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Learned counsel for the respondent contends that by reason of the provisions in Arts. According to Section 4 of the Act, all estates and the rights of every intermediary in each such estate stood vested in the State free from all encumbrances with effect from the date of notification time to time issued by the State Government. 10 of the Indian Act had to be read with s. 617 Parliament has exclusive power to make laws with respect to any of the matters enumerated Best Counsels in Chandigarh what has been called the Union List; Parliament as also the legislature of a State have power to make laws with respect to any of the matters enumerated in the Concurrent List; the legislature of a State has exclusive power to make laws for such State or any part thereof with respect to any of the matters enumerated in the State List.

The section therefore provided an important machinery for enforcing the obligations and duties imposed on trustees and the jurisdiction given to the court was of a very wide extent. 10 could only mean business in British India. This recital also is repeated in the latter part of the document; and it makes the intention of the parties clear that it is only if the amount of debt is not rapid by defendant I on the date specified that the agreement was to come into force. In this connection the fact that the document is described as a receipt may to some extent be relevant.

Item 28 of the Concurrent List is,, charities and charitable institutions, charitable and religious endowments and religious institutions “. Alternatively, it is contended that even if the Act applies to a religious institution in Bihar a small part of the property of which is in Bihar, the provisions of the Act can have no application Permission to go Abroad Lawyer in Chandigarh such property of the institution as is outside Bihar, such as the Calcutta properties in the present case.

It is the presence of this personal or beneficial interest in the endowed property which invests shebaitship with the character of proprietary rights and attaches to it the legal incidents of property. There it was held that s. Commissioner of Income-tax (5). 14(2) (e) and if profits could not be added for the purposes of total income’ losses sustained also could not be deducted. ” It is to be remembered that even before the passing of the Act here impugned, there was statutory machinery for enforcing the obligations and duties imposed Upon mahant or shebait.

In other words, reading the document as a whole it would be difficult to spell out a present or immediate demise of the occupancy rights in favour of the respondent. The shebait has not only duties to discharge in connection with the endowment, but he has a beneficial interest in the debutter property. 3 the Act is made applicable to all religious trusts, whether created before or after the commencement of the Act, any part of the property of which is situated in the State of Bihar; therefore, the Act will apply to a religious institution which is outside Bihar even though a small part of its property may lie in that State.

In almost all such endowments the shebait has a share in the usufruct of the debutter property which depends upon the terms of the grant or upon custom or usage. Section 6 reads as under: Section 6 of the said Act lays down the provisions with regard to right of intermediary to retain certain lands. Section 5 of the said Act deals with the effect of the notification. On behalf of the Revenue an alternate argument was raised for which support was sought from two decisions of the Allahabad High Court in In Re: Mishrimal Gulabchand (4) and Raghunath Parshad v.

It is contended that such a provision is ultra vires the power of the Bihar Legislature, and Parliament alone can make a domestice violence law firm in Chandigarh which will apply to religious institutions having properties in different States. 245 and 246 of the Constitution read with item 28 of the Concurrent List, the Bihar legislature which passed the Act had no power to make a law firm in Chandigarh maintenance Section 125 & 24 which has operation outside the State of Bihar; he further contends that under s. (2) Where a law made by the Legislature of a State with respect to one of the matters enumerated in the Concurrent List contains any provision repugnant to the provisions of an earlier law made by Parliament or an existing law with respect to that matter, then, the law so made by the Legislature of such State shall, if it has been reserved for the consideration of the President and has received his as- sent, prevail, in that State.

Counsel for the Revenue did not go to this extent that because profits were exempted losses could not be deducted; his argument was that because before 1939 income was not chargeable unless it was received or accrued in British India therefore business in s. Thus, in the conception of shebaiti both the elements of office and property, of duties and personal interest, are mixed up and blended together ; and one of the elements cannot be detached from the other.

But though a shebait is a manager and not a trustee in the technical sense, it would not be correct to describe the shebaitship as a mere office. Section 92 of the Code of Civil Procedure provided that in the case of an alleged breach of any express or constructive trust created for public purposes of a charitable or religious nature or where the direction of the court was deemed necessary for the administration of any such trust, the Advocate-General, or two or more persons having an interest in the trust and having obtained the consent in writing of the Advocate-General, might institute 575 a suit to obtain a decree-(a) to remove any trustee, (b) appointing a new trustee, (c) vesting any property in a trustee, (d) directing accounts and enquiries, (e) declaring what proportion of the trust property or of the interest therein shall be allocated to any particular object of the trust, (f) authorising the whole or any part of the trust property to be let, sold, mortgaged or exchanged, (g) settling scheme and/or (h) granting such further or other relief as the nature of the case might require.

Even where no emoluments are attached to the office of the shebait, he enjoys some sort of right or interest in the endowed property which partially at least has the character of a proprietary right.

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