Public charitable trust test fails where the dominant benefit goes to family beneficiaries and charity remains incidental.

A trust under a will did not qualify as a public charitable trust where the dominant disposition of income was for the settlor's descendants and other near relations, and only a smaller portion was devoted to public charitable purposes. The court treated the family-benefit element as primary and the charitable element as merely incidental, so the 3/4th share of income was not exempt as public charity under section 4(b) of the Kerala Agricultural Income-tax Act, 1950.

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Issues: Whether 3/4th of the income of the trust created under the will, being earmarked mainly for the maintenance and benefit of near relations of the settlor, constituted a public charitable trust within section 4(b) of the Kerala Agricultural Income-tax Act, 1950.

Analysis: The dispositive clauses of the will showed that the bulk of the income was reserved for the testator's descendants and other near relations, with only a smaller portion allocated to public charitable purposes. The arrangement was therefore not one where the dominant object was public charity. On the terms of the bequest, the relevant income was primarily directed to private family beneficiaries, and the charitable element was only incidental in relation to that part.

Conclusion: The 3/4th share of the income did not qualify as a public charitable trust and was not exempt on that basis.

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