vil Appeal No 11 N of 1969
From the Judgment and Order dated 22238
1968 of the Bombay High Court in SCA No 1418 of 1964
VN Ganpule for the Appellant in CA No 2211 of 1969
SB Bhasme PC Kapur VN Ganpule and SK Agnihotri for the Appellants in CA No 1191 of 1970
Nemo for the Respondents in CA No 2211 of 1969
Vinod Bobde DN Mishra and Ms Sunita for the Respond ents in CA No 1191 of 1970
Mrs Urmila Sirur for the Intervener
The Judgment of the Court was delivered by BHAGWATI CJ
The only question which arises in these appeals is whether sub section 1b of section 88B is uncon stitutional and void as offending Article 26 of the Consti tution
The constitutional validity of sub section 1b of section 88B is assailed on the ground that by reason of condition i in the proviso to this sub section sections 32 to 32 R of the Bombay Tenancy and Agricultural Lands Act 1948 hereinafter referred to as the Tenancy Act  are made applicable to lands which are the properties of a Trust for an institution for public religious worship if such Trust is not registered or deemed to be registered under the Bombay Public Trust Act 1950 and the applicability of sections 32 to 32R of the Tenancy Act to such lands contra venes the right of the institution to own and acquire move able and immovable property under Article 26 of the Consti tution
The High 869 Court negatived this challenge urged on behalf of the peti tioners
We are also of the view that this challenge must fail
It is not necessary to go into any detailed reasons for the purpose of holding that sub section 1b of section 88B does not offend Article 26 of the Constitution on ac count of condition i in the proviso to that sub section
This condition provides that in order that the lands belong ing to a Trust for an institution for public religious worship should be entitled to exemption from the operation of sections 32 to 32R of the Tenancy Act the Trust must be registered or deemed to be registered under the Bombay Public Trust Act 1950
This condition does not in any way militate against the exception which is made in the main part of sub section 1b of section 88B in favour of lands belonging to a Trust for an institution for public religious worship
It merely introduces a requirement that the Trust must be registered or deemed to be registered under the Bombay Public Trust Act 1950 and this requirement is intro duced in order to ensure that the Trust is really and truly a trust which falls within the language of sub section 1b of section 88B namely that it is genuinely a trust for an institution for public religious worship
If the Trust is registered or deemed to be registered under the Bombay Public Trust Act 1950 that would afford incontrovertible proof of the fact that it is a trust for a charitable or religious purpose
This condition does not therefore in any way detract from the exemption granted under sub section 1b of section 88B
So also condition ii introduced in the proviso does not detract from the exemption since all that it requires is that the entire income of the lands belonging to a trust for an institution for public religious worship must be appropriated for the purposes of such Trust
If lands be longing to a trust for an institution for public religious worship are to be eligible for exemption under sub section 1b of section 88B it would be quite legitimate for the legislature to insist that the entire income of such lands must be appropriated for the purposes of such Trust
That would ensure that the trust is a genuine Trust for public religious worship and is not merely a facade for carrying out some other purpose
We are therefore of the view that sub section 1b of section 88B does not offend against Article 26 of the Con stitution by reason of the introduction of conditions i and ii in the proviso to that subsection
These appeals must fail on this short ground
They are accordingly dis missed but without any order as to costs
SR Appeals dis missed


Summary:
In order that the lands belonging to a Trust for an institution for public religious worship should be entitled to exemption from the operation of Sections 32 to 32R of the Tenancy Act 1948 two conditions namely i that the Trust must be registered or deemed to be registered under the Bombay Public Trust Act 1950 and ii that the entire income of the lands belonging to a Trust for an institution for public religious worship must be appropriated for the purposes of such a Trust who added under the proviso to section 36B1b of the Act
The challenge to the constitu tional validity of the same was negatived by the Bombay High Court
Hence the appeals by special leave
Dismissing the appeals the Court HELD Sub section 1b of section 88B of the Bombay Tenancy and Agricultural Lands Act 1948 does not offend against Article 26 of the Constitution by reason of the introduction of conditions 1 and ii in the proviso to that sub section
869G H Both conditions i and ii do not in any way detract from the exemption granted under sub section ib of section 88B of the Act
Condition i merely introduces a require ment that the Trust must be registered or deemed to be registered under the Bombay Public Trust Act 1950 and this requirement is introduced in order to ensure that the Trust is really and truly a trust which falls within the language of subsection 1b of section 88B namely that it is genu inely a trust for an institution for public religious wor ship
If the Trust is registered or deemed to be registered under the Bombay Public Trust Act 1950 that would afford incontrovertible proof of the fact that it is a trust for a charitable 868 or religious purpose
Condition ii requires that the entire income of the lands belonging to a Trust for an institution for public religious worship must be appropriat ed for the purposes of such Trust
If lands belonging to a trust for an institution for public religious worship are to be eligible for exemption under sub section tb of section 88B it would be quite legitimate for the legislature to insist that the entire income of such lands must be appro priated for the purposes of such Trust
That would ensure that the trust is a genuine Trust for public religious worship and is not merely a facade for carrying out some other purposes
869C F