THANTHI TRUST Vs. WEALTH TAX OFFICER

JUDGEMENT

(1.) THESE two writ appeals arise out of the judgment of our learned brother, Justice Nainar Sundaram. Except that the years of assessment involved are different, the point involved is one and the same.

(2.) THE appellant is a trust known as "Thanthi Trust". This was created under an instrument of declaration of trust dated March 1, 1954. THE purpose of the trust was to found a Tamil daily newspaper called "Daily Thanthi" as an organ of educated public opinion for the Tamil-reading public. This was to facilitate the dissemination of views and ventilation of opinion on all matters of public interest through the said newspaper.

(3.) THE Revenue filed S.C.P. Nos. 213 to 221 of 1972 and 27 and 66 to 69 of 1974 praying for leave of this court to appeal to the Supreme Court against the judgment in Writ Petitions Nos. 1557 to 1559 of 1969 and 3352 to 3357 of 1969. Leave was refused by this court. THEreupon, the Revenue filed S.L.P. Nos. (Civil) 2959 to 2997 of 1975 in the Supreme Court and the Supreme Court by its order dated January 29, 1976, dismissed the same.