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Saraswathi Ammal And Another vs Rajagopal Ammal on 20 October, 1953

The dominant object of the dedication was thus the Akhara and the Asthan of God Shiva and Mahavir, spoken of in the will of Rahas Kaur, was only an adjunct to the Akhara. There is evidence, no doubt, to show that pooja and Shringar of the two idols were performed. But that apparently was because the idols once installed could not be left unworshippe On these facts we are inclined to take the view that the dominant object of the dedication was the Akhara and the said idols and the tasweer were installed only to attract persons of both the communities to the Akhara and to provide for them the facility for invoking the divine benediction before they participated in wresting. As laid down in Saraswathi Ammal's case(1), it is on this foot in that the validity or otherwise of the trust has to be considered. It must be made clear at very outset that although the will of Rahas Kaur provided that persons who are to manage the trust were to be in the first instance her son, Mangli Prasad, and later (1) [1954] S.C.R. 277.
Supreme Court of India Cites 6 - Cited by 33 - B Jagannadhadas - Full Document

Menakuru Dasaratharami Reddi vs Duddukuru Subba Rao on 10 May, 1957

on those appointed by him from amongst the issues of Mani Ram, the trust was obviously not a private but a public trust in the sense that it was for the benefit of those, who are devoted to the sport of wrestling irrespective of whether they are Hindus or Muslims. But the contention was that in spite of the trust being a public trust, it was not one recognised by Hindu law as being a religious and / or a charitable one. As stated earlier, the fact that the Akhara idols installed in it makes no difference as the dedication was the Akhara and not the or the tasweer of Hazrat Ali. A dedication of property for a religious or a charitable purpose can according Hindu law, be validly made orally and no to create an endowment except where it is (cf. Menakuru Dasaratharami Reddi v. Duddukuru Subba Rao(1). It can be made by a gift inter vivo or by a bequest or by a ceremonial or relinquishment. An appropriation of property for specific religious or charitable purposes is all that is necessary for a valid dedication.
Supreme Court of India Cites 3 - Cited by 56 - P B Gajendragadkar - Full Document

The Trustees Of Tribune Press vs The Commissioner Of Income-Tax on 13 June, 1939

Coming to the cases in India, the decisions in the Trustees of the Tribune Press v. Commissioner of Income-tax(5), All India Spinners Association v. Commissioner of Income-tax(6) and the Cricket Association, Bengal v. Commissioner of Income-tax, Calcutta(1) were all cases under s. 4(3) (i) of the Income-tax Act, 1922 and therefore would have no relevance to the present case arising, under the Hindu Law. The decisions above referred to thus lay down a distinction between cases where the object of the dedication was the promotion of games as part of the education of those who participate in them and cases where the object was promotion of games simplicitor, the former only having been upheld on the ground that such promotion or encouragement is part of the educational training and the latter not having been upheld. In the case of Cricket Association, Bengal(7), though arrangements of cricket tournaments of both domestic and foreign teams were said to promote and foster love for a healthy game, s. 4(3) (i) was held not to be applicable. (1) [1932] (1) Ch. 133. (2) [18951 Ch. 649.
Bombay High Court Cites 12 - Cited by 38 - Full Document

All India Spinners Assn. vs Commissioner Of Income-Tax on 27 June, 1944

Coming to the cases in India, the decisions in the Trustees of the Tribune Press v. Commissioner of Income-tax(5), All India Spinners Association v. Commissioner of Income-tax(6) and the Cricket Association, Bengal v. Commissioner of Income-tax, Calcutta(1) were all cases under s. 4(3) (i) of the Income-tax Act, 1922 and therefore would have no relevance to the present case arising, under the Hindu Law. The decisions above referred to thus lay down a distinction between cases where the object of the dedication was the promotion of games as part of the education of those who participate in them and cases where the object was promotion of games simplicitor, the former only having been upheld on the ground that such promotion or encouragement is part of the educational training and the latter not having been upheld. In the case of Cricket Association, Bengal(7), though arrangements of cricket tournaments of both domestic and foreign teams were said to promote and foster love for a healthy game, s. 4(3) (i) was held not to be applicable. (1) [1932] (1) Ch. 133. (2) [18951 Ch. 649.
Bombay High Court Cites 5 - Cited by 76 - Full Document

Cricket Association Of Bengal vs Commissioner Of Income-Tax on 19 September, 1958

Coming to the cases in India, the decisions in the Trustees of the Tribune Press v. Commissioner of Income-tax(5), All India Spinners Association v. Commissioner of Income-tax(6) and the Cricket Association, Bengal v. Commissioner of Income-tax, Calcutta(1) were all cases under s. 4(3) (i) of the Income-tax Act, 1922 and therefore would have no relevance to the present case arising, under the Hindu Law. The decisions above referred to thus lay down a distinction between cases where the object of the dedication was the promotion of games as part of the education of those who participate in them and cases where the object was promotion of games simplicitor, the former only having been upheld on the ground that such promotion or encouragement is part of the educational training and the latter not having been upheld. In the case of Cricket Association, Bengal(7), though arrangements of cricket tournaments of both domestic and foreign teams were said to promote and foster love for a healthy game, s. 4(3) (i) was held not to be applicable. (1) [1932] (1) Ch. 133. (2) [18951 Ch. 649.
Calcutta High Court Cites 5 - Cited by 21 - Full Document
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