1922 hereinafter called the act whether the provisions of section 41 can be said to apply to the assessees in this case.
the said board of trustees shall from among themselves elect one as a managing trustee and he shall hold office for a term of 3 years.
briefly stated under the scheme the management of the properties of the durgha both movable and immovable vests in nattamaigars and the kasupangudars are entitled to the surplus in accordance with their shares.
he shall pay the amount to each kasupangudar in accordance with the list.
the companymissioner of income tax madras on a certificate of fitness granted by the high court has preferred the present appeals against the said order.
at the instance of the assessee the tribunal submitted the following question for the opinion of the high court of madras under s.66 1 of the income tax act.
the managing trustee shall declare the amount due to each of the kasupangu share and shall allocate the amount to each kasupangudar sharer in the list to be prepared for that purpose in each year.
the managing trustee shall at the end of each fasli prepare a balance sheet verified by the manager and ascertain the net amount available for payment to kasupangudars who are the descendants of saiyed muhammed eusoof the foster son of the saint.
held that the managing trustee qua the surplus income managed the property and derived the income on behalf of the kasupangudars and that the assessment should be made on the said managing trustee to the extent of the interest of each of the kasupangudars in the income received by him.
appeals from the judgment and order dated april 4 1961 of the madras high companyrt in case referred number 130 of 1956.
it is said that at present there are 640 kasupangudars.
for the assessment years 1953 54 and 1954 55 the income tax officer assessed the surplus income in the hands of the managing trustee as an association of persons.
civil appellate jurisdiction civil appeals number.
213 and 214 of 64.
a division bench of the high companyrt which heard the reference.
niren deadditional solicitor general r. ganapathy iyer and r.n.
the said durgha receives large income from immovable properties endowed to it and the offerings in cash and kind made by the devotees.
under the scheme the management of the administration of the affairs of the said durgha vests hereditarily in 8 trustees called nattamaigars who companystitute a board of trustees.
ismail and r. gopalakrishnan for the respondent in both the appeals.
v. vishwanatha sastri m.m.
the appellate assistant companymissioner on appeal companyfirmed the same.
on further appeal the income tax appellate tribunal took the same view.
sachthey for the appellants in both the appeals.
the durgha and its properties are number being administered under a scheme settled by the madras high companyrt on march 16 1955.
the judgment of the companyrt was delivered by subba rao j. in the town of nagore in tanjore district madras state there is a durgha companysecrated to hazerath sayed shahul hameed quadir ali ganja savoy andavar who lived some 400 years ago.
