BIHAR STATE BOARD OF DIGAMBAR JAIN RELIGIOUS TRUST Vs. DISTRICT JUDGE, SINGHBHUM AND ANR

JUDGEMENT

(1.) In this writ petition the petitioner has prayed for quashing of a judgment dated 17th December, 1982, as contained in Annexure 2 to the writ petition, passed by Shri Bhuvneshwar Prasad, District Judge, Singhbhum in Miscellaneous Appeal No. 6 of 1980, whereby and whereunder he allowed the appeal preferred by the Shri Digamber Jain Trust, Chaibassa (respondent No. 2 hereof) which arose out of an order of assessment dated the 17th September 1979 made under Sec. 70(1) of the Bihar Hindu Religious Trusts Act, 1950 (hereinafter referred to as 'the said Act') and the rules framed thereunder. The facts of the case lie in a very narrow compass.

(2.) The respondent No. 2 is a trust within the meaning of the provision of the said Act and rules framed thereunder. It is admitted that one Shri Mishrilal Jain donated a sum of Rs. 2,50,000/ - to the appellant -trust. According to the respondent No. 2 the said amount was donated with a specific direction that the said sum would form part of the corpus of the Trust.

(3.) By reason of an order dated the 17th September, 1970 the appellant - -Board held that the aforementioned amount of Rs. 2,50, 000/ - being income of the trust, the same has also to be taken into consideration for the purpose of assessment of the respondent No. 2 trust for accounting year 1979 -80 in terms of Sec. 70(1) of the said Act. The aforementioned order is contained in Annexure 1 to the writ petition.