https://www.taxtmi.com/caselaws?id=188173 Executive scheme-making for the administration of a religious institution, when made final without judicial supervision, was treated as going beyond regulation and as an unreasonable restriction on the property interest attached to the office; the scheme-making provisions were therefore invalid. The proviso that allowed the Commissioner to direct disposal of surplus income was also struck down because it imposed an unnecessary additional restriction on the trustee's discretion over expenditure already beneficial to the institution. By contrast, the annual contribution for the Commissioner's establishment was upheld as a fee, not a tax, because it funded secular administration through a special fund and involved quid pro quo; article 27 did not apply. en-us Tue, 16 Mar 1954 00:00:00 +0530 Mon, 21 Nov 2016 11:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188173 Executive scheme-making for the administration of a religious institution, when made final without judicial supervision, was treated as going beyond regulation and as an unreasonable restriction on the property interest attached to the office; the scheme-making provisions were therefore invalid. The proviso that allowed the Commissioner to direct disposal of surplus income was also struck down because it imposed an unnecessary additional restriction on the trustee's discretion over expenditure already beneficial to the institution. By contrast, the annual contribution for the Commissioner's establishment was upheld as a fee, not a tax, because it funded secular administration through a special fund and involved quid pro quo; article 27 did not apply. Case-Laws Indian Laws Tue, 16 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188173