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Showing contexts for: working trustee in Commissioner Of Income Tax, Kanpur vs Kamla Town Trust on 16 November, 1995Matching Fragments
We will deal with the relevant recitals in the Trust Deed, in details, at an appropriate stage in latter part of this judgment. Suffice it to state at this juncture that one of the objects of the trust, as mentioned in paragraph 2(b) of the Trust Deed of 1941 was as under :
"To erect, establish, equip, furnish, fit, maintain and repair on the said two plots of land, and any land that may hereafter be acquired by the Trust.
(1) residential quarters, chawls or buildings for the workmen and staff and other employees of the Company or other allied concerns under the management or in which the Directors of the Company may for the time being be interested and for their respective families and dependents and for such other skilled and unskilled workmen craftsmen traders merchants technical or professional men whom the trustees may permit to reside or work in the said two plots with a view to supply their needs and requirements or to render them services or to cater to their wants comforts conveniences and amenities."
(b) To erect, establish, equip, furnish, fit maintain and repair on the said two plots of land any other land that may hereafter be acquired by the Trustees on behalf of the Trust.
(i) residential quarters, chawls or buildings for the workmen in the town of Kanpur and the surrounding areas and extensions and for their respective families and dependents and for such other skilled and unskilled workmen craftsmen traders merchants technical or professional men whom the Trustees may permit to reside or work in the said two plots proved that the benefit in this clause shall be granted only to those persons who on account of poverty are in need of help and really deserve help.
(ii) Public schools, pathshalas, colleges, libraries public halls, hostels or boarding houses.
(iii) Hospitals, dispensaries, museum places or recreation, instruction, swimming baths, lakes, parks, play-grounds, temples, mosques, churches, a market or markets and such other works and institutions of general public utility.
(iv) such other works, building and installations as the Trustees may in their discretion think fit to provide for the advancement of any other similar object of general public utility.
1. Workmen in general and in particular of the company are also a part and parcel of public and it cannot be said that they are not members of the general public residing in Kanpur.
2. We have to judge the correct connotation of the term 'workmen in general' in the light of economic and social conditions that prevailed in 1945 when the deed was rectified.
According to Shri Verma, construction of residential quarters, chawls or buildings for the workmen in general and in particular for the workmen, staff and other employees of the company or other allied concerns under the management of or in which the Directors of the company may for the time being be interested and for their respective families and dependents and for such other skilled and unskilled workmen craftsmen traders, merchants, technical or professional men whom the trustees may permit to reside or work in the said two plots with a view to supply their needs and requirements or to render them services or to cater to their wants, comforts, conveniences and amenities, as enjoined by clause 2(b)(i) of the Trust Deed as rectified in 1945 would indicate a well defined class out of general members of the public in Kanpur city. It is trite to note that workmen as a class would consist of poor and needy persons and it cannot be said that they would be representing an affluent class of society or public who would not be in need of a roof over their head for themselves as well as for their dependents. Consequently, implicit in the said provision is the object of charity for these poor and well defined class of needy persons constituting a part and parcel of the general public residing in Kanpur.