https://www.taxtmi.com/caselaws?id=183664 A dedication of inam property for a tank used for public utility and repairs was treated as a charitable institution under section 2(E) of the Andhra Inams (Abolition & Conversion into Ryotwari Act), 1956. Because the term "charitable institution" was not defined, it was construed in context and in light of Hindu law, which recognises tanks and similar water-storage works as objects of charity and purta works. The inam register showing the grant in favour of the tank and application of income for repairs supported that characterisation, so the property could not be treated as a mere family grant subject only to a repair obligation. en-us Thu, 08 Aug 1968 00:00:00 +0530 Fri, 17 Jun 2016 14:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183664 A dedication of inam property for a tank used for public utility and repairs was treated as a charitable institution under section 2(E) of the Andhra Inams (Abolition & Conversion into Ryotwari Act), 1956. Because the term "charitable institution" was not defined, it was construed in context and in light of Hindu law, which recognises tanks and similar water-storage works as objects of charity and purta works. The inam register showing the grant in favour of the tank and application of income for repairs supported that characterisation, so the property could not be treated as a mere family grant subject only to a repair obligation. Case-Laws Indian Laws Thu, 08 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183664