there is no material to hold that the takia where allegedly jamal shah used to meet people had any religious character. though there could be a valid wakf to a takia, as held by lahore high court, every place (takia) where people meet and discuss cannot be associated with a religious character. there is no .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(1)ALD112; 2001(2)ALT(Cri)497; 2002CriLJ1068
..... law which the state may validly impose. a law, which takes away the right of administration altogether from the religious denomination and vest it in any other or secular authority which is guaranteed ..... right to administer such property but only in accordance with law. this means that the state can regulate the administration of trust properties by means of laws validly enacted; but under article 26(d), it is the religious denomination itself which has been given the right to administer its property in accordance with any ..... regulations had to be decided on principles of equity and good conscience. the effect of section 2 shariat act, is not to restore in its complete form the mussalman law of wakf.'9. further reliance was placed by the learned counsel for the petitioners herein in a decision reported in ashrafalli cassamalli v. mahomedalli rajaballi and ors., air .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2004(1)ALD99; 2003(6)ALT594
..... corresponding act in the erstwhile nizam state. he also submitted that except hyderabad endowments regulation, 1349 fasli, there was ..... published under section 5(2) of the 1954 act. the learned counsel also submitted that the first respondent-trust did not find place in this gazette (ex.16), therefore, it cannot be treated as a 'wakf registered under the 1954 act. the learned counsel further submitted that though there are musalman wakf validating acts, 1913, 1923 and 1930 in the british ruled india, there was no .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2010(1)ALT112
..... affected or altered merely because they would no longer be governed by the provisions of the wakf act, 1995 and would be governed by mohammedan law and enactments enacted in respect thereof, such as the mussalman wakf validating acts of 1913 and 1930, the religious endowments act, 1863 and the shariath application act, 1937. thus the high court of calcutta held that the legislature with deliberate intent kept ..... private wakfs out of the ambit of the said act and the administrative control of the authorities appointed or constituted under the .....
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