TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) Whether the house alleged to have been purchased benami by the mother-in-law formed part of the deceased's estate; (ii) whether the wakf created by will in favour of the Madarsa was valid and operative in entirety; (iii) whether the widow could rely on Section 53A of the Transfer of Property Act in support of the alleged gift in lieu of dower.
Issue (i): Whether the house alleged to have been purchased benami by the mother-in-law formed part of the deceased's estate.
Analysis: The burden of establishing a benami transaction lay on the party asserting it. The evidence did not satisfactorily show that the purchase money came from the mother-in-law, and surrounding circumstances supported the conclusion that the property belonged to the deceased and passed into his estate.
Conclusion: The property was held not to be benami and was treated as part of the deceased's estate, against the appellant.
Issue (ii): Whether the wakf created by will in favour of the Madarsa was valid and operative in entirety.
Analysis: A testamentary wakf is valid under Hanafi law, and a bare dedication is sufficient without delivery of possession. The Court also held that the form of the transaction after the death of the testator did not alter its true character as a wakf made by the deceased. Since the disposition did not exceed one-third of the estate, it was valid even though made in marz-ul-maut.
Conclusion: The wakf in favour of the Madarsa was valid and operative in its entirety, in favour of the respondents.
Issue (iii): Whether the widow could rely on Section 53A of the Transfer of Property Act in support of the alleged gift in lieu of dower.
Analysis: The Court held that a hiba-bil-iwaz amounts to a sale and requires a registered instrument. Section 53A could not assist because the necessary acts in furtherance of the contract were not shown.
Conclusion: The contention based on Section 53A failed, against the appellant.
Final Conclusion: The appeal succeeded only to a limited extent, with the principal modification being that the wakf in favour of the Madarsa was upheld in full while the remaining findings against the widow were left undisturbed.
Ratio Decidendi: A testamentary wakf under Hanafi law is valid without delivery of possession if the dedication is complete in intention, and a disposition made by the testator within the permissible testamentary limit remains effective even when later implemented by the widow.
TaxTMI 
