CHAMUNDESWARI DHARMA NIDHI Vs. AGRICULTURAL INCOME TAX OFFICER

JUDGEMENT

(1.) This writ petition filed under Article 226 of the Constitution of India seeks to challenge the notification of the Government of Karnataka dated 25-11-1983 in No. FD 11 CAX 83 (Annexure-Q) issued under Section 12(g) of the Karnataka Agricultural Income- Tax Act, 1957 (hereinafter referred to as the Act) by which the Government withdrew the approval granted to the charitable trust under the name of "Chamundeswari Dharma Nidhi", Chikmagalur.

(2.) The petitioner in this petition is the Chamundeswari Dharma Nidhi Trust constituted under a deed dated 15th May 1970, for the following purposes: (a) To establish, maintain, run, develop, improve, extend, grant donations for and to aid and assist in the establishment, maintenance, running, development, improvement and extension of hospitals, clinics, dispensaries, maternity homes and similar institutions in the State of Karnataka for affording treatments, cure, rest recuperation and other advantages in the way of alleviating the sufferings of humanity; (b) To establish, maintain, run, develop, extend, grant donations for and to aid and assist in the establishment, maintenance, running, development, improvement and extension of educational institutions, technical, industrial and otherwise, including schools, colleges, polytechnics and research associations and institutes, workshops, hostels etc., for the benefit of students in the State of Karnataka, and to award scholarships for the study, research and apprenticeships for all or any of the said purposes; (c) To establish, maintain, run, develop, improve, extend, grant donations for and to aid in the establishment, maintenance, running, development, improvement and extension of libraries, reading rooms, recreation centres and other facilities in the State of Karnataka as are calculated to be of use in imparting education to the public; (d) To conduct poor feeding and to give food, clothing and cash grants to the poor, needy and defectives and afford relief to people in distress and affected by earth-quakes, flood, famine, pestilence and other causes and to grant donations for the support of the inmates of orphanages, rescue and similar institutions and societies in the State of Karnataka. The trust deed also provided, under Clause 4, as follows:

(3.) An analysis of these recitals in the trust deed will reveal that the trust intends to provide medical relief, education, libraries, reading rooms and recreation centres, feeding of the poor and to provide succour to people in times of distress as a result of calamities like earth-quakes, famine and pestilence, besides granting donations for the support of the inmates of orphanages and such other allied institutions. Clause 4 of the deed declares that the properties of the trust include, among others, any business undertaking held or carried on by the trust, while clause 8(d) empowers the trustees to employ the funds in any industry, trade or business.