Supreme Court of India

The Trustees of Gordhandas Govindram Family Trust, Bombay v. The C.L.T. Bombay

Neutral citation
Reported as [1973] 2 S.C.R. 1050
Bench K. S. Hbgde, P. Jaganmohan Reddy and H. R. Khanna JJ.
Decided 28 November 1972

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

In the result, these appeals fail and they are dismissed with costs-one bearing fee. o.c.

Judgment, page 7

From the headnote

Wealth Tax Act, 1957, Ss. 3 and 5(1)(i)-Charging section not ex­ pressly mentioning association of persans as a chargeable entity-Trustees of a "''" whether can be charged as individuals-Construction of deed­ Trust whether a charitable trust within meaning of S. 5(1) (i) of Act. Four persons constituted on June 11, 1941 a Trust known as 'Gordhan­ das Govindram Family Trust'. In respect of the assessment years 1957-58 and 1958-59 the following two questions were referred to the High -Ourt under S. 27(1) of the Wealth Taix Act 1957; (a) Whether on a true construction of the indenture of trust

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