Skip to content


Judgment Search Results Home > Cases Phrase: hindu religious institutions and charitable endowments act 1997 section 10 qualifications for archakas Year: 1988

Aug 05 1988 (HC)

State of Andhra Pradesh Vs. Bhramaramba Mallikarjuna Swamy Devasthanam

Court : Andhra Pradesh

Decided on : Aug-05-1988

Reported in : [1989]73STC321(AP)

..... the devasthanam may be noticed. 5. admittedly, the assessee-devasthanam is governed by the andhra pradesh charitable and hindu religious institutions and endowments act (for short 'the endowments act'). section 2(22) defines 'religious institution', as a math, temple or specific endowment and includes a brindavan, samadhi or any other institution established or maintained for a religious purpose. section 2(26) defines 'temple', as a place by whatever designation known, used as a place of ..... of the endowments act. under section 50 of the endowments act, the budget is prepared for various purposes enumerated thereunder which are all admittedly of religious and charitable, in nature. section 67 of the endowments act provides for utilization of surplus funds for all or any of the following purposes : (i) propagation of the religious tenets of the institution or endowment; (ii) establishment and maintenance of schools for the training of archakas, adyapakas, and ..... to face storage and consequential problems leave alone the problem of hazard to the health of the pilgrims.' 10. before adverting to the case laws cited across the bar, the relevant statutory provisions under the andhra pradesh general sales tax act, be set out : section 2(1)(bbb) defines 'business' as : '(i) any trade, commerce or manufacture or any adventure or concern in .....

Tag this Judgment!

Jan 29 1988 (HC)

Sri Panduranganathaswami Devasthanam by Trustes and ors. Vs. the Deput ...

Court : Chennai

Decided on : Jan-29-1988

Reported in : (1988)2MLJ53

..... a defined community, the state would be within its powers in applying a provision like section 41 of the madras hindu religious and charitable endowments act, 1951, corresponding to section 49 of act xxii and thereby enabling the area committee, an external body, to nominate trustees to the management of such denominational religious institution, or for the administration of its properties.5. we might very briefly state that, ..... respondent/the deputy commissioner for hindu religious and charitable endowments, coimbatore, previously for salem and dharmapuri districts, had published a notice no. 2109 of 1978, dated 28.2.1978, inviting applications for the appointment of trustees to the petitioner temple. on behalf of the trustees the deponent objected to the notice in his letter to him dated 10.3.1978, enclosing a copy ..... and beyond the powers vested with him, the petition has necessarily to be allowed with costs and is hereby allowed with costs.10. with respect to the fee the provision of section 33 of the tamil nadu act 22 of 1959 was brought to the notice of this court. it is made clear that the respondent herein not to make ..... of the decree in the above suit. but the respondent/the deputy commissioner for hindu religious and charitable endowments, had still persisting in his proposal to appoint trustees and has again published a notice no. 18576/78, .....

Tag this Judgment!

May 03 1988 (HC)

Chinna Muthukrishna Reddiar Vs. the Authorised Officer, (Land Reforms) ...

Court : Chennai

Decided on : May-03-1988

Reported in : (1989)1MLJ154

..... mutt case : [1954]1scr1005 mukherjee, j. speaking for the bench, examined the question in detail, in the aspects of religious character while dealing with the vires of the madras hindu religious and charitable endowments act, 1951, which was sought to be made applicable to the institution known as shirur mutt constituted at udipi and reputed to have been founded by shri madhwacharya, the renowned exponent of ..... mri/13/cud, dated 16.2.1977 under section 9(2)(b) of the act, treated the above said trust as a public trust of charitable nature. an extent of 5.00 standard acres of land was allowed to be retained in the ceiling area of the trust. draft statement under section 10(1) of the act, proposing to declare an extent of 13.70 ..... ordinary acres, equivalent to 9.190 standard acres of land as surplus was published in the tamil nadu government gazette, dated 30.3.1977. appeal filed against that order was also dismissed. hence the petitioner herein filed the writ petition against the publication of notification under section 18 ..... memorandum of association, of the aurobindo society, the several applications made by the society claiming exemption under sections 35 and 80 of the income-tax act, the repeated utterings of sri aurobindo and the mother that the society and the auroville were not religious institutions and host of other documents, there is no room for doubt that neither the society nor auroville constitutes .....

Tag this Judgment!

Feb 08 1988 (TRI)

Molleti Ramaswamy Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Decided on : Feb-08-1988

Reported in : (1988)27ITD129(Hyd.)

..... of the. andhra pradesh government appeared on the scene during 1981 by invoking the provisions of the a.p. charitable and hindu religious institutions and endowments act 17 of 1981 (hereinafter referred to as the a.p. endowments act) by appointing an executive officer and directing him to take charge of records, accounts, movable and immovable properties from the executive authorities of the temple and report to the ..... the high court of a.p. directed 50 per cent of hundi collections to be retained by him and that the aasessee was also served with a notice under section 144 on 10-3-1983 by affixation three days later whereby the income-tax officer specifically notified the proposed assessment at rs. 1,60,000 which too was not responded back. sharply ..... assessing the income from hundi collections which the appellant refused to accept. subsequently, on two occasions notices under section 142(1) for filing the returns and completion of the assessment were issued which was followed by a summons under section 131 of the act on 10-3-1983 directing personal appearance of the assessee on 27-3-1986 all of which met the same ..... fate. the latter two notices and the summons were served by affixation. left in these circumstances, the income-tax officer exercising his judgment proceeded under section 144 of the act wherein he computed the net .....

Tag this Judgment!

Nov 01 1988 (HC)

The Commissioner of Hindu Religious and Charitable Endowments Departme ...

Court : Chennai

Decided on : Nov-01-1988

Reported in : (1989)1MLJ83

..... at rs. 180 per cent. on this agreement, an application was made to the appellant herein for sanction under section 34 of the tamil nadu hindu religious and charitable endowments act,1959 (hereinafter referred to as the act). the appellant directed the assistant commissioner, kancheepuram, to hold an enquiry and submit his report on the necessity for ..... be a determinative factor. that may be only an aid as to how far it will be beneficial to the institution. but yet whether it is necessary to sell the property by the religious institution, the commissioner will have to find out, as a fact. the learned judge relied on the report of the ..... the commissioner's discretion. therefore, in any event, the direction contained in paragraph 7, commanding the commissioner to issue sanction cannot be supported in law.10. mr. a.c. muthanna, learned counsel for the first respondent would urge that there is no point in driving his client from pillar to post. ..... assistant commissioner, urban land tax, saidapet. it was reported that the value of the property might be rs. 1,000 per cent. on 29-10-1980 the-commissioner called upon the first respondent to send a letter of acceptance to signify his consent to purchase the property at rs. 1,000 ..... and ultimately the stay was restricted only to rs. 5,000.5. a mortgage had been created over the property for a sum of rs. 10,000 in favour of one p.g. sekhar, son of pattabirama mudaliar. the second respondent entered into an agreement to sell the property with the .....

Tag this Judgment!

Sep 14 1988 (HC)

Government of Tamil Nadu, Represented by Its Commissioner and Secretar ...

Court : Chennai

Decided on : Sep-14-1988

Reported in : (1989)2MLJ141

..... bench of this court in krishnaraju chetty v. commr of h.r. & c.e. : (1977)2mlj188 which dealt with the scope of section 118 of tamil nadu hindu religious and charitable endowments act, which provides that all the powers and duties imposed by a scheme on any court or judge, shall be discharged by the commissioner or deputy ..... act is concerned. the legislative competence cannot be questioned because of the plenary power conferred upon it under arts.245 and 246 read with entries 10,13 and 28 in list iii to 7th schedule to the constitution. entry10 deals with trust and trustees. entry 13 deals with civil procedure code. entry 28 deals with charities and charitable institutions, charitable and religious endowments and religious institutions ..... . he submits that, when the impugned act deals with charities and trusts, these entries ..... and urban properties, worth nearly rs. 150 crores. the above mentioned benevolent persons have left behind last will and testament for performing many charitable activities and for proper maintenance of educational institutions orphanages, dispensaries, etc. there was a scramble for power among the trustees. some of the members relinquished their honorary posts. it .....

Tag this Judgment!

Aug 26 1988 (HC)

Ramesh Chand Agrawal Vs. State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Decided on : Aug-26-1988

Reported in : AIR1989MP152

..... 's case, air 1967 sc 781, madras hindu religious and charitable endowments act was not considered to be such a special law in rejecting the contention that the civil suit for rendition of accounts of the management of temple by the ex-trustees was barred. it was held that the particular provision, namely, section 3 of the said act, applied to matters for which provisions had been ..... article 51/a(a) of the constitution by which it is made the fundamental duty of all citizens to abide by the constitution and respect its ideals and institution. judiciary is indeed an important institution or organ of the state, ordained under the constitution. independence of judiciary is a highly valued constitutional ideal as it upholds the rules of law, one of ..... pending before respondent no. 2 were stayed. however, in the return, it is submitted by the said respondent that he had already passed the impugned order annexure p/18 at 10.45 a.m., on 6-6-1988, and that the stay order passed by this court at the main seat did not, therefore, affect his jurisdiction.16. because there exists ..... political intercourse and it was the 'primary duty of all the national courts to uphold the said freedom and invalidate all laws or administrative actions which interfere with it.'10. although the act is pre-constitution enactment, we do not doubt even for a single moment that its object and purports as also its provisions have to be construed in the constitutional .....

Tag this Judgment!

Jan 02 1988 (HC)

Dhronamrajti Satyanarayana Vs. N.T. Rama Rao and ors.

Court : Andhra Pradesh

Decided on : Jan-02-1988

Reported in : AIR1988AP62

..... by s. nos. 6/1 to 6/8 is in ,he occupation of victoria memorial house, which was endowed by the then nizam of hyderabad. and as the same was governed by, the a.p. charitable and hindu religious endowments act it could not he acquired. the allegation regarding the transfer of the two official-was denied as false and ..... now remains for the consideration of this court is whether a mandamus would go from this court to the central government for instituting a commission under section 3 of the commissions of enquiry act, 1952 or, on the facts disclosed and established in the case, the relief to be granted is to be moulded in ..... to consider the proposal to shift the fruit market to the outskirts of the city, the decision for construction of market complex in the ac.22- (x) of land in gaddianiaram was taken. the price of rs.3.5ocrores was negotiated and agreed to by the huda and the market committee and accordingly ..... with the file; the application for reduction of price was made at a time when congress government was in lower, the district collector recommended on february 10, 1983, to reduce the price of and to rs.15/-per square yard; the reduction of the compounding fee from rs.20,000/- to rs.1 ..... of law he quoted profusely from the decisions of the supreme court as also from some decisions of the english courts, which threw fight on the subject. 10. sri s. ramachandra rao, the learned counsel for the petitioner. wanted us to look at the problem from a realistic point of view without being .....

Tag this Judgment!

Nov 15 1988 (HC)

Y.R. Natarajan and ors. Vs. the Commissioner, Hindu Religious Endowmen ...

Court : Chennai

Decided on : Nov-15-1988

Reported in : (1989)2MLJ105

..... section 11 of the code of civil procedure dealing with the principle of res judicata will not be applicable to the present the suit because the said order already passed by the board of commissioner for hindu religious endowments is not an order passed in an earlier suit. the learned counsel does not bring to our notice any relevant provision in the hindu religious and charitable endowments act ..... ex.b3 will cannot be said to the hereditary trustees within the definition of 'hereditary trustees' provided in section 6(11) of the act. however the learned trial judge further held that in view of ex.b2 order of the hindu religious endowments board, 4.10.1935 declaring that the suit temple is an excepted temple the plaintiffs must be deemed to be hereditary ..... ex.b3, but he erred in further holding that the plaintiffs do not come within the definition of hereditary trustees under section 6(11) of the act. section 6(11) reads thus:6(11) 'hereditary trustee' means the trustee of a religious institution, the succession to whose office devolves by hereditary right or is regulated by usage or is specifically provided for by the ..... termed as the founder in respect of the suit temple.the learned judge is absolutely correct.8. the learned counsel next contends that the commissioner of hindu religious endowments by his order ex.b2, dated 4.10.1935 has already declared in an earlier proceeding that the suit temple is an excepted temple and that would show that the plaintiffs are hereditary trustees, .....

Tag this Judgment!

Mar 11 1988 (HC)

M.A. Namazie Endowment Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Mar-11-1988

Reported in : (1988)69CTR(Mad)117

..... of the income-tax act. the relevant portion of section 13 of the income-tax act reads as follows : '13. (1) nothing contained in section 11 or section 12 shall operate so as to exclude from the total income of the previous year of the person in receipt thereof - ...... (c) in the case of a trust for charitable or religious purposes or a charitable or religious institution, any income thereof ..... be given to the grantor's heirs. a property may be given to an individual subject to, or burdened with, a charge in favour of an idol or a religious institution or for charitable purposes. an owner of property may retain the property for himself but carve out a beneficial interest therefrom in favour of the public by way of easement or otherwise ..... , the privy council held that the test of 'general public utility' prescribed under the indian income-tax act was applicable not only to trusts in the english sense but also the properties held under trust 'or other legal obligation' including muslim wakfs and hindu endowments and that the admissibility of claiming exemption from income-tax should be determined-by the language of the ..... non-charitable objects of the trust were independent of each other and that there was no question of one being dominant and the other being subsidiary. 10. the above decision was followed by the supreme court in yogiraj charity trust v. cit : [1976]103itr777(sc) . the supreme court held that the case before them fell within the .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //