Case Note & Summary
The petitioner, Shri Nathaji Mandir Sanstha (Shri Krishnalalaji Mandir Trust), is a public trust registered under the Bombay Public Trusts Act, 1950 on 15th March 1972. It owned agricultural land that was tenanted. The tenant, Vishnu s/o Kisan Pakade, initiated proceedings under Section 46 read with Section 54 of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958 for fixation of purchase price of the land. The trust defended the proceedings on the ground that the income from the land was utilized for the purposes of the trust, and therefore, by virtue of Section 129(b) of the Tenancy Act, the provisions of Sections 46 and 54 were not applicable. The Tahsildar accepted this claim and held that the trust was exempt. However, the Sub-Divisional Officer set aside the Tahsildar's order, and the Maharashtra Revenue Tribunal upheld the SDO's order. The trust then filed a writ petition in the Bombay High Court challenging both orders. The key legal issue was whether a public trust registered under the BPT Act is entitled to exemption under Section 129(b) of the Tenancy Act. The court noted that the concurrent finding of fact that the income from the property was being utilized for trust purposes was not disputed. The court relied on two earlier decisions of the same court: in the case of Shri Gopal Laxman Mahajan v. Maharashtra Revenue Tribunal and another, and in the case of Shri Gajanan Maharaj Sansthan v. Shri Ramchandra and others, which held that the exemption under Section 129(b) applies to all trusts registered under the BPT Act, irrespective of the date of registration. The court allowed the petition, set aside the orders of the SDO and the Tribunal, and restored the order of the Tahsildar, thereby exempting the trust from the tenancy provisions.
Headnote
A) Tenancy Law - Exemption for Public Trusts - Section 129(b) of Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958 - The petitioner, a public trust registered under the Bombay Public Trusts Act, 1950, claimed exemption from fixation of price under Sections 46 and 54 of the Tenancy Act on the ground that income from the land was used for trust purposes. The concurrent finding of fact that income was so utilized was not challenged. The court held that the trust is entitled to exemption under Section 129(b) irrespective of the date of registration, relying on precedents that the exemption applies to all trusts registered under the BPT Act. (Paras 1-5)
Issue of Consideration
Whether a public trust registered under the Bombay Public Trusts Act, 1950 is entitled to exemption from the provisions of Sections 46 and 54 of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958 under Section 129(b) thereof, when the income from the tenanted land is utilized for the purposes of the trust.
Final Decision
The petition is allowed. The orders passed by the Sub-Divisional Officer and the Maharashtra Revenue Tribunal are quashed and set aside. The order passed by the Tahsildar is restored. Rule is made absolute accordingly. No order as to costs.
Law Points
- Exemption under Section 129(b) of Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act
- 1958 applies to public trusts registered under Bombay Public Trusts Act
- 1950 if income from tenanted land is utilized for trust purposes
- regardless of date of registration
- concurrent finding of fact that income is used for trust purposes is binding and not challenged.
