The surplus in the account of the Public Trusts Administration Fund at the end of March, 1970, was Rs.
From the Judgment and order dated the 31st January, 1972 of the Bombay High Court in O.S. No.
A learned Single Judge of the High Court held that the levy was bad as it was number a fee but tax.
in both the appeals .
Against this decision, an appeal was preferred before the Division Bench by the appellants.
7,13,004/ on the said figure vide exhibit No.
84 lakhs, the surplus in the, account of the Public Trusts Administration Fund at the end of March,, 1970, was Rs.
2,50,228 14 0 and Rs.
As we said, as a matter, of principle, expenses for service should be companyrelated to the companytribution levied under s. 58 of the Act.
30 lakhs on the buildings said to have been purchased by the Charity, Organisation, the surplus was Rs.
Appellant No.
The funds of the Company are administered under the Articles of Association by a Board companysisting of a General, a Chief of Staff and various other officers.
It also became necessary to have more regional offices for the more effective and immediate supervision sad companytrol.
488/73 .
70 lakhs.
Civil Appeal No.
Niren De, Attoney General of India, S. Baptista and M. N. Shroff, for, the appellants.
14 lakhs .
Even deducting the Rs.
And the capital expenses should be met from the surplus funds including the sum of Rs.
40 lakhs.
As already stated, the learned Single Judge was of the view that the levy was in the nature of a tax from its inception for the reason that the companytribution levied had numbercorrelation to the services rendered.
14 lakhs from Rs.
487/73 .
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
P. Khambatia, Ashok Desai, A. G. Meneses, and K. John, for the respondents.
It is a part of the world wide organization known as the Salvation Army.
It is against this judgment that this appeal has been filed on the basis of certificate granted by the High Court.
The respondent also prayed for quashing the orders passed by appellants 3 and 4 disallowing its claim for exemption from levy of companytribution upon the aforesaid sums.
The accounting year of the Company is from 1st of October to the 30th of September of each year.
The headquarters of the organization is 16 423SCI/75 in London.
The Organization in India was registered as a public limited companypany under the Indian Companies Act, 1913, having obtained a licence to carry on its activities without suffixing the word limited, after its name.
The respondent claimed exemption from liability to pay companytribution upon the three donations.
3 disallowed the claim.
14 lakhs receipt under s. 61 plus interest thereon Total Rs.
487 and 488 of 1973.
Allowing the capital expenditure of Rs.
in the years ending 30 9 1954, 30 9 1955 and 30 9 1956, the respondent received three sums from the international Organization, namely, Rs.
487 of 1973 MATHEW J. The respondent in this appeal is the Salvation Army, Western India Territory.
It is also registered under the Bombay public Trusts Act, 1950 hereinafter called the Act and carries on various charitable activities.
The respondents appeal against the order was dismissed by appellant No.
In C.A. No.
7,06,016/ , the accumulated balances under the repealed en actments transferred to the Public Trusts Administration Fund, plus interest of Rs.
1,97,302/ , Rs.
Ile Company has its headquarters in Bombay.
Upon all these amounts the respondent was called upon to, pay companytribution of 2 per cent as required by s. 58 of the Act read with rule 32 of the Bombay Public Trust Rules.
Ashok Desai, A. G. Meneses and K. J. John, for the respondent Nos 1, 2 4 8 In C.A. No.
38 39 of 1971.
2,67,732 15 0.
