Court : Kolkata
Reported in : AIR1924Cal1016
..... it is alleged that during her time the wakf estate has practically disappeared, the properties included in the estate have been treated as secular properties not dedicated for charitable purposes, and have actually been partitioned. ..... the performance of religious, charitable and educational acts enjoined by the wakfnama has ceased, the mosque has fallen into decay and the madrassa and fakirkhana no longer exist. ..... this is an appeal against a decree for the removal of a mutwali in a suit instituted under section 92, c.p.c. ..... there is some force in this contention; but it is plain that on account of her age she is no longer able to conduct the management of the wakf properties. ..... the wakf was created on the 10th june, 1898, by sawy ali and joygunnessa bibi. ..... the fact is that the management has in effect vested in the relations of the appellant who are not particularly anxious to maintain the wakf. .....
Tag this Judgment!Court : Kolkata
Reported in : [1966]59ITR230(Cal)
..... assets, wherever located, belonging to the assessee on the valuation date, including assets required to be included in his net wealth as on that date under the act, is in excess of the aggregate value of all the debts owed by the assessee on the valuation date other than, -(i) debts which under section 6 are not to be taken into account; and(ii) debts which are secured on, or which have been incurred in relation to, any asset in respect of which ..... anklesaria.the further contention that even if the right of the assessee in this case was an asset within the meaning of section 2(e) of the act, it could not be taken into account in computing net wealth as defined in section 2(m) because the property out of which the right to receive the income arose did not belong to the assessee, is ..... - the question referred to this court under section 27 of the wealth-tax act is :'whether on the facts and the circumstances stated the right of the assessee to receive a specified share of the net income from the wakf estate is an asset the capitalised value of which is assessable to ..... the ownership of the wakf properties which can be made taxable for the purpose of the wealth-tax act; it is only the right of the assessee to receive some benefit out of the income of the property which is exigible.i find myself unable to accept the contention of the assessee that because his right in this case cannot be transferred or sold for a consideration no value can be given to it under section 7(1) of the act. .....
Tag this Judgment!Court : Kolkata
Reported in : 159Ind.Cas.1116
..... 900, where the earlier suit for damages for non-removal of certain offensive matter from the defendants' lands had been dismissed on two grounds namely (1) for non-service of notice under section 383, bengal municipal act, and (2) on the finding that defendant was under no liability to remove the offensive matter and the second finding was urged as res judicata in a later suit for damages between the ..... the pleadings therein there cannot be any doubt that the issue as to whether the aforesaid lease granted by kader bux was binding on the wakf, and so on the succeeding matwalis, was a direct and substantial issue in the case; but the question is whether it was finally decided ..... the plaintiffs alleged therein that the lease granted by kader bux to the defendant was not binding on the wakf, being in excess of the powers of a mutawalli and that the defendant was a trespasser on the land after ..... a second suit was brought to enhance rent under section 30, bengal tenancy act also and the question was whether the first of the aforesaid finding in the earlier ..... suit was first brought to enhance rent under section 30(a), bengal tenancy act of an occupancy tenancy containing undivided shares in ..... have now sued for enhancement of rent under section 30(b), bengal tenancy act, on the footing that the defendant is ..... of a wakf created by one kader bux in aswin 1316, have sued the defendant for arrears of rent and also for enhancement of rent under the provisions of section 30(b), bengal tenancy act. .....
Tag this Judgment!Court : Kolkata
Reported in : [1986]160ITR3(Cal)
..... it was contended before the income-tax officer on behalf of the assessee that 50% of the net income of the trust was exempt from income-tax under section 11 of the income-tax act, 1961, as the assessee was a public charitable trust and its objects were charitable. ..... it was held that the income of the wakf was exempt from taxation under section 4(3)(i) of the income-tax act, 1922. ..... on the application of the assessee under section 256(1) of the income-tax act, 1961, the following question has been referred to this court as a question of law arising out of the order of the tribunal, a common question in all the said assessment years :'whether, on the facts and in the circumstances of ..... the decision of the appellate assistant commissioner in the case of the assessee for the assessment year 1972-73 and also the order of the commissioner of income-tax passed in the said assessment year 1972-73,under section 264, held that the assesses was not entitled to claim exemption under section 11 of the income-tax act.3. ..... following the decision of the supreme court in trustees of the charity fund : [1959]36itr513(sc) , it was held that the trust was a public charitable one and exempt from wealth-tax under section 5(1)(i) of the wealth-tax act, 1957. ..... and on a correct interpretation of the deed of trust, the appellate tribunal was right it law in holding that the income derived from the property held under the trust was not exempt from tax under section 11 of the income-tax act, 1961 ?'7. .....
Tag this Judgment!Court : Kolkata
Reported in : (1910)ILR37Cal179
..... even from rent paid by the mutawaili who may take a lease for the purpose is manifest from the following passage translated from an authoritative work on the law of waqf (adda and ghaloungui-droit musulman, le wakf, alexandria 1893, page 275):section 561. ..... the lease agreed upon by the nazir in order to pay off the debt owed by a waqf is valid (one after the other).section 562. ..... previous permission of the cadi is not a condition precedent, and sir roland wilson appears to favour this view when he suggests that the transaction may be retrospectively confirmed by the court (anglo-mahomedan law, 3rd edition, section 337). ..... the receiver will act under the directions of the subordinate judge, who will determine what portion of the income of the property placed in his charge should, with due regard to the legitimate needs of the waqf, be periodically applied towards ..... in section 250 the learned author makes the following remarks: 'the nazir (the mutawalli) not having the power of mortgaging either the property or the income of the waqf cannot contract ..... in section 152 he observes as follows: 'from the fact that the immovable property cannot be alienated when the question is concerned with the waqf of the immovable property, it results that it is susceptible neither of hypothecation nor of ..... in 1894, one of the co-sharers in the property commenced proceedings under that act. ..... the properties included in the deed of waqf were zemindaries liable to be partitioned under the estates partition act. .....
Tag this Judgment!Court : Kolkata
Reported in : 3Ind.Cas.353
..... previous permission of the cadi is not a condition precedent; and sir roland wilson appears to favour this view, when he suggests that the transaction may be retrospectively confirmed by the court (anglo-mohamedan law 3rd edition section 337). ..... 275): 'section 561. ..... the receiver will act under the directions of the subordinate judge who will determine what portion of the income of the property placed in his charge should, with due regard to the legitimate needs of the waqf, be periodically applied towards ..... section 562-'where the nazir himself takes the lease he can be exempted from the payment of the rents and can also set them off against the money owing to him.6. ..... ' in section 250, the learned author makes the following remarks: the nazir (the muta-walli) not having the power of mortgaging either the property or the income of the waqf, cannot contract loans. ..... in section 152, he observes as follows: from the fact that the immovable property cannot be alienated when the question is concerned with the waqf of the immovable property, it results that it is susceptible neither of hypothecation nor of attachment. ..... in 189-4, one of 'the co-sharers in the property commenced proceedings under that act. ..... the properties included in the deed of waqf were zamindaris liable to be partitioned under the estates' partition act. .....
Tag this Judgment!Court : Kolkata
Reported in : 168Ind.Cas.260
..... the eligibility of a person to claim to be appointed a mutawalli in respect of the wakf in accordance with the terms of this tauliatnama depends upon the meaning that he is to be given to the expression 'legal heirs' as contained in this clause of the tauliatnamah. mr. r.c. ..... the suit out of which they have arisen was one instituted by six persons as plaintiffs under the provisions of section 92 of the code of civil procedure with the sanction of the collector of the district as provided for in section 93 of the said code. ..... the public suits validation act of 1932: having been passed, the plaintiffs applied to mr. s.n. ..... 1 ever acted as mutawalli, but the decision on this point really depends on the construction of the tauliatnamah. ..... the wakf in connection with which this suit-was instituted was created by-one jitan bibi in 1893. ..... mukerji, acting c.j.1. .....
Tag this Judgment!Court : Kolkata
Reported in : 90Ind.Cas.218
..... to some, a subjective apprehension on the part of the patient himself is hardly of any importance because though the reason or motive underlying the law is that illness weakens a man's physical and mental powers and he is, therefore, likely to act under such circumstances to the detriment of his spiritual interest by disappointing his heirs in their just expectations, according to the principles of muhammadan jurisprudence that has not to be proved as a fact in each particular case, but the law ..... i, book of divorce, page 640: 'our learned doctors have explained the duration of sickness to be of one year, so that if the same sickness lasts for one year the acts of the sick person after one year would have the same effect as if he had done then in a state of health. ..... they went on to observe: 'the muhammadan law, as it would seem, in order to guard against acts done by a person afflicted with a disease which may disturb his calm judgment, has provided that the person afflicted with the disease shall be deemed incompetent to pronounce a divorce, or make a gift of his property until ..... 32, durga road comprising an area of 1 bigha 13 cottas 7 chattaks 25 square feet, has been acquired under the land; acquisition act. .....
Tag this Judgment!Court : Kolkata
Reported in : [1963]48ITR276(Cal)
..... accept the contention to the effect that the assessee received the amount in trust for himself and his wife and children and it was open to the department to proceed under the first proviso to section 41(1) of the income-tax act and recover tax on a separate assessment made on the assessee as a trustee in respect of the said sum at the maximum rate, because the individual shares of the beneficiaries on whose behalf the money was receivable ..... 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, receiver or manager or trustee or trustees, in the ..... , profits, or gains chargeable under this act which the courts of wards, the administrator-general, the official trustee or any receiver or manager (including any person whatever his designation, who in fact manages property on behalf of another) appointed by or under any order of a court, 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 .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1947Cal106
..... now to consider the allied, question : has the arbitration been brought into existence, which was admittedly subsisting, on 8th august and on 3rd september section 23(2), arbitration act, 1940, provides as follows:where a matter is referred to arbitration, the court shall not, save in the manner and to the extent provided in this act, deal with such matter in the suit.the matters covered by the two orders of reference to which i have referred having been referred to ..... that there had been, in fact, an agreement by the parties to submit all the matters covered by those orders at pages 68 and 71 to the individual learned judge to decide them as a judge but acting under a procedure other than according to the ordinary rules of law and procedure and acting in his discretion and in such manner as he thought fit, taking such evidence, if any, or not as he thought fit, in a capacity which has been throughout the argument, for brevity ..... 4 of 1940 should not be allowed, as the amount claimed exceeded the income of the wakf estate, and the parties had agreed that that suit should be dismissed. ..... 4 of 1940 against a number of relations as mutwallis of a wakf, created by the testator, claiming rs. ..... 19,093, money alleged to have been lent to the wakf by the testator. ..... . 4 of 1940 by the same two persons as executor and executrix of the estate against solaman cassim ariff and yusuf cassim ariff as mutwallis of a wakf for rs ..... . 19,093 on a claim for monies lent and advanced to the wakf .....
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