RAIZURREHMAN KHAN Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) In these two appeals, the appellant is common and so is the judgment under appeal, hence, disposal by a common judgment. Herein, we are required to give an interpretation to clause (/) of Ss. (1 of Section 6 of the U. P. Imposition of Ceiling on Land Holdings Act, 1960 (1 of 1961 (the Act) which reads as follows:

(2.) The original appellant tenure-holder, now dead and represented by his natural grandson, who is also the Mutawalli, was the wakif or creator of a Waqf Alal Aulad created at a period prior to the 1st day of May, 1959 whereby he had devised income of the properties created by waqf to be spent on the welfare of his defined family members, branches of which he earmarked as also towards other charitable purposes such as spread of education. The tenure-holder claimed exemption under the above-quoted provision on the ground that the case squarely fell within the earlier part of clause (f) of Ss. (1 of Section 6 since it encompassed a charitable purpose of public nature when providing for need of education etc. The ceiling authorities below answered this question in a workable way of a sort in dividing the wakf's income in a ratio expendible on charitable and family purposes, and gave relief covering charitable purposes. This approach of the authorities was demolished by the High court in the two writ petitions preferred by the affected parties; the ultimate decision being that the wakf fell within the purview of the latter part of the aforequoted provision and since it involved land income of which was partially meant for the settlor and the members of his family, the tenure-holder could in no event claim exemption under the aforequoted provision. The aim here is to apply the said provision, if possible, to the Waqf Alal Aulad which is partly meant for the benefit of settlor and his family and partly for other religious and/or charitable purposes.

(3.) It is plain from the reading of the provision that it is not meant to apply solely to waqfs. It is not meant exclusively for the benefit of the Muslim community. Patently, it is a provision which applies to all and is meant to cover public, religious or charitable trusts, endowments or institutions inclusive of waqf and no room has been made towards importing the specific attributes of a particular kind of institution with a particular character. What is clearly meant is that if the holder has in his possession an institution which holds land and that institution happens to be public, religious or charitable in character, it would get exemption from being part of the tenure-holder's holding, but if it is partially of that character, it would not. So, if it is wholly religious and/or charitable, it gets exemption but if it is partially so, it won't. We cannot agree to a Waqf Alal Aulad as known to Muslim law to be entitled to any differential treatment than what is due to institutions at large towards exemption of ceiling of lands in the hands of the holders. In this view of the matter, we find no case made out in favour of the appellant in order to upset the orders of the High court which has gone on tohold that the waqf created by the original appellant cannot claim exemption under Section 6 (1 (f) of the Act. We hold accordingly.