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    <title>1952 (9) TMI 36 - BOMBAY HIGH COURT</title>
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    <description>Regulation of public trust administration under the Bombay Public Trusts Act, 1950 was held not to infringe Articles 25 and 26 because the scheme dealt with secular management of trust property, including registration, accounts, audit, inspection, trustee appointments and cy pres powers, without altering religious doctrine or observance. The Court also treated the compulsory annual contribution under Section 58 as a fee, not a tax, because it was credited to a separate fund, earmarked for regulatory administration, and supported by the services provided under the statutory scheme. The provisions were therefore constitutionally valid and within legislative competence.</description>
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    <pubDate>Fri, 12 Sep 1952 00:00:00 +0530</pubDate>
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      <title>1952 (9) TMI 36 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=196431</link>
      <description>Regulation of public trust administration under the Bombay Public Trusts Act, 1950 was held not to infringe Articles 25 and 26 because the scheme dealt with secular management of trust property, including registration, accounts, audit, inspection, trustee appointments and cy pres powers, without altering religious doctrine or observance. The Court also treated the compulsory annual contribution under Section 58 as a fee, not a tax, because it was credited to a separate fund, earmarked for regulatory administration, and supported by the services provided under the statutory scheme. The provisions were therefore constitutionally valid and within legislative competence.</description>
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      <pubDate>Fri, 12 Sep 1952 00:00:00 +0530</pubDate>
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