Oral wakf validly created earlier; later deed was only evidentiary, so property income could not be taxed.

A wakf may be validly created by oral dedication, and a later written deed that merely records the earlier oral wakf does not constitute a fresh transfer. The 1965 deed was treated as evidencing a wakf created in 1947, so registration under the Registration Act was not required for validity, and registration under the Wakf Act was relevant only to administration and control, not as a condition precedent to the wakf's existence or effective date. On that footing, the property income could not be brought to tax in the assessee's hands.

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Issues: Whether the property income could be taxed when the assessee claimed that the property had been validly dedicated as a wakf by oral declaration in 1947 and the later written deed of 30-9-1965 was only a record of that earlier wakf, and whether registration under the Wakf Act or the Registration Act affected the existence or effective date of the wakf.

Analysis: The assessee's reply and the recitals in the deed were read together and treated as showing that the intended wakf had been created earlier and that the 1965 deed merely reduced the already existing arrangement into writing. The fact that a beneficiary named in the deed was not born in 1947 did not negate the earlier oral dedication, because a wakf for sons and descendants need not name all individual beneficiaries at the time of creation. The written deed was held to evidence an earlier valid wakf, not to constitute the wakf for the first time. On that basis, the deed did not require registration under the Registration Act as an instrument creating a fresh transfer, and registration under the Wakf Act was held to be for administration and control, not a condition precedent to the validity of the wakf or to its taking effect.

Conclusion: The wakf was held to have been validly created in 1947, the 1965 deed was only evidentiary, and the income from the property could not be included in the assessee's taxable income.

Ratio Decidendi: A wakf may be validly created by oral dedication, and a subsequent written deed that merely records an earlier oral wakf does not amount to a fresh conveyance requiring registration or postpone the wakf's legal existence until registration under the Wakf Act.

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