trusts being
charitable stamp duty at a lower rate was chargeable. The
House of Lords held that the trust was not charitable. It
was observed ... event a valid charitable purpose in law, and (iii)
some of the objects were not clearly charitable objects.
The Judicial Committee held that the income
selection to the trustees to choose between charitable and
non-charitable objects of the trust for spending the entire
income of the trust properties ... income of the trust wholly to a
non-charitable object to the exclusion of charitable
objects. It follows therefore that in view of the absolute
trust
and created a trust known as "Jayantilal Amratlal Charitable
Trust" to carry out the following various objects set out in
the Trust ... Trust Deed was registered with the Charity Commissioner
under the Bombay Public Trust Act, 1950 . The Department
accepted this trust as a valid charitable trust
Trust Fund upon trust to spend the
income thereof for any one or more of the
following religious or charitable objects in
such shares ... four
religious and charitable objects mentioned therein. Two of
the said objects were for religious and charitable purposes
within the taxable territories and the other
Tilkayat Shri Govindlalji Maharaj vs The State Of Rajasthan And Others on 21 January, 1963
properties, A including the business, were held under trust
and the object of the trust was to utilise 60 per cent of
the profits ... Schedule properties,
including the business, were held under trust and the object
of the trust was to utilize 60 per cent of the profits
thereof to be held upon Trust for
the objects and purposes mentioned in the deed. The objects
of the Trust were manifold ... Company to make donations towards any charitable or'
benevolent object or for any public, general or useful
object, that the amount
comprised-trusts for the
relief of poverty; trusts for the advancement of education;
trusts for the advancement of religion; and trusts for other
purposes beneficial ... rendered nugatory by leaving room for inclusion in
"charitable purposes", objects which by no means could be
charity in the generally accepted legal
Shah Saheb Roza Committee are held under trust or other legal obligation for public, religious or charitable object ?
2. Whether the income from the wakf ... income derived from property held under trust or other legal obligation wholly for religious or charitable purposes, and in the case of property so held
public trust" is defined in s. 2(13) as
meaning an, express or constructive trust for either a
public, religious or charitable purpose ... trust for either a religious or charitable purpose or for
both by the express words of the definition is a public
trust. We are unable
