MANIK VINAYAK PATHARE DEAD Vs. PANDURANG GANPAT THAKAR

JUDGEMENT

(1.) The only question which arises in these appeals is whether subs. (1)(b) of S. 88B is unconstitutional and void as offending Art. 26 of the Constitution. The constitutional validity of sub-s. (1)(b) of S. 88B is assailed on the ground that by reason of condition (i) in the proviso to this sub-section, Ss. 32 to 32 R, Bombay Tenancy and Agricultural Lands Act, 1948, (hereinafter referred to as the 'Tenancy Act') are made applicable to lands which are the properties of a Trust for an institution for public religious worship, if such trust is not registered or deemed to be registered under the Bombay Public Trust Act, 1950, and the applicability of Ss. 32 to 32R, Tenancy Act, to such lands contravenes the right of the institution to own and acquire moveable and immovable property under Art. 26 of the Constitution. The High Court negatived this challenge urged on behalf of the petitioners. We are also of the view that this challenge must fail. It is not necessary to go into any detailed reasons for the purpose of holding that sub-s. (1)(b) of S. 88B does not offend Art. 26 of the Constitution on account of Condition (i) in the proviso to that sub-section. This condition provides that in order that the lands belonging to a trust for an institution for public religious worship should be entitled to exemption from the operation of Ss. 32 to 32R of the Tenancy Act, the trust must be registered or deemed to be registered under the Bombay Public Trust Act, 1950. This condition does not in any way militate against the exception which is made in the main part of sub-s. (1)(b) of S..88B in favour of lands belonging to a trust for an institution for public religious worship. It merely introduces a requirement that the trust must be registered or deemed to be registered under the Bombay Public Trust Act, 1950, and this requirement is introduced in order to ensure that the trust is really and truly a trust which falls within the language of sub-s. (1)(b) of S. 88B, namely, that it is genuinely a trust for an institution for public religious worship. If the Trust is registered or deemed to be registered under the Bombay Public Trust Act, 1950, that would afford incontrovertible proof of the fact that it is a trust for a charitable or religious purpose. This condition does not, therefore, in any way detract from the exemption granted under sub-s. (1)(b) of S. 88B.

(2.) So also, condition (ii) introduced in the proviso does not detract from the exemption, since all that it requires is that the entire income of the lands belonging to a trust for an institution for public religious worship must be appropriate for the purposes of such trust. If lands belonging to a trust for an institution for public religious worship are to be eligible for exemption under sub-s. (1)(b) of S. 88B, it would be quite legitimate for the legislature to insist that the entire income of such lands must be appropriated for the purposes of such trust. That would ensure that the trust is a genuine trust for public religious worship and is not merely a facade for carrying out some other purpose.

(3.) We are, therefore, of the view that sub-s. (1)(b) of S. 88B does not offend against Art. 26 of the Constitution by reason of the introduction of conditions (i) and (ii) in the proviso to that sub-section. These appeals must fail on this short ground. They are accordingly dismissed but without any order as to costs.