VELAYUDHAN RAMAKRISHNAN Vs. AGRICULTURAL INCOME TAX OFFICER TIRUCHIRAPALLI

JUDGEMENT

(1.) THIS revision petition arises out of proceedings of assessment under the Madras Agricultural Income-tax Act, 1955 (Madras Act V of 1955). One Ayyasami Chettiar, the deceased husband of the petitioner, endowed an extent of about 15 acres 60 cents under his last will and testament dated June 21, 1924, for the performance of certain religious and charitable trusts. Under the terms of the said will properties were dedicated for the following objects and purposes : 1. The performance of the second kalasandhi kattalai in the shrine of Sri Saptharishiswami, Lalgudi. 2. The performance of the 8th day (horse vahanam) mandagapadi during the annual Brahmothsavam festival in the month of Panguni in the said Saptharishiswami Temple. 3. The daily puja and neivedhyam in the temple of Sri Vinayagar situated in the Big Chetty Street, Lalgudi. 4. The performance of water pandal charity during the summer months of Panguni, Chitrai and Vaikasi every year in Keezhavashi village in Lalgudi Taluk. 5. The performance of one day mandagapadi in the annual festival of Sri Sellandiamman temple in Agalankanallur village, Lalgudi Taluk. 6. The performance of somavara mandagapadi on the last Somavaram (Monday) in the month of Karthighai every year in the shrine of Sri Saptharishiswami, Lalgudi. The properties were described in the " A " schedule attached to the will of the said late Ayyaswami Chetti, as having been dedicated for the performance of the charities (dharmam) founded by the late Lalgudi Ayyaswami Chetti. The petitioner claimed that the income from these properties is exempt from taxation under section 4(b) of the Madras Agricultural Income-tax Act, which reads as follows

(2.) THE petitioner preferred an appeal before the Commissioner of Agricultural Income-tax, Board of Revenue, Madras. By order dated August 18, 1960, the appellate authority confirmed the decision of the Agricultural Income-tax Officer. THE Commissioner also failed to exempt the income from the lands from the operation of the Act on the ground that the petitioner was not prepared to concede that she was liable to render accounts for the income from the property to any public authority. In this revision petition the correctness of the view of the authorities functioning under the Act has been called in question

(3.) " 4. In this sub-section 'charitable purpose' includes relief of the poor, education, medical relief and the advancement of any other object of general public utility, but nothing contained in clause (i) or clause (ii) shall operate to exempt from the provisions of this Act that part of the income from property held under a trust or other legal obligation for private religious purposes which does not enure for the benefit of the public. "