1930 (5) TMI 19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unity which is a sect of the Dawood Borah tribe, located at Nagpur. The community have, apparently, a common stock, all the property being vested in the head of the sect. The property is utilized in part in carrying on a series of shops, the profits of the trade being treated as part of the income of the community. 2. In the Courts below the appellant rested upon certain trust deeds executed, o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of property so held in part only for such purposes, the income applied or finally set apart for application thereto. 4. A glance at the documents on which the appellant has founded himself in the Courts below makes it plain that the income of the trust property is applicable to purposes, many of which are neither religious nor charitable. It is only necessary to refer to one or two of the clau....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gal obligation wholly for religious or charitable purposes." 5. Nor is it suggested that any part of the property is set aside for any charitable or religious purposes, so that it can be identified as appropriated exclusively to such purposes. 6. In these circumstances the conclusion which has been arrived at by the Court below seems to their Lordships to be correct. 7. It perhaps is righ....