Fraudulent rectification of a trust deed cannot displace the original instrument for assessment purposes.

A trust deed could not be treated as effectively altered for assessment purposes where the rectification deed was found to change the very objects of the trust and was tainted by fraud. The original instrument, which provided for charitable objects as well as benefits to the settlor's family, relatives, and trustees' remuneration, remained the governing deed. The trust therefore had to be assessed on the basis of the deed as originally executed, not on the basis of the later rectification or civil decree placed before the authorities.

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Issues: Whether the rectification of the trust deed altering the objects of the trust could be relied upon for assessment purposes, and whether the original trust deed continued to govern the trust.

Analysis: The trust deed originally provided for application of income towards charitable objects, maintenance of the settlor's family and relatives, and trustees' remuneration. A later rectification deed and civil decree were placed before the authorities, but the facts disclosed that the rectification altered the very object of the trust. The Court was satisfied that a fraud had been played by the rectification process and that the trust deed could not be treated as having been validly altered for the purpose of the controversy before it.

Conclusion: The trust deed had to be read as it originally stood, and the trust was to be assessed on that basis.

Final Conclusion: The appeals did not proceed to a merits disposal and were taken off the board at the appellants' request, with costs imposed.

Ratio Decidendi: A trust deed cannot be treated as effectively altered for legal consequences where the rectification is found to be fraudulent and the original instrument must govern the parties' rights and liabilities.

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