Deemed registration under trust law depends on territorial application, so outside-State trusts cannot claim tenancy exemption merely for owning land.

A trust could obtain exemption under section 88B of the Bombay Tenancy and Agricultural Lands Act only if the land was property of a public religious or charitable trust, the trust was registered or deemed registered under the Bombay Public Trusts Act, 1950, and the land's entire income accrued to the trust. The disputed requirement was deemed registration. Section 28 was construed to apply only to trusts brought within the territorial and functional scope of the Bombay Act after reorganisation, not to a trust situated and administered outside Maharashtra merely because it owned land there. The trust was therefore not deemed registered and the exemption claim failed.

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Issues: Whether a trust situated outside Maharashtra but holding some land within Maharashtra could be treated as deemed to be registered under the Bombay Public Trusts Act, 1950 for the purpose of obtaining an exemption certificate under section 88B of the Bombay Tenancy and Agricultural Lands Act, 1948.

Analysis: Eligibility for the exemption certificate under section 88B depended on the land being property of a public religious or charitable trust, the trust being registered or deemed to be registered under the Bombay Public Trusts Act, 1950, and the entire income of the land being appropriated to the trust. The only disputed requirement was deemed registration. Section 28 of the Bombay Public Trusts Act, 1950, as amended, was construed in light of the statutory scheme and the notification extending the Act to trusts in areas to which it did not already apply. The expression was held to cover trusts that had come within Maharashtra after reorganisation and were amenable to the Bombay Act, not trusts that continued to be situated and administered in Madhya Pradesh. A contrary interpretation would produce an anomalous overlap of control under both enactments.

Conclusion: The trust was not deemed to be registered under the Bombay Public Trusts Act, 1950 and therefore did not satisfy the second condition for exemption under section 88B.

Final Conclusion: The claim to exemption failed because the trust remained outside the territorial scope of the Bombay Public Trusts Act, 1950 for deemed registration purposes.

Ratio Decidendi: A trust can be treated as deemed registered under section 28 of the Bombay Public Trusts Act, 1950 only if it falls within the territorial and functional application of that Act; a trust situated and administered outside the State cannot invoke deemed registration merely because it owns some property within the State.

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