Supreme Court · 1975 INSC 27 · Decided 10 February 1975
State of Maharashtra & ORS. v. The Salvation Army, Western India Territory
- Court
- Supreme Court of India
- Citation
- 1975 INSC 27 · [1975] 3 S.C.R. 475
- Case number
- CIVIL APPEAL No. 487/1973
- Decided
- 10 February 1975
- Bench
- KUTTYIL KURIEN MATHEW, P.N. BHAGWATI, N.L. UNTWALIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
Bombay Public T_rusts Act, 1950, ss. 57 and 58 and Rule 32 of rules framed under Act-Difference between tcx and fee-Liability for co11tributio11 by public trust at 2% of gross income-If tax or fee. Section 57(1) of the Bombay Public Trusts Act, 1950 states that there shall be established a Fund Trusts Administration Fund' and that the fund shall vest. in the Charity Commissioner appointed under the Act.. One of the amounts which ~o to make the Fund is the contribution made by a public trust under s. 58. Section 58 as amended by Amending Act, 1962, provides that in the case of a
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