Law:

Section:

Section 5, read with sections 6 and 22, of the estate duty act, 1953-Property passing on death-Deceased, donee, and mutawalli partially dedicated gifted property for maintenance of mosque and other charity and utilised income from other part for maintenance of his male descendants-Assistant controller excluded value of mosque and other charity held to be a wakf property by civil court and charged duty on value of remaining property-Whether tribunal right in holding that deceased was obliged to maintain all his male descendants from out of property income, remaining after defraying maintenance expenses of mosque, and that interest of deceased could not be extended to whole property income-Held, on facts, yes Facts A nawab of Carnatic had gifted certain land with a small building thereon to the ancestor of the deceased for his residence and maintenance in recognition of his piety and learning. The deceased built a house and started to reside therein with his family and used it also as a place for private worship. There was also a prayer hall and a portion of the property was utilised as a burial ground for burying the dead members of the family. The rest of the property was cultivated and the income therefrom was utilised for the maintenance of the family members and of the prayer hall. However, on 20-5-1959, the State Wakf Board notified the said property as Wakf property (as contemplated by the Wakf Act, 1954), which was challenged by the deceased by filing a suit for declaration that it was not a wakf property. The Wakf Board contended that the entire property was a wakf property as it had been wholly dedicated for the maintenance of the mosque and the burial ground and for religious, pious or charitable purposes recognised by the Muslim law. The Judge, however, held that only the burial ground and the public mosque was wakf property and that the rest of the suit property was a private property. On appeal by Wakf Board, the Judge observed (i) that the entire property had been concurrently dedicated for the maintenance of the male descendants of the deceased's first ancestor and the mosque; (ii)that the deceased and his ancestor had been in charge of the…

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