R. R. HARINARAYANACHARI AND OTHERS Vs. THE STATE OF MADRAS REPRESENTED BY THE SECRETARY TO GOVERNMENT, REVENUE DEPT., MADRAS

JUDGEMENT

(1.) The substantial question for determination in this case is, whether the dedication of the properties for public charity under Ex. A 2, dated 4th July 1941, is a complete dedication of the properties or whether the dedication is only partial, a trust being created in favour of the charities and the expenses of the charities only charged on the properties. It is seen that the expenses of the charities have been limited; an upper limit of Rs. 370 is provided, the lower limit, being Rs. 260. For a proper disposal of the case, it is necessary to have a finding as to what the income from the properties, the subject of the settlement under Ex A. 2 was about the time of the dedication after providing for taxes and other public outgoings. The evidence in this regard is equivocal. D.W. 2 in his deposition has stated that a portion of item 1 has been let out for Rs 70 and items 3 and 4 will each fetch Rs. 50. The learned District Judge remarks that though D.W. 2 deposes in this regard in the past tense, there is no evidence as to the income received from the properties in 1941, the date of Ex. A. 2 before embarking upon the construction of the document, it is material to have an idea of the income from the properties at the time of the dedication in 1941, The construction of the document is better taken up after the receipt of the finding in this regard. The learned District Judge, Madurai, will submit a finding as to the probable income from the properties, the subject matter of dedication under Ex. A. 2 dated 4th July, 1941 about the time of the dedication. Provision may be made in assessing the income for payment of taxes, cesses and similar outgoings. The parties may be permitted to adduce evidence on this question. The finding is to be submitted within ten weeks of the receipt of the records. Objections, if any, within ten days after the receipt of the finding here.

(2.) (After the receipt of the findings the court delivered the following Judgment):

(3.) The learned District Judge now finds that the probable income from the properties at the time when they were endowed in favour of the charities under Ex. A -2 dated 4th July, 1941 was Rs. 255 p. m. that is, the net annual rental income from the properties, after payment of the outgoings, at the time of dedication, was Rs. 3060. The upper limit of expenses on the charities provided under the deed of settlement Ex. A -2 is just Rs. 375 per annum. It is rather surprising that adequate attention has not been given to this vital feature of this case in the courts below in the first instance. The finding has not been challenged. As pointed out by the learned District Judge, in his return of the finding, the four items of properties are situated in important localities - important even in 1941 in Madurai. There is ample and substantial evidence for the District Judge to assess the income from the properties in the year 1941, for giving the finding With this lacuna cleared up, I shall new proceed to discuss the questions involved in the second appeal.