IBRAHIM KASSAM SAIT Vs. KERALA WAKF BOARD, ERNAKULAM
LAWS(KER)-1963-2-28
HIGH COURT OF KERALA
Decided on February 12,1963

Ibrahim Kassam Sait Appellant
VERSUS
KERALA WAKF BOARD, ERNAKULAM Respondents


Referred Judgements :-

GROSHAM LIFE ASSURANCE SOCIETY V. STYLES [REFERRED TO]
BADRIDAS DAGA VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME-TAX, C P AND BERAR VS. S M CHITNAVIS [REFERRED TO]


JUDGEMENT

- (1.)In this writ petition,Mr.V.K.K.Menon,learned counsel for the petitioners,challenges the demand made under Ext.P.6 by the respondent,the Kerala Wakf Board,Ernakulam,calling upon the petitioner to pay the amount mentioned therein,as contribution under section 46(1)of the Wakf Act,1954,Central Act XXIX of 1954,hereinafter to be called the Act.
(2.)At the outset it must be stated that the learned counsel does not challenge the right of the Wakf Board to claim contribution at the rate of 5 per cent nor does,he challenge the Act or any provisions in the Act itself;but the contention of the learned counsel is that in making the demand evidenced by Ext.P.6,the Wakf Board has not properly considered,as to what in law,is the total income of the petitioners,for the purpose of arriving at the net income,is defined under section 3(g)of the Act.
The petitioners are the managing trustees administering the affairs of the Abdul Sathar Haji Moosa Sait Dharmasthapanam stated to have been created by the testament executed by the late Abdul Sathar Haji Moosa Sait on 25th Kanni 1099 M.E.A printed copy of the said document is,no doubt,produced in these proceedings as Ext.P.1.

(3.)According to the petitioners,there are three sets of properties taken in by Ext.P.1 and described in schedules A,B and C.It is their further claim that with respect to A schedule properties,a regular Wakf has been created for the dominant purpose of maintaining a mosque.The B schedule properties again are constituted into,what the testator designates a Dharmasthapanam,for the benefit of the testators descendants and for other charitable purposes.The petitioners also claim that the C schedule properties form an out -right gift to the testator's grandson Moosa and his descendants.
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