BIHAR STATE BOARD OF DIGAMBAR JAIN RELIGIOUS TRUST Vs. DISTRICT JUDGE

JUDGEMENT

(1.) IN this writ petition, the petitioner has prayed for the quashing of a judgment dated December 17, 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 where-under he allowed the appeal preferred by Shri Digambar Jain Trust, Chaibassa (respondent 2 hereof) which arose out of an order of assessment dated September 17, 1979, made under Section 70(1) of the Bihar Hindu Religious Trusts Act, 1950 (hereinafter referred to as "the said Act") and the rules framed thereunder.

(2.) THE facts of the case lie in a very narrow compass.

(3.) THERE cannot be any doubt that any sum received by the Board shall form part of the trust fund, but Section 70 of the Act being a charging provision, the fee at the prescribed rate only is payable by the trustees of every religious trust not exceeding 5 per cent. of its net income in the last preceding financial year.