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Search Results Judgments > Act:indian trusts act

Dec 10 2009

Shyamabai Wd/o Surajkaran Joshi and Ors. Vs. Madan Mohan Mandir Sansth ...

  • Decided on : 10-Dec-2009

Court : Mumbai

Reported in : 2010(1)BomCR294

... Indian Public Trusts Act and since the language of the preamble and provisions of Indian Public Trust Act being straightforward and unambiguous and is capable of conveying the intention of Legislature, concluded that the provisions of Indian Trusts Act are applicable only to private Trusts and not the public Trusts. The preamble of the Indian Trusts Act clearly shows that the Indian Trusts Act ... Trusts Act and since the language of the preamble and provisions of Indian Public Trust Act being straightforward and unambiguous and is capable of conveying the intention of Legislature, concluded that the provisions of Indian Trusts Act are applicable only to private Trusts and not the public Trusts. The preamble of the Indian Trusts Act clearly shows that the Indian Trusts Act was enacted by the Parliament to define and amend the law relating to private Trusts ... Indian Public Trust Act being straightforward and unambiguous and is capable of conveying the intention of Legislature, concluded that the provisions of Indian Trusts Act are applicable only to private Trusts and not the public Trusts. The preamble of the Indian Trusts Act clearly shows that the Indian Trusts Act was enacted by the Parliament to define and amend the law relating to private Trusts and Trustees and the provisions of this Act ...

Apr 24 1992

M. Govindarajan and Ors. Vs. The Indian Overseas Bank, Pondicherry by ...

  • Decided on : 24-Apr-1992

Court : Chennai

Reported in : (1993)1MLJ189

... Act, Section 82 of the Indian Trusts Act, 1882 has been repealed. Likewise, even as regards Section 94 of the Indian Trusts Act, 1882, in view of Section 4 of the Act, that section has been rendered unnecessary and that accounts for the repeal of Section 94 of the Indian Trusts Act, 1882. In other words, the repeal of Sections 82 and 94 of the Indian Trusts Act ... Indian Trusts Act, 1882, had become unnecessary. Thus, by the combined operation of Sections 2(a) and 4 of the Act, Section 82 of the Indian Trusts Act, 1882 has been rendered wholly unnecessary and that is the reason why, under Section 7(1) of the Act, Section 82 of the Indian Trusts Act, 1882 has been repealed. Likewise, even as regards Section 94 of the Indian Trusts Act ... Indian Trusts Act, 1882 has been rendered wholly unnecessary and that is the reason why, under Section 7(1) of the Act, Section 82 of the Indian Trusts Act, 1882 has been repealed. Likewise, even as regards Section 94 of the Indian Trusts Act, 1882, in view of Section 4 of the Act, that section has been rendered unnecessary and that accounts for the repeal of Section 94 of the Indian Trusts Act ...

Sep 12 2012

Gangula Narasimha and Others Vs. Government of Andhra Pradesh Rep. by ...

  • Decided on : 12-Sep-2012

Court : Andhra Pradesh

... Act have application to GGT. Whether the provisions of the Indian Trusts Act, 1882 have application to GGT: 46. As regards the applicability of the Indian Trusts Act, 1882 (Act 2 of 1882) (for short the Trusts Act), we may notice the preamble of the Act which reads thus: An Act to define and amend the law relating to Private Trusts ... Indian Trusts Act, 1882 have application to GGT: 46. As regards the applicability of the Indian Trusts Act, 1882 (Act 2 of 1882) (for short the Trusts Act), we may notice the preamble of the Act which reads thus: An Act to define and amend the law relating to Private Trusts and Trustees. Whereas it is expedient to define and amend the law relating to private Trusts ... Indian Trusts Act, 1882 (Act 2 of 1882) (for short the Trusts Act), we may notice the preamble of the Act which reads thus: An Act to define and amend the law relating to Private Trusts and Trustees. Whereas it is expedient to define and amend the law relating to private Trusts and Trustees, it is hereby enacted as follows: Therefore, from the preamble of the Indian Trusts Act ...

Sep 12 2012

Gangula Narasimha and others Vs. Government of Andhra Pradesh Rep. by ...

  • Decided on : 12-Sep-2012

Court : Andhra Pradesh

... Act have application to GGT. Whether the provisions of the Indian Trusts Act, 1882 have application to GGT:46. As regards the applicability of the Indian Trusts Act, 1882 (Act 2 of 1882) (for short 'the Trusts Act'), we may notice the preamble of the Act which reads thus: "An Act to define and amend the law relating to Private Trusts ... Indian Trusts Act, 1882 have application to GGT:46. As regards the applicability of the Indian Trusts Act, 1882 (Act 2 of 1882) (for short 'the Trusts Act'), we may notice the preamble of the Act which reads thus: "An Act to define and amend the law relating to Private Trusts and Trustees. Whereas it is expedient to define and amend the law relating to private Trusts ... Indian Trusts Act, 1882 (Act 2 of 1882) (for short 'the Trusts Act'), we may notice the preamble of the Act which reads thus: "An Act to define and amend the law relating to Private Trusts and Trustees. Whereas it is expedient to define and amend the law relating to private Trusts and Trustees, it is hereby enacted as follows:" Therefore, from the preamble of the Indian Trusts Act ...

Nov 18 1988

Commissioner of Income-tax/Wealth-tax Vs. Indumathi R. Kirloskar

  • Decided on : 18-Nov-1988

Court : Karnataka

Reported in : ILR1990KAR893; 1988(3)KarLJ377

... Act to the Indian Trusts Act is fundamentally wrong and is devoid of merit. The expression 'transfer' is not defined under the Indian Trusts Act. Transfer of property is governed by the provisions of the transfer of Property Act, Even in respect of a trust, if there is any transfer of property, the expression used in the Transfer of Property Act can be looked at because the Indian Trusts Act ... 58 of the Indian Trusts Act was not attracted to the present case. Thus, neither sections 56 and 58 of the Indian Trusts Act, nor the clauses in the trust deed, act as a bar to the assessee's surrendering or relinquishing her rights under the trust deed in favour of her husband. 16. It is next contended that section 9 of the Indian Trusts Act provides ... Indian Trusts Act leads one to the conclusion that while the Act is exhaustive in respect of matters provided for in it, it is not exhaustive in respect of all matters relating to private trusts. In cases where the provisions of the Indian Trusts Act do not cover a situation, then, general principles of law could be invoked. Therefore, the expression 'transfer' used in the Indian Trusts Act ... is not defined under the Indian Trusts Act. Transfer of property is governed by the provisions of the transfer of Property Act, Even in respect of a trust, if there is any transfer of property, the expression used in the Transfer of Property Act can be looked at because the Indian Trusts Act is not a code and the preamble to the Act provides that 'Whereas ...

Nov 18 1988

COMMISSIONER OF INCOME-TAX/WEALTH-TAX Vs. SMT. INDUMATHI R. KIRLOSKAR. ...

  • Decided on : 18-Nov-1988

Court : Karnataka

Reported in : (1989)79CTR(Kar)121; [1989]176ITR422(KAR); [1989]176ITR422(Karn)

... Act to the Indian Trusts Act is fundamentally wrong and is devoid of merit. The expression 'transfer' is not defined under the Indian Trusts Act. Transfer of property is governed by the provisions of the transfer of Property Act, Even in respect of a trust, if there is any transfer of property, the expression used in the Transfer of Property Act can be looked at because the Indian Trusts Act ... Indian Trusts Act, nor the clauses in the trust deed, act as a bar to the assessees surrendering or relinquishing her rights under the trust deed in favour of her husband.It is next contended that section 9 of the Indian Trusts Act provides that a disclaimer or renunciation may be made only by the proposed beneficiary before the acceptance of the trust. A reading of section 9 of the Indian Trusts Act ... Indian Trusts Act was not attracted to the present case. Thus, neither sections 56 and 58 of the Indian Trusts Act, nor the clauses in the trust deed, act as a bar to the assessees surrendering or relinquishing her rights under the trust deed in favour of her husband.It is next contended that section 9 of the Indian Trusts Act ...

Mar 19 1983

Princess Usha Trust Vs. Commissioner of Income-tax

  • Decided on : 19-Mar-1983

Court : Madhya Pradesh

Reported in : (1983)35CTR(MP)31; [1983]144ITR808(MP)

... Indian Trusts Act. Section 8 of the Indian Trusts Act, which provides that the subject-matter of a trust must not be, merely beneficial interest under a subsisting trust, is attracted only when the trust, which is created, is a private trust. That proviso is not attracted in the case of an educational trust as the provisions of the Indian Trusts Act are not applicable to an educational trust ... trust property to the educational trust on December 18, 1973. Such transfer, as we have observed, is not hit by the proviso to Section 58 of the Indian Trusts Act. Section 8 of the Indian Trusts Act, which provides that the subject-matter of a trust must not be, merely beneficial interest under a subsisting trust, is attracted only when the trust, which is created, is a private trust ... counsel for the assessee, contended that the provisions of Section 8 of the Indian Trusts Act were not attracted as the Indian Trusts Act was not applicable to an educational trust and that the proviso to Section 58 of the Indian Trusts Act was also not attracted as property was not transferred in the instant ... trust after obtaining permission of the court for that transfer, 'under Section 8 of the Hindu Minority & Guardianship Act, 1956. It was urged that in these circumstances, the assessee-trust was extinguished by virtue of the provisions of Section 77 of the Indian Trusts Act. It was contended in the alternative that there was also revocation of the assessee trust under Section 78 of the Indian Trusts Act ...

Nov 25 1936

Shivramdas Vs. B.V. Nerurkar

  • Decided on : 25-Nov-1936

Court : Mumbai

Reported in : (1937)39BOMLR633

... the Act. It is true that many of the provisions of the Indian Trusts Act reproduce the general law of trusts as administered in Equity Courts in England, but that does not mean that we should say that the Indian Trusts Act applies by analogy to religious or charitable endowments when the Act provides that it does not. Section 50 of the Indian Trusts Act, ... Indian Trusts Act reproduce the general law of trusts as administered in Equity Courts in England, but that does not mean that we should say that the Indian Trusts Act applies by analogy to religious or charitable endowments when the Act provides that it does not. Section 50 of the Indian Trusts Act, which I have above referred to, reproduces in substance a principle of the English law of trusts ... trusts as administered in Equity Courts in England, but that does not mean that we should say that the Indian Trusts Act applies by analogy to religious or charitable endowments when the Act provides that it does not. Section 50 of the Indian Trusts Act, which I have above referred to, reproduces in substance a principle of the English law of trusts. That section is applicable to express private trusts ... Indian Trusts Act should act as a guide by analogy in matters relating to public trusts, but I do not think that either of the two cases he relies on has laid down anything so broad as that. In my opinion, it is not correct to say that the provisions of the Indian Trusts Act should guide us by way of analogy in the matter of public trusts ...

Jul 17 1991

The Deputy Commissioner, H.R. and C.E. Department Vs. S. Rama Iyengar ...

  • Decided on : 17-Jul-1991

Court : Chennai

Reported in : (1992)1MLJ47

... trust is a religious trust and it is exempted from the provisions of the Indian Trusts Act. Even if it is a private religious trust, it will be outside the scope of the Indian Trusts Act. Hence, Section34 of the Indian Trusts Act cannot be invoked by the respondents herein.14. Learned Counsel for the respondents contends that there was no final adjudication on the character of the trust ... the petition under Section34 of the Indian Trusts Act was not maintainable. According to the petitioner, it is a religious trust and as such excluded from the purview of the Indian Trusts Act, 1882.2. Section 1 of the Indian Trusts Act expressly excludes the applicability of the Act to public or private religious or charitable endowments.3. The trust was created by one K. Srinivasan ... Nadu Hindu Religious and Charitable Endowments Act and sought for a decision on the relevant question. They did not do so, But, on the other hand, they assumed that the trust will be one governed by the Indian Trusts Act and approached the District Court, Trichy under Section 34 of the Indian Trusts Act without even impleading the Commissioner, Hindu ... Act. According to the District Court, persons belonging to other religious are also beneficiaries under the trust and therefore, the trust cannot be said to be a Hindu Religious Trust. In that view, the learned District Judge has overruled the contentions raised by the petitioner herein and directed the sale of the properties under Section34 of the Indian Trusts Act ...

Sep 22 2003

Shanmughan Vs. Vishnu Bharatheeyan

  • Decided on : 22-Sep-2003

Court : Kerala

Reported in : AIR2004Ker143; 2003(3)KLT901

... Indian Trusts Act. Charity in its legal sense comprises four principal divisions; trusts for relief or poverty; trusts for the advancement of education, trusts for the advancement of religion and trusts for other purposes beneficial to the community. The element of trust is embedded in the word 'charity' and various enactments like the Charitable Endowment Act, 1890, the Charitable and Religious Trust Act, 1920, the Religious Endowment Act ... trust and hence a private religious trust and the properties endowed are dedicated to Private Religious Trust. Since the trust created by Ext.A1 is private religious trust it falls outside the purview of the Indian Trusts Act.9. The court below had directed a copy of the judgment be given to the Advocate General for consideration whether the trust constituted under Ext.A1 is a public religious trust ... under Section 49 of the Indian Trusts Act.'The object of the Indian Trusts Act is to define and amend the law relating to trusts and trustees. Reason for exempting various types of trusts mentioned in the saving clause is the fundamental difference between juridical conceptions on which English Law relating to trusts is based and ... trusts strictly so called or not. I uphold this objection raised by the first defendant and hold that the suit is not maintainable under Section 49 of the Indian Trusts Act.'The object of the Indian Trusts Act is to define and amend the law relating to trusts and trustees. Reason for exempting various types of trusts ...

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