https://www.taxtmi.com/caselaws?id=292300 A society registered under the Societies Registration Act, 1860 is not a corporation or quasi-corporation for Entry 44 of List I because the Act does not expressly incorporate it, and its provisions on property vesting, suing and being sued, continuation of proceedings, recovery, and dissolution were treated as consistent with an unincorporated society under Entry 32 of List II. Applying liberal interpretation of legislative entries, reconciliation of overlapping powers, and the pith and substance doctrine, the Bombay Public Trusts Act, 1950 was upheld as legislation in substance regulating public religious and charitable trusts under Entries 10 and 28 of List III. Its application to a society formed for religious or charitable purposes was valid despite incidental overlap with Entry 44. en-us Tue, 08 Nov 1960 00:00:00 +0530 Fri, 18 Dec 2020 12:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292300 A society registered under the Societies Registration Act, 1860 is not a corporation or quasi-corporation for Entry 44 of List I because the Act does not expressly incorporate it, and its provisions on property vesting, suing and being sued, continuation of proceedings, recovery, and dissolution were treated as consistent with an unincorporated society under Entry 32 of List II. Applying liberal interpretation of legislative entries, reconciliation of overlapping powers, and the pith and substance doctrine, the Bombay Public Trusts Act, 1950 was upheld as legislation in substance regulating public religious and charitable trusts under Entries 10 and 28 of List III. Its application to a society formed for religious or charitable purposes was valid despite incidental overlap with Entry 44. Case-Laws Indian Laws Tue, 08 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292300