NATHAJI MANDIR SANSTHA Vs. VISHNU

JUDGEMENT

(1.) The petitioner is a Public Trust, registered under the provisions of the Bombay Public Trusts Act, 1950 on 15-3-1972. It had defended the proceedings under Section 46 read with Section 54 of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958 for fixation of price in respect of the tenanted lands on the ground that the income from the said property was being utilized for the purposes of the Trust, and hence the applicability of Sections 46 and 54 was exempted by virtue of the provision of Section 129(b) of the said Act. Although the claim was accepted by the Tahsildar, the SubDivisional Officer has set aside the order of the Tahsildar, which has been maintained by the Maharashtra Revenue Tribunal. Hence, both these orders passed by the SubDivisional Officer as well as by the Maharashtra Administrative Tribunal are the subjectmatter of challenge in this petition.

(2.) It is not disputed by the learned counsels appearing for the parties that the Authorities below have concurrently held that the income from the property is being utilized for the purposes of the Trust. Such a finding of fact has not been challenged by any of the parties before this Court.

(3.) Undisputedly, the Trust was registered on 1531972 and hence relying upon the two decision of this Court (i) in the case of Gajanan Maharaj Sansthan, Shegaon v. Digambar s/o Pandhari Bhise, 2005 1 MhLJ 1108; and (ii) in the case of Maroti Sansthan, Tiwsa v. Gulab Haribhau Jirapure (dead) and others, 2006 6 MhLJ 367, it is urged by Shri Gilda, the learned counsel for the petitioners, that the registration of the Trust under the Bombay Public Trusts Act on the tillers' day, i.e. 141961, was not necessary. What is required to be shown is that the entire income of the Trust is being appropriated for the purposes of the Trust. He submits that in view of the findings of fact recorded by the Authorities below, the registration of the Trust on 1531972 was of no consequence and the Trust was entitled to exemption under Section 129(b) of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act.