NATWARIAL CHANDULAL GANDHI Vs. CHARITY COMMISSIONER GUJARAT STATE

JUDGEMENT

(1.) This Special Civil Application has been filed seeking direction to quash the order dated 24-11-1989 passed in Revision Application No.33(4) 1 of 1986 by the learned Joint Charity Commissioner, Baroda Division, Baroda, whereby the order dated 31-8-1985 passed by the learned Assistant Charity Commissioner, Surat, has been upheld.

(2.) The petitioner is a trust under the Bombay Public Trusts Act, 1950. The Assistant Charity Commissioner, Surat issued a notice of demand in respect of contribution. The trust objected to the payment of contribution on the ground that the trust is exempted from payment of contribution it being a public charitable trust for secular education.

(3.) In the opinion of the Joint Charity Commissioner, the petitioner was not entitled to exemption as it is not a recognised institution for the purpose of imparting secular education. Miss Manisha Lavkumar, learned Advocate appearing for the petitioner submits that the institution is not required to be recognised institution in view of the amended provisions of Rule 32 of the Bombay Public Trusts Rules, 1951.