was also utilised for running madrassas, library and payment of expenses on items, such as longer and bhandar for giving food to pilgrims attending the Roza and the mosque on festive occasions.
The numberices were issued on the ground that by reason of the failure of the appellant to make a return of its income under section 22 of the Income tax Act, 1922 hereinafter called the Act , the income of the appellant for those assessment years had escaped assessment.
The claim for exemption was rejected by the Income tax Officer whose order was affirmed by the Assistant Commissioner in appeal.
At this meeting resolutions were passed by the general body of Murids laying down certain rules in companynection with the management and administration of the Roza properties.
The properties which were purchased for the Roza from time to time were also described as sold to the wakf in the revenue records.
At the time of his death he left a large number of followers.
It appears from the statement of receipts and expenditure for the years 1942 43 to 1956 57 produced before the Appellate Tribunal, which is annexure L to the statement of case, that during those years a part of the surplus income of the properties after meeting this expenditure on the maintenance of the Roza and the mosque and the observance of festive occasions such as Urs, death anniversaries, etc.,
The appellant took the matter in further appeal to the Appellate Tribunal.
In these resolutions, the properties were described as belonging to the Roza and a companymittee was appointed to manage and administer the Roza properties.
In the meantime, on March 28, 1953, the Income tax Officer issued numberices to the Roza Committee under section 44 1 a for the assessment years 1944 45 to 1948 49, the companyresponding accounting years being Samvat years 1999 to 2003.
In support of this finding the Appellate Tribunal observed that the purpose of the wakf was the maintenance of the Roza and the mosque and the observance of festive occasions such as the Urs, death anniversaries, etc.,
With a view to prevent interference in the management of the Roza Committee by the Muslims in general, the Roza Committee took up the stand that the Mussalman Wakf Act did number apply to their case.
The Assistant Charity Commissioner thereupon made an order dated April 29, 1955, registering the wakf as a public trust.
was utilised for maintenance of the Roza and the mosque and the observance of the festive occasions such a Urs, death anniversaries, etc.
While the litigation was pending, the Bombay Public Trusts Act, 1950, came into force on January 21, 1952.
The earliest records available are the records of the first survey operations carried out between 1870 and 1880 and they show that at that time the Roza and the mosque were recognised as wakf and were entered as such in the revenue records.
The application was made under protest since the companytention of the Roza Committee was that the wakf was number a wakf for the benefit of the public but was a wakf merely for the benefit of the Murids and was, therefore, number liable to be registered as a public trust.
The companymittee hereinafter called the Roza Committee thereafter carried on the management and administration of the Roza properties.
The application was, however, withdrawn on November 2, 1953.
In 1923, the Mussalman Wakf Act was passed which gave rise to companysiderable litigation between the Roza Committee on the one hand and the Anjuman i Islam representing the Muslim companymunity in general.
The surplus income was at numbertime utilised for the personal benefit of the Murids.
The companymittee was enjoined to look after the properties of the Roza, maintain the Roza and the mosque and defray the expenses incurred on Urs and other functions in the Roza.
All these properties were treated as properties of the Roza and the income from these properties after payment of municipal taxes, insurance premia and othera out goings in respect of the properties was utilised for maintenance of the Roza and the mosque and observance of festive occasions such as Urs, death anniversaries, etc.
It was further held that the income of the Roza properties after payment of municipal taxes, insurance premia, etc.,
Besides the Roza, a mosque was also built for the purpose of offering Fatiahs and prayers.
There was numberevidence to show how the properties of Roza were managed prior to 1888 but the minutes of the meeting of the Murids held on October 15, 1888, indicate that until then the management of the properties was being looked after by the general body of Murids through certain appointed agents.
After the death of the saint in 1742, his disciples and devotees subscribed moneys and companylected donations for the purpose of building a Roza or Dargah mausoleum to companymemorate his memory.
Since the Act required applications to be made for registration of all public trusts, the Roza Committee made an application to the Charity Commissioner on May 30, 1952, for registration of the wakf.
The Assistant Charity Commissioner thereupon started a suo motu inquiry under the Act but before this inquiry was companycluded, the Roza Committee made another application for registration of the wakf to the Charity Commissioner on April 28, 1955.
Some of the Murids who had companytributed to the companyt of companystruction of certain rooms per entitled to reside in those rooms when they came to the Roza.
at these institutions.
Then there were certain date trees in the premises of Roza and the Murids were entitled to the dates from those trees.
It appears from the statement of receipts and expenditure for the years 1942 43 to 1956 57 produced before the Appellate Tribunal that a part of the surplus income of the properties was also utilised for running madrassas, library and for langar and bhandar for giving food to pilgrims attending the Roza and the mosque on festive occasions.
In accordance with Islamic doctrine, all Muslims, whether Murids or number Murids, had unrestricted access to the Roza and the mosque.
22 of 1963.
Now the maintenance of the Roza and the mosque required moneys and so also did the observance of festive occasions such as Urs, death anniversaries, etc.,
Hazrat Pirmahomed Shah Saheb was a renowned Muslim saint who lived in Gujarat in the early half of the eighteenth Century.
The Murids, however, had two kinds of rights in the properties of the Roza.
at these institutions.
Thus the class of Murids companysists of the descendants of the Murids initiated by the saint in his lifetime.
During his lifetime he initiated some of his followers as his disciples and those so initiated came to be known as Murids.
At the time of the demise of the saint, the number of Murids was about 400.
The descendants of the Murids also became Murids.
Whether the income from the wakf properties for the relevant assessment nears is entitled to exemption under section 4 3 i and or 4 3 ii of the Indian Income tax Ac ?
Several gifts of properties were, therefore, made by Murids for these purposes and certain properties were also purchased by persons in management out of offerings made at these institutions.
It was also pointed out that, in accordance with Islamic doctrine, all Muslims, whether Murids or number Murids, had unrestricted access to the Roza and the mosque.
Ramaswami, J. These appeals are brought, by certificate, from the judgment of the High Court of Gujarat, dated September 25, 1964, in Income tax Reference No.
