civil appellate jurisdiction civil appeal number 313 of 1958.
appeal from the judgment and decree dated february 2 1956
of the bombay high companyrt in appeal number 775 of 1955 from
original decree. veda vyasa s. g. patwardhan and ganpat rai for the
appellants. n. sanyal additional solicitor-general of india n. s.
bindra and r. h. dhebar for the respondent and the state of
maharashta  intervener . 1962. may 1. the following judgments were delivered. the judgment of sinha c. j. rajagopala ayyangar mudholkar
and venkatarama aiyar jj. was delivered by rajagopala
ayyangar j.
rajagopala ayyangar j.--this is an appeal on a certificate
of fitness granted by the high companyrt of bombay under art. 133  1   b   c  of the companystitution and the question
raised for companysideration is whether the kesari mahratta
trust of which the appellants are the trustees was or was
number a public trust within the meaning of the bombay public
trust act  act xxix of 19-50  which it will be companyvenient to
refer to as the act. the act which by its long title was enacted to regulate and
to make better provision for the administration of public
religious and charitable trusts in the state of bombay
came into force on august 14 1950. section. 18 of the act
enacted
18.  1  it shall be the duty of the trustee
of a public trust to which this act has been
applied to make an application for the
registration of- the public
trust. section 66 of the act provides penalties according to a
table appended to it for companytravention of the several
sections set out in it and among the sections so included is
s. 18 1 . in this state of affairs the trustees of the
appellant-trust addressed on april 16 1952 a companymunication
to the assistant charity companymissioner poona region poona-
being the authority empowered to effect the registration of
the trust if it was a public trust-that the kesari
mahratta trust was number a public trust within the
meaning of the act and submitted that it was number liable to
be registered thereunder. section 19 of the act empowers
an assistant
charity companymissioner to make an enquiry for ascertaining
inter alia whether a trust exist and whether such trust is
a public trust. this officer held an enquiry under this
provision giving an opportunity to the trustees of the
trust to make representations and urge their companytentions. thereafter be recorded a finding under s. 20 of the act that
it was a public trust to which the act applied and passed an
order directing the trust to be registered. section 70 of the act provides for appeals being filed
against findings recorded and orders passed under s. 20 by
assistant charity companymissioner s to the charity
commissioner and the trustees availed themselves of this
remedy and repeated their companytentions before the charity
commissioner. the appellate-authority however reached the
same companyclusion as the assistant charity companymissioner and
dismissed the appeal. section 72 of the act enables a party
aggrieved by the decision of the charity companymissioner under
a. 70 on the question whether a trust exists and whether
such trust is a public trust to apply to the companyrt to set
aside the said decision. the trustees moved the companyrt under
this provision but this application was dismissed by the
learned district judge poona. it was from this judgment of
the learned district judge that the trustees filed an appeal
to the high companyrt of bombay who also dismissed the appeal
but granted the certificate which has enabled the present
appeal to the filed. it would be seen from the above narrative that the entire
question raised by the appeal is companycerned with whether the
kesari mahratta trust was a public trust within the
meaning of the act so as to justify the order of the
assistant charity companymissioner requiring the trustees to
have the institution registered. section 2 of the act
which companytains definitions defines a public trust in cl.  13  thus
an express or companystructive trust for either public
religious or charitable purpose or both
to read only the portion relevant for this appeal. the
other material provision is s. 9 of the act which defines
charitable purpose. the purpose defined include
 1  relief of property or distress
 2  education
 3  medical relief and
 4  the advancement of any other object of general public
utility but does number include a purpose which relates-
 a  exclusively to sports or
 b  exclusively to religious teaching or worship. there are certain other provisions of the act to which our
attention was drawn during the companyrse of the arguments but
as both their companystruction as well as their companystitutional
validity which were the subject of debate before us would
arise only if the trust were a public charitable trust
within the definition in a. 2 13  read with s. 9 we purpose
immediately to proceed to companysider the submissions made by
learned companynsel in relation to this crucial point. the trust in question was created by a deed dated august 16
1920 by three persons. the first two authors of the trust
were the sons of lokmanya bal gangadhar tilak who had died
on august 1 1920 leaving a will executed on april 5 1918
to the terms of which we shall refer presently. the third
executant was the executor
appointed by the deceased under his said will. the trust
deed in its preamble refers to the execution of the will and
after reciting the fact that the will was agreed to in all
respect by the three exeoutants proceeds to state that the
trust deed in regard to the kesari printing press newspapers
etc. was being executed in order that the objects recited in
the will may be fulfilled. the trust deed companytains 13
clauses but of these those relevant for the companysideration of
the matters arising in the appeal are only two and they are
cls. 1 and 8. clauses 1 specifies the objects of the trust
while el. 8 makes provision for companytingencies arising from
the trustees becoming incapable of discharging their duties
as well as from the institution ceasing to exist. it reads
in the event of any of the said trustees
becoming incapable of discharging the duties
of the trust for any reason whatsoever such
person as in the opinion of both the trustees
may be fit to discharge the duty in accordance
with the wishes of the lokamanya tilak shall
be appointed as a trustee for the prep
etuation of this institution and trust. if
perchance there is only one trustee left for
making this appointment he shall appoint a
trustee following the above policy. and all
the rights of the trustee of the said insti-
tution under this trust deed shall vest in
the trustee so appointed. if for any reason
whatever new trustees are number appointed or
numbere of the prior trustees survives the pan-
chas mentioned  under appointment of new
trustees by the panchas  in clause 8 under
the heading of the printing press in the
will of the lokamanya tilak or the panumberas
appointed in their own place by such panchas
shall appoint the new trustees. but if such
appointment of new trustee is number made in
the manner stated above the trust estate
shall revert to number. 1 and 2 of us or to
their heirs primarily in the capacity of
trustees as such. if for any reason this
institution ceases functioning for the time
being but if it is possible to revive that
institution such trustees who may be present
and fit to carry on the institution under this
trust-deed. however if this institution
ceases to exist for any reason whatsoever
and it is thought that it is number possible to
revive it at any time later on the trust
property shall be of the ownership of number. 1
and 2 of us or their heirs. the trustees of
the institution individually or their heirs
shall have numberprivate  personal  right
whatever to this property. it is only necessary to add that learned companynsel for the
appellant-trustees assured us that the appellants had no
intention at all of abandoning the objects of the trust or
ceasing to be bound by the terms of the trust deed even in
the event of our holding that the trust was number a public
charitable trust but that cherishing as they did the memory
of lokmanya tilak they would carry on the mission entrusted
to them by the great leader for ever. as almost the entire
argument in the appeal before us as well as the decision
against the appellants in the companyrts below have rested
wholly on the interpretation and legal effect of the
provisions companytained in el. 1 it is necessary to set this
out in full. the trust deed is in marathi and the following
is its english translation accepted by both parties
this trust deed has been made as a means to
the fulfilment perpetually and uninterruptedly
after the death of the late lokmanya bal
gangadhar tilak of that very object of his
with which he took all activities after be
took charge of the newspapers-the
kesari and maratha such as of spreading
political education through the newspapers and
thereby making people alive to their political
rights and carrying on other multifarious
public activities companyducive to the national
ideal etc. pausing here is it necessary to mention that the
translation as it appears in the paper book reads such as
spreading national education through those newspapers etc. it was however agreed that the adjective national was number
a companyrect rendering of the marathi expression rajakia
which was more accurately denumbered by the word political
and we therefore proceed on the translation which was
accepted before us by both the parties. it will be seen from the preamble and cl. 1 that the trust
was brought into existence or the purpose of fulfilling the
last wishes of the lokmanya as expressed in his will dated
april 5 1918. the terms of the will have therefore
relevance for understanding the object sought to be achieved
by the trust. the will was made in companyorado on april 5
1918. most of the dispositions of the will are taken up
with legacies to his sons but the disposition we are number
concerned with occurs in cls. 3 and 4 of the will and we
shall read the relevant portions of those clauses. clause 3
 1  which is headed the printing press reads
i have made a public trust of the newspapers
the office the printing press the machine
and the foundry the newspaper library and
security-money in respect of newspapers
this however was number accurate for though evidently the
lokmanya had intended to create a trust numberformal deed
therefor had been executed and it was this deficiency that
was supplied by
his sons and the executor appointed under the will. clause
4 of the will is of relevance and it ran
the policy of the papers  editorial policy
shall be kept as it is under numbercircumstances
shall it be changed. the other provisions of the will do number bear upon the points
arising in this appeal. the question number for our companysideration is whether under cl. 1 of the deed of trust a public charitable trust has been
created. analysing the provision of the clause it would be
seen that the prime object of the trust was the fulfilment
of the basic purpose which animated the activities of the
late lokmanya and which he sought to accomplish through the
two newspapers-kesari and mahratha after he took charge of
them. this has to be read with the provision of the will
directing the companytinuance of the two newspapers with their
policy entirely unchanged. as if in explanation or
exemplification of this prime purpose we have the statement
that the object the lokmanya sought to achieve through the
two newspapers was that of spreading political education
and thereby making the people alive to their political
rights and carrying out other multifarious public activities
conducive to the national ideal. pausing here it is necessary to mention that though the
object of the trust was thus intimately bound up with the
policy and purpose of the kesari and mahratha after the
lokmanya took charge of them numberevidence was led at any
stage by either party as to what precisely was the policy or
the object of the two newspapers which was sought to be
achieved by the lokmanya through them. number was evidence
placed before the companyrt of the precise aims and objects
which the lokmanya incalcuted by to teachings through these
numbers-
papers. it was possibly assumed that the life and ideals
for which the lokmanya stood and in particular the matters
which he companysidered as the prime purpose and policy of these
two newspapers with which he was companynected for over two
decades were matters of history so well-knumbern to the companyrts
and authorities in maharashtra and therefore on which no
formal evidence was required to be adduced. we would
however add that such evidence on the record would have
lightened our task and that it is with this handicap that
the point in companytroversy in the appeal has to be decided. this might be the companyvenient stage at which reference companyld
be made to a previous occasion when the interpretation of
the trust-deed with particular reference to the question of
its character as a public charitable trust came up for
consideration before the companyrts. section 4  3  of the
indian income tax act 192 2 exempts from income tax any
income derived from property held under a trust or other
legal obligation wholly for religious or charitable purposes
in so far as such income-is applied or is accumulated for
application to such religious or charitable purpose
the section carried a definition of charitable purpose
which was stated to include relief of the poor education
medical relief and the advancement of any other object of
general public utility which it would be seen is in terms
the same as the definition of a charitable purpose under
the act. the claim of the kesari and mahratha trust to
exemption under this provision came up for companysideration
before the high companyrt of bombay on a reference under s. 66
 2  of the indian income-tax act. the reference was heard
by beaumont c. j. and rangnekar j. and the learned chief
justice delivering the judgment of the companyrt said
to my mind the trust which is companytained in
cl. i of the deed is too vague and wide to
be regarded as a charitable trust within the
meaning of the income-tax act. some of the
purposes numberdoubt are charitable but others
are number and the whole of the funds may be
applied to number-charitable purposes. the
purposes include organising public movements
and even if you limit those general words by
the words calculated to promote the national
ideal it seems to me impossible to say that
the promotion of public movements calculated
in the view of the trustees to promote the
national ideal can be regarded as necessarily
of public utility. the learned judges therefore held that the trust was number
entitled to exemption under s. 4 3  of the income-tax act . learned companynsel fortheappellant did number companytend before us
that this judgment was yes judicature in these proceedings
for the decision of the matter number before us but as
expressing the views of the learned judges on the companystruc-
tion of the document whose interpretation is the subject of
dispute in the present case. with these observations we
shall put aside that decision and proceed to companystrue the
terms of cl.  1  of the deed to find out how far the object
sought to be achieved are within the definition of
charitable purpose within the act. in doing this it would be companyvenient first to set out the
construction which found favour with the learned judges of
the high companyrt in the judgment number under appeal and then
consider the sub. missions made by learned companynsel on either
side. referring to cl. 1 and the matters to which it
refers as needed to be done for fulfilling the objects of
the trust the learned judges said that these were  1  the
awakening in the minds of the people a companysciousness of
their political rights by spreading the knumberledge of
politics through the newspapers
kesari and mahratha and  2  organising various public
movements calculated to promote the national ideal. they
went on to state that the second purpose companyld number amount to
a charitable purpose under the bombay public trust act and
observed
as the nature and character of the public
movements which were to be promoted for
furthering the national ideal were number even
indicated much less specified it seems impo-
ssible to say that the organisation of public
movements which in the opinion of the trustees
might be calculated to promote the national
ideal can be regarded necessarily as an object
of general public utility within the meaning
of clause  4  of section 9 of the act. those
public movements would obviously number fall
under any of the other clauses of section 9
either. clearly therefore the second of the
two purposes mentioned in clause 1 of the
trust-deed cannumber be companysidered a charitable
purposes. they however were of the view that the first purpose
viz. of awakening a companysciousness of political rights
among the people by spreading the knumberledge of politics
through the newspapers would be a charitable purpose. in
this companytext they companysidered that the decisions of the
english companyrts that the attainment of political purposes
would number be a charitable purpose as advancing an object of
general public utility companyld number be applied in india and
that even if the same were applicable that under the trust-
deed before them the awakening of political companysciousness
among the people was number identical with the advancement of
political objects and that the awakening of such companyscious-
ness need number necessarily be for achieving a political
purpose being out of the way they companysidered that the
awakening of such companysciousness would be
an advancement of an object of public utility. several points were raised by learned companynsel for the
appellant in support of his companytention that the trust-deed
did number create a charitable trust. his first submission was
that the learned judges of the high companyrt were wrong in
considering that there were two objects to be subserved by
the trust for the attainment of which the trust was founded
but only a single object and that object was political in
its nature and that companysequently it was number a charitable
purpose within the meaning of the law. his next submission
was that even if there were two objects as the learned
judges of the high companyrt had held they were number really
independent objects but both of them were dominated by a
single purpose which was political in its nature. at the
base of bath of these interpretations of the deed lay the
submission that the object to be attained by the trust was
political and if so it was number charitable. we companysider that there is companysiderable force in the
submission of learned companynsel that the trust has been
founded with a view to achieve a single objective or
purpose viz. the fulfilment perpetually and
uninterruptedly of the object with which the late lokmanya
took up all activities after he took charge of the
newspapers kesari and mabratha. it might be that the
activities for which the newspapers were utilised after he
took charge of them disclosed more than purpose but the
common link between every such line of activity was that it
stemmed from a political purpose for the newspapers were
made to serve as the vehicle for achieving his objectives. the question therefore as to the purpose of the trust would
have to be resolved by examining the various activities in
which he himself engaged and the object with which he
engaged in them but the latter is number the basis
upon which the high companyrt has proceeded in reaching a
finding that the trust-deed disclosed a duality of purpose
one of which the learned judges recognised was number
charitable but the other was held to be so. the words in the
second limb of the first clause referring to the spreading
of political education through the newspapers and thereby
making people live to their political rights and secondly
the carrying on other multifarious public activities
conducive to the national ideal were really meant as
illustrations of activities undertaken by the late lokmanya
during his life-time as is manifest by the use of the words
such as before the clause. if the object with which the
lokmanya took up his activities after he assumed charge of
the newspapers was dominated by a political purpose and the
newspapers were used by him to achieve that objective the
illustrations of his activities set out in the clause must
be similarly companystrued. but to this we shall revert later. this apart there is one other way in which the matter might
be approached. the learned judges of the high companyrt have
held that the object signified by the words carrying on
other multifarious public activities companyducive to the
national ideal was much too vague to serve as an object or
purpose of an enforceable trust for besides the vagueness
involved in the description of the activity as companyducive to
the national ideal etc there is a further vagueness
introduced by the words other multifarious public
activities. one mode of testing the validity of this
object would be whether one companyld uphold the deed as
constituting a valid enforceable charitable purpose if it
had merely made provision for the trust-fund being utilized
for carrying on multifarious public activities companyducive to
the national ideal etc. it is obvious that this question
could be answered only in one way and that in favour of
holding that the trust was too vague to
be valid. if therefore the last portion of the clause was
left out of account two questions would have to be
considered  1  whether on a proper companystruction of cl.  1
read with the rest of the deed the object sought to be
achieved is or is number a single one and  2  whether the
object indicated by the words spreading of political
education through the newspapers and thereby making people
alive to their political rights would be a charitable
purpose within the meaning of s. 9 of the act ? if the last
part of the clause  1  were out as too vague the object
of the trust would read to quote the relevant words the
fulfilment perpetually and uninterruptedly of the very
object with which he  the lokmanya  took up all activities
after he took charge of the newspapers such as spreading
political education through- these newspapers and thereby
making people alive to their political rights. we shall
immediately proceed to deal with the import of the words
the very object with which he took up all activities after
he took charge of the newspapers but before we do so we
might state that we have numberhesitation in holding that the
words of the clause we have just extracted indicate but a
single purpose viz. the fulfilment of the objects with
which tilak took up all activities after he took charge of
the two newspapers. we have earlier drawn attention to the feature that no
evidence was placed before the authorities under the act or
before the companyrts as to the object which the lokmanya sought
to achieve by the two newspapers learned companynsel for the
appellant invited our attention to the reported decision of
the bombay high companyrt where certain writings and articles of
the late lokmanya came up for companysideration and in
particular to the articles which formed the subject-matter
of the charges against the lokmanya in prosecutions for
sedition. but if one were companyfined to the these
they must obviously give us only a partial and truncated
idea of his activities and so are apt to afford but a
distorted picture of the objects with which the two
newspapers were companyducted. we therefore examined the
literature bearing on the life and work of this great leader
and particularly two recent books on the topic bala
gangadhar tilak by parvate  1958  which was brought to our
attention by mr. sanyal appearing for the respondent and
lokmanya tilak by dhananjay keer  september 1959 . in
doing so we have companyfined ourselves to the facts there
stated and have refrained from taking into account the
evaluation by the authors of tilaks activities or their
comments on any particular views on public or social matters
entertained by the subject of their biography. as a result of this examination we gather the following
facts which are of relevance to the point before us. tilak
though he was associated with the two newspapers from their
start in or about 1881 took over the editorship of the
kesari in 1887 and became the sole proprietor of both the
papers by 1893 and was in charge of i heir companyduct till his
death in 1920. tilak was a public figure who dominated the
political firmament of the companyntry for near three decades. he was a rebel against political wrongs. he was a champion
of all who were oppressed and companyceived it as his sacred
mission to rouse the people to a sense of their wrongs and
of their strength in winning their salvation for it was his
firm companyviction that petty tyranny by the foreign
bureaucracy was possible because of the ignumberance of the
people and their apathy to their companydition. his ideas
might be gleaned from his observation that people must fight
for the vindication of their rights and that those who were
unmoved at the sight of injustice and the high handed policy
of the government should number be regarded as human beings. the two newspapers were intended by tilak
to be the mechanism by which the wrongs done to the people
should be brought home to them and their companyscience roused
to a sense of the injustices and oppressions to which they
were subjected. in r. undertaking the responsibility of
running the kesari and the mahratha it was a clear
indication of his resolve to throw himself companypletely into
public life and to devote himself to the task of the
political education of the masses. he wrote in the kesari
about every public grievance and every public cause and this
made him the champion of popular causes and amass leader. the two the kesari and the mahratha were in numbersense mere
newspapers. they were primarily views-papers vehicles of
public opinion and the news they companytained were carefully
selected to be helpful to the views propagated in them tilak
looked upon kesari as the chief vehicle for propagating his
views as he wanted them to be disseminated as widely as
possible. the objective determined its style it was
direct simple forthright. the papers championed the cause
of the underdog and everywhere fought against injustice
contained a study of public companyplaints and grievances
exposed oppressive officers criticised fearlessly and made
constructive suggestions for the reform of the
administration and championed the peoples cause in every
sense. during tilaks days tilak and kesari became
synumberymous terms. the kesari had been the citadel of the
national fight and remained impregnable even through
repressive campaigns and became a national asset. it was
tilaks companyfirmed view that the ills of the nation demanded
political reforms and number immediate social reforms. tilak
challenged the right of the foreign bureaucracy to sit in
legislative judgment on lndian society. it was the view of
tilak that respect must be paid to the prejudices of people
and that one must try to make the humblest of them feel that
he was one of them. tilak was companyvinced
of the futility of appeals to people made in the form of
speeches and resolutions with their eyes fixed towards
government and realised that the indian national companygress
with which be was closely associated from 1889 would be able
to ameliorate the companydition of the people if the masses were
attracted to it and their power harnessed to the chariot of
the companygress. it was the main role in his life to stir up
the people against their poverty degradation and slavery. to foster opposition to british rule to bring people into
conflict with government and to make government unpopular
was the great aim of tilaks speeches writings and
leadership. the enthusiasm and vigour of the people bad to
be utilized for keeping up their pride in the achievements
of their ancestors and as a means of educating the companymon
people. he sought to rouse the pride of the people in their
past heroes so as to unify them into one body to achieve
political liberation. his plea was that people should be
taught what their rights were and how they companyld get their
grievances redressed. that was the way to increase the
influence of the companygress. he taught people to act
fearlessly though peacefully and lawfully and get their
grievances redressed for the principle underlying his
philosophy wag that foreign yoke companyld be over thrown only
when people were awakened and discontented when it is number
possible for a foreign government to hold them under its
sway. without attracting the attention of the people to the
unjust state of affairs numberpolitical progress was possible
number reform in the administration. from about 1903 tilak was
gradually shifting to what the moderates used to call
extremism smouldering as he was at the apathy shown by the
moderate leaders towards active politics. the companygress
which gave occasion for orators brandishing polished phrases
and ended with prayers and petitions had grown sterile. he
was companying to realise that politics must cease to be the
pastime of the old orators and
title holders. though he felt that the record of the
congress left numberroom for disappointment or despair its
triumph lay in awakening the soul of the nation. the
moderates accepted british rule as a divine dispensation but
the militant nationalists led by tilak-refused to believe in
the doctrine of divine dispensation. after the partition of
bengal in 1905 and the agitation which followed it tilak
wrote articles discussing the policy of boycott of foreign
goods and particularly of foreign cloth and he companysidered
that a boycott on a national scale was the proper remedy
but its results depended upon actions and lot upon words. tilak was then the spearhead of the swadeshi movement but
even here it was fired and inspired by a political purpose
for he said
if the indian government dissociates itself
from the companymercial aspirations of the
british nation then it will be time for
swadeshi workers to companysider the question of
dissociating their movement from politics. but so long as politics and companymerce are
blended together in the policy of the
government of india it will be a blender to
dissociate swadeshi movement from politics. and in the kesari he declared that if it was unavoidable to
use a foreign article they should give preference to
articles produced in asiatic companyntries and the next
preference should be given to other european companyntries and
america. it was tilak who made it the mission of his life to arouse
the people against political slavery and foreign rule. he
resolved to organise the people under the banner of the
congress and to make it the real spokesman of the people. the two newspapers served as the vehicle through which he
aimed to achieve these objects. possibly numberhing brings out
ore forcibly the purpose and aim of the
lokmanya which animated his companyduct of the newspapers than a
self-appraisal which is extracted in the biography by
parvate already referred to. a companytroversy arose in 1919 about tilaks neglect of or
apathy to social reform and his exclusive attention to
political progress and there was an attack by dr. paranjpye
on this aspect of the matter in an article in the bombay
chronicle reviewing tilaks sins of omission and companymission. tilak published a rejoinder in which he reviewed his whole
career. in the companyrse of this letter tilak said my views
on political and social matters are well-knumbern to the
public. the charge against me is that my activity and
propaganda are one-sided. i do number hold that social
reconstruction must be undertaken prior to political
emancipation. i attach greater importance to the latter. speaking of the kesari he said it is true that i made it
an organ exclusively of political propaganda. i do number deny
it but at the same time let me point out that the political
awakening in maharashtra since then is more the work of this
paper and my party than mr. paranjpye and the men of his
ilk. before companycluding this part of the case it is necessary to
refer to an aspect of the matter arising out of our summary
of the lokmanyas activities which he pursued through the
two newspapers. it would be seen that he was wholly
concerned with achieving the intimate association of the
people and their representatives in the administration and
governance of the companyntry and if possible the entire
elimination of foreign rule altogether and the two news-
papers were utilised for educating and rousing people to
achieve these. what tilaks policy or activities would have
been after companyplete independence had been achieved and the
policy which he would have the papers pursue subsequently is
an interesting question but one which we companysider number
relevant
for the determination of the question before us. what we
are companycerned with is as regards the object which tilak
sought to achieve by companyducting these newspapers and to
perpetuate which the trust was founded. the survey though very inadequate of the public life and
activity of the lokmanya in particular relationship with the
two newspapers undoubtedly show that his purpose in taking
over and companyducting the newspapers was clearly political in
the sense of seeking to achieve by means of rousing the
consciousness of the people to their companydition a political
awareness by which adjustment of a political character
would be demanded and enforced by the persons who imbibed
those truths or were influenced by such writings. the next question to be- companysidered is whether a political
purpose i.e. for educating people number on theories of
political or social sciences as a subject of academic study
but for moving them to practical action to achieve
governmental changes is or is number a charitable purpose. there was some debate before us as to the import of the
expression charitable and arguments were addressed in
particular as to the exact point of difference between the
concept of charity under the english law and that under the
indian law. numberdoubt as pointed out by lord wright in
chichester diocesan fund board-of finance  incorporated

simpons  1  the term charity has number in england
always had a precise companynumberation. what companystituted a
charitable purpose has there been derived from the preamble
of the act 43 elizabeth 1 ch. iv  1601  which was taken to
signify those purposes which would be held to be charitable. it is number necessary for us to set out the objects enu-
merated in that preamble but it was always companysidered that
list was number exhaustive though to decide whether a purpose
was in law charitable or
 1   1944  a.c. 341 353.
number it has been the practice of the english companyrts to refer
to that preamble. in these decisions besides the objects
there enumerated others which by analogy were deemed to be
within the spirit and intended of that statute have been
held to be charitable in the legal sense. ever since
however the judgment of lord macnaghten in companymissioners for
special purposes of income pax v. pemsel  1  the expression
charitable purpose has been understood to companyprise four
main heads  1  relief of poverty  2  advancement of
education and learning  3  advancement of religion and  4
other purpose beneficial to the companymunity or the advan-
cement of objects of general public utility. as regards the
last clause lord macnaghten expressed the view that under
english law there might be some purposes of general utility
which might be charitable and some which might number be the
true test being whether the particular purpose was within
the spirit and intention of the statute of elizabeth. whether the companycept of charity under indian law is or is number
wider than what lord macnaghten companysidered to be the scope
of charitable purpose in england does number really arise for
consideration in the case before for us we are bound by
the terms of s. 9 of the act which has defined the several
categories into which a charity might fall. it was number the companytention of the respondent that the trust-
deed companystituted a charity under any other head than that of
the fourth clause of s. 9 viz. the advancement of any
other object of general public utility. in saying so what
we desire to point out is that it was number the companytention of
the respondent that by the reference to political
education in cl. 1 of the trust-deed the charity was one
for the advancement of education within s. 9  2 . it
would be seen that ultimately the question to be decided is
whether the achievement
of a political purpose in the sense of arousing in people
the desire and instilling into them an imperative need to
demand changes in the structure of the administration and
the mechanism by which they are governed companyld be said to
be the advancement of an object of general public utility. having regard to the very limited nature and scope of the
question before us it is number necessary to companysider the
precise points of the difference between the english law as
understood by lord macnaghten and that which finds place in
the indian statutes dealing with the relevant topic. we say
this because we have judgments--of the privy companyncil companys-
truing the terms of s. 4 of the indian income-tax act of
1922 in which enactment the purposes which are companyprehended
within the expression charitable are defined in exactly
the same manner as we find in s. 9 of the act number in
question and where in particular the. learned judges had to
consider the question whether the achievement of a political
purpose as we have explained earlier was a charitable
purpose. before however referring to the privy companyncil it would be of
advantage if we refer briefly to the decisions in england
which have taken the view that if a purpose were political
it is number charitable i.e. it does number advance an object of
general public utility. the earliest case to which we need
make reference is the decision of rowlatt j. in companymis-
sioners of inland revenue v. the temperance companyncil  1 . it
arose out of a claim by the temperance companyncil for
exemption from payment of income-tax in respect of the
income and dividends derived by the companyncil on the ground
that the companyncil was established for charitable purposes
only. the purpose of the companyncil was by united action to
secure legislative and other temperance reform. dealing
with this claim the learned judge said
 1   1926  10 tax cas. 748.
the work of the companyncil it was provided was
to be a of strictly number-party character. that
is a wholly irrelevant companysideration. when it
has been said that a political purpose is number
a charitable purpose that companyclusion is number
relevant because political purposes are or
may be purposes mixed up with party politics
the word political does number mean that in
that companynection at all. the learned judge went on to state that the object of the
trust being to secure a certain line of legislation it
would number be a charitable trust. bonar law memorial trust v. companymissioners of inland revenue
 1  is the next case to which reference might usefully be
made. the done under the trust was the chairman on the
date of gift of the central office of the companyservative
party. and the fund was donated by an oral trust and a deed
was executed after the death of the donumber to secure the
objectives with which the donumber had made the gift. the
objects were inter alia to honumberr the memory of bonar law
 a former leader of the companyservative party  to preserve a
historical building from destruction and to use it as a
college for the education of persons in econumberics political
and social science etc. with special reference to the
development of the british companystitution and in such other
subjects as the governing body might deem desirable. the
intention of the governing body was to educate students in
political principles and to exclude propaganda in support of
a particular party and students were admitted to the
college without any reference to their political beliefs or
inclination. it was however companyceded that the governumbers of
the companylege and the members of the education companymittee were
wholly companyposed of members of the companyservative party and
that lectures were given on the companyservative party
 1   1933  17 tax cas. 508.
organisation but number on liberal or socialist organisation. the question before the companyrt related to the claim of this
trust for exemption under the income tax act. finlay j.
in rejecting the claim of the trust to the exemption
observed
it is necessary to ascertain exactly as far
one can what the question to be decided here
is. it was suggested by mr. needham that a
trust for the promotion of companyservative
principles would be a good charitable trust. i am number prepared to hold that. in my
opinion there is numberauthority. which has gone
as far as that. it is true that stirling j.
in the case of scoweroft  1  left the matter
open but in my opinion on the present
position of the authorities and also as i
think on the principle of the thing it is
impossible to hold that a trust which is
simply a trust for the propagation of the
political principles of a particular party is
a good charitable trust. the learned judge then extracted a passage
from the judgment of russell j. in in re
tetly  2 reading
subsidising a newspaper for the pro. motion
of particular political or fiscal opinions
would be a patriotic purpose in the eyes of
those who companysidered that the triumph of those
opinions would be beneficial to the companymunity. it would number be an application funds for a
charitable purpose. scowcrofes case which is referred to by finlay j. is
reported in 1898 2 ch. 638. under a will a particular
property was devised to be set apart to be maintained for
the furtherance of companyservative principles and for religious
and mental
 1  1898 2 ch. 638.  2   1923  1 ch. 258 262.
improvement and to be kept free from intoxicants and
dancing. the case before the companyrt arose on an originating
summons taken out by the trustees of the will to determine
the validity of the devise. it was urged in support of the
summons by companynsel who disputed the validity of the
disposition that a gift in furtherance of companyservative
principles wan number a good charitable gift and that as it was
impossible to say how much to be devoted to the advancement
of the companyservative cause and how much to religious and
mental improvement the purpose was vitiated and the entire
devise was void. on the other hand it was the companytention
on behalf of the attorney-general that the bequest for a
religious purpose was good and was number vitiated by being
associated with or intended to promote any particular views
unless such views be illegal or immoral. it was further
urged on his behalf that the gift before the companyrt was number
one merely for the furtherance of companyservative principles
but for companyservative principles and religious and mental
improvement i. e. for religious and mental improvement in
connection with companyservative principles and that looking at
the substance of the gift they were really and principally
for the mental and moral improvement of the villagers and
number being in validated by the tinge of companyservative
principles were good and valid charitable gifts. stirling
j. accepted this submission of the attorney general in
support of the validity of the trust. the learned judge
said
whether or number a gift for the furtherance of
conservative principles is a good charitable
gift is a question upon which i do number think
it necessary to express any opinion in this
case because it seems to me that the reading
which is suggested is number the true one but
that this is gift for the furtherance of
conservative principles and religious and
mental improvement in companybination. it is
either a gift for the furtherance of
conservative principles in such a way as to
advanced religious and mental improvement
at the same time or a gift for the
furtherance of religious and mental
improvement in accordance with companyservative
principles and in either case the furtherance
of religious and mental improvement is in my
judgment an essential portion of the gift
it is therefore a gift in one form or anumberher
for religious and mental improvement numberdoubt
in companybination with the advancement of
conservative principles but that limitation
it appears to me is number sufficient to prevent
it from being a perfectly good charitable
gift as undoubtedly it would be if it were a
gift for the furtherance of religious and
mental improvement alone. in re tetley  1  referred to by finlay j. in boner law
memorial trust case  2  was companycerned with the validity of
a bequest under which the trustees were directed to apply
property for such patriotic purposes or objects and such
charitable object or objects in the british empire as they
in their absolute discretion should select. the companyrt of
appeal affirming a judgment of russell j. held that a
patriotic purpose might number necessarily be charitable and
therefore the bequest was void. dealing with the head of
charity relating to trusts for purposes beneficial to the
community barrington l.j.said. you inquire what the divisions of charities
are and you companye to the companyclusion that there
is one miscellaneous set of chari-
 1  1923 1 ch. 258 262.  2   1933  17 tax. cas. 508.
ties which can be classed under that head but
to stateduce from that the numberion that every
purpose of general use to the companymunity must
be a charity is just about as logical as to
draw from a statement in the report of an
insurance society that persons insured with
us may be divided into men women and
children the deduction that every man every
woman and every child is insured in that
society. it seems to me therefore that it
is open to us to say that merely because a
trust may be said to be for the general use of
or for some purpose beneficial to the
community is number necessarily companyfined to
charitable purposes in the legal acceptable
of that term expression patriotic
purposes even if it be companyfined to purposes
beneficial to the state is number necessarily
confined to charitable purposes and a gift
for patriotic purposes is therefore so
uncertain as to be void. the position is summarised in halsburys laws of england  1
thus
a trust for the attainment of political
objects is invalid number because it is
illegal-for everyone is at liberty to
advocate or promote by any lawful means a
change in the lawbut because the companyrt has no
means of judging whether a proposed change in
the law or will number be for the public benefit
and therefore cannumber say that a gift to secure
the change is a charitable gift. the law as stated here is an extract from the judgment of
lord parker in bowman v. secular society limited 2
 1  3rd edn. vol. 4 para 523-the title being companytributed
by danckwerts
2  1917 a. c. 406 442.
we shall number turn to the decisions of the privy companyncil in
appeals from india which bear upon the question as to
whether a trust created for a political purpose or with a
view to attaining political objects companyld be held to be a
charitable trust within the meaning of the words the
advancement of an object of general public utility. in the
trustees of the tribune press lahore v. companymissioner of
income-tax 1  the companyrt was companycerned with the claim to
exemption under s. 4  3  of the indian income-tax act which
as we have pointed out earlier is for purposes relevant in
the present companytext identical with s. 9 of the act. the
exemption was claimed by the trustees of the tribune press
under a trust which directed them to maintain the said
press and newspaper in an efficient companydition keeping up the
liberal policy of the said newspaper and devoting the
surplus income of the said press and
newspaper in improving the said
newspaper and placing it on a footing of permanency it. might be mentioned that evidence was placed before the privy
council of selected issues of the newspaper which threw
light on the character and the policy of the paper in
lifetime of the founder as explanatory of the direction
contained in the i words keeping up the liberal policy of
the said newspaper. the reference under s. 66 2  of the
income-tax act came before a division bench of the lahore
high companyrt and as the learned judges were divided in their
opinion the question was referred to full bench of three
judges and by a majority the learned judges held that the
income of the trust was number exempt. it was from this
judgment that the trustees preferred the appeal to the privy
council. sir george rankin who delivered the judgment of
the judicial companymittee first rejected an argument which
sought to sustain the charitable nature of the first by a
 1  1939 l. a. 66. i. a. 241.
contention that the trust might be regarded as of an
educational character the submission being that the
establishment and maintenance of an efficient newspaper
catering to the needs of a populous district where was need
for such a paper fell within such a purpose. the next point
that was urged had been that the property was held under a
trust for the advancement of an object of general public
utility. the learned judge pointed out that the statutory
law in india had for a long number of years and in several
instances defined charity in the way which it had been
found in indian income-tax act with which they were company-
cerned. two of the learned judges of the high companyrt had
expressed an opinion that on the question whether a
particular object or purpose was of general public utility
the true test was number what the companyrt companysiders to be
beneficial to the public but what the testator or the
author of the trust companysidered to be so. this view was
dissented from and it was pointed out if this were accepted
trusts might be established in perpetuity for the promotion
of all kinds of fantastic  though number unlawful  objects. the companyrt had therefore a responsibility in the matter in
coming to a decision as to the object of the trust and to
discover whether it satisfied the statutory test of
advancing general public utility. the judicial companymittee
expressed its assent to the view that an eleemosynary
element was number essential for a use being charitable and so
the fact that the newspaper was number given free to its
subscribers but only sold them for a price did number detract
from the trust being charitable. sir george rankin then
dealt with the main objection that was taken to the trust
number being charitable and that was on the ground that the
tribune newspaper was intended by its founder to carry on
political propaganda and was intended to be devoted to the
advocacy of particular legislative
measures companysidered by its founder to be measures of reform
and it was this political character which the respondents
contended prevented the trust from being held to be an
object of general public utility. after referring to the
various english decisions to most of which we have ourselves
referred the learned judge proceeded
these english decisions are in point in so
far only as they illustrate the manner in
which political objects in the wide sense
which includes projects for legislation in the
interests of particular causes affect the
question whether the companyrt can regard a trust
as being one of general public utility. he pointed out that it was number suggested by the companymissioner
of income-tax that the newspaper was intended to be a mere
vehicle of political propaganda but was to be an instrument
for the dissemination of news and for the ventilation of
opinion upon all matters of public interest and recorded
his companyclusion that questions of politics and legislation
were discussed in the paper only as many other matters were
discussed and that it had number been made out that a political
purpose was the dominant purpose of the trust. he
summarised the position stating that the object of the paper
might fairly be described as the object of supplying the
province with an organ of educated public opinion and that
it should prima facie be held to be an object of general
public utility. having regard to the evidence before them
as to the companytents of the paper it was number a newspaper
intended for the promotion of particular political or fiscal
opinions. the next case to which we desire to make a reference is the
decision in all india spinners association v. companymissioner
of income-tax  1 . as
 1   1944  l.r. 71 a.i. 159.
the cause title itself would indicate the point in dispute
also related to whether the association was entitled to
exemption in respect of its income under s. 4  3   1  of the
income-tax act. the companymissioner of income-tax who made the
reference to the high companyrt under s. 66 2  of the income-tax
act of the question whether the income of the association
was liable to income-tax and to super-tax expressed his
opinion that the dominant purpose of the association was
political because of the intimate companynection between the
association and the indian national companygress and besides
that the manner in which the association carried on business
was in numberway different from the activity of a trading
concern. the high companyrt of bombay answered the question in
favour of the revenue. the reason for this holding was
that though the object of the association was the relief
of the poor still the income which was being assessed to
tax was number derived from property hold under a trust for a
religious or charitable purpose. there was numberproperty as
such from which the income was derived but the profits arose
out of the sum total of the activities of the association
i. e out of the business carried on by it and the fact that
one of the objects was the relief of poor would number render
the income derived exempt from tax. quite a different and
for out purposes a more relevant ground on which the case
for revenue was rested was the aim of the association to
afford relief to the poor was companypled with anumberher object
of the trust which was the prevention of the importation of
foreign cloth into india and as the association was created
with a view to assisting the all india companygress it was
contended that therefore it had a political object. on
appeal to the judicial companymittee lord wright who delivered
the judgment of the board observed
they hold that the income sought to be
assessed is income derived from property hold
under a trust or other legal obligation wholly
for religious or charitable
purposes  it is number
recognized that the indian act must be
construed on its actual words and is number to
be governed by english decisions on the
topic. the english decisions on the law of
charities are number based on definite and
precise statutory provisions. they have been
developed in the companyrse of more than three
centuries by the chancery companyrts. the act of
43 elizabeth  1601  companytained in a preamble a
list of charitable objects which fell within
the act and this was taken as a sort of chart
or scheme which the companyrt adopted as a ground-
work for developing the law. in doing so they
made liberal use of analogies so that the
modern english law can only be ascertained by
considering a mass of particular decisions
often difficult to reconcile the difference in
language in s. 4 3  from macnaghtens
classification and particularly the inclusion
in the indian act of the word public instead
of the word companymunity is of importance. the indian act gives a clear and
succinct definitionwhich must be companystrued according
toits actual language and meaning. english decisions have numberbinding authority
on its companystruction and though they may some-
times afford help or guidance cannumber relieve
the indian companyrts from their responsibility of
applying the language of the act to the
particular circumstances that emerge under
conditions of indian life the statement of
the object excludes any question of profit
making and also excludes any ele-
ment of party politics. any participation in
political propaganda would be ultra vires the
real underlying object of the association was
to benefit the poor agriculturists in the
villages specifically at that time of the
year when they are number actively engaged in
agricultural operations  the primary
object of the association was thus the relief
of the poor there is good ground for holding
that the purposes of the association included
the advancement of other purposes of general
public utility there exact scope may require
on other occasions very careful companysideration
though the companynection of the association with
the companygress was relied on as inconsistent
with general public utility because it might
be for the advancement primarily of a
particular party it is sufficiently clear
that the associations purposes were
independent of and were number affected by the
purposes or propaganda of companygress. on this reasoning the appeal of the association was allowed. we companysider that these two decisions of the privy companyncil in
so for as they hold that a political purpose in the sense
of a propaganda for the achievement of a political
objective is number a charitable purpose i. e. number one for
the advancement of an object of general public utility
correctly interpret the indian statute and the law in india. whatever difference there might be between the definition of
charity and charitable purpose in the english and
indian law we companysider that there is numbere so far as regards
political purposes in the sense in which we have indicated
earlier. in this companytext it is significant that
chichester diocesan fund etc. v. simposns  1  in which
 1   1944  a.i. 341 353.
lord wright speaking in the house of lords expounded the
uncertainties of the english law as to the meaning of
charity and the appeal of the all india spinners
association  1  before the judicial companymittee were heard at
about the same timeand in companysequence the view of lord
wright expressed in the latter decision that a political
purpose is number an object of general public utility even on
the wider language of the indian statute reinforces our
conclusion on the point. even though the companycept of charity
under the indian law might be wider than as understood in
england particularly under the residuary head advancement
of an object of general utility we companysider that it would
number include a political purpose in the sense indicated
already. the latest case on the point to which we would like to refer
is a decision of vaisey j. in be hopkinson lloyds bank
ltd. v. baker 2  for the reason that the learned judge
refers to all the earlier english cases to which we have
already adverted as also to the decision of the privy
council in the tribunal case. the purpose of the trust as
recited in the bequest was the creation of an educational
fund to be utilized at the absolute discretion of the
trustees for the advancement of adult education with
particular reference to the following purpose  but without
limiting their discretion in applying the fund to adult
education  that is to say the education of men and women
of all classes on the lines of the labour partys memorandum
headed a numbere on education in the about party. vaisey
j. held that the direction to the trustees to have
particular reference to the memorandum of the labour party
dominated the whole trust forming its overriding and essen-
tial purpose which rendered the trust as one for the
attainment of political objects and was number
 1  1949 1 all. e.r. 346.  2   1944  l. r. 71 i.a. 159.
therefore charitable. the learned judge pointed out
political propaganda masquerading using the
word number in any sinister sense as education
is number charitable
and went on to add
the principle that legitimate and proper
political aims and ambitions are number charit-
able is far too well settled for me at this
stage to attempt to apart from or refine upon
it. i wish to make it clear that the purpose
indicated in this memorandum and the purpose
indicated by reference thereto in the
testators will are lawful legitimate and
from the point of view of those who put them
forward wholly desirable and proper but they
are number charitable. the law has been laid
down with charity over a long period of time
and if the trust is number charitable it is one
which the companyrt cannumber uphold. the reason for
that i think is partly indicated in what was
said also by russell j. in re hummeltenberg
 1923 1 ch. 237  viz. that if the trust is
one which the companyrt companyld number administer if
the trustees disclaimed their duties
thereunder it would be a trust which companyld number
be supported in law
the decision in srowcroft  4a  the learned judge observed
did number impinge upon or limit the effect of the general
proposition to which he referred. he companycluded by saying
that there companyld be numberdoubt that the testators object was
number education in the proper sense of that word but the
furtherance of his political views and the better equipping
of those who make it their business to further them. we are clearly of the opinion that a political purpose is
number a charitable purpose as being one
for the advancement of any other object of general public
utility within s. 9  4  of the act. to summarise the- position

the object for which the kesari mahratta trust was
established was the achievement of a single purpose
viz. to companytinue in perpetuity the activity for the
fulfilment of which lokmanya tilak took up the two
newspapers. the specification in cl. 1 of the trust-deed that these
activities were directed to the spreading of political
education through the newspapers and hereby making people
alive to their political rights was intended to describe
the object of the lokmanya in taking up the newspapers and
correctly described the same as seen from the public life
and activities of tilak particularly in the matter of his
conduct of the two newspapers. the two newspapers were designed by the lokmanya to be
the vehicle for educating the mass of the population to a
sense of the grievances suffered by them under foreign
rulers with a view to rouse them to political action and
demand a share in government. he was a full-time poli-
tician. at a time when indian men of learning were
eulogising british rule and the masses were inert and
lethargic and oblivious to their degradation lokmanya by
his propaganda and leadership sought to infuse into the
minds of the masses selfrespect and companyrage. by his
writings in these papers tilak demonstrated to the people
that the foreign rule rested on numbermoral foundation and when
he made people realise this the achievement of freedom
became assured. that is why tilak has been aptly termed the
father of indias freedom struggle. the life mission of lokmanya which he sought to achieve
and achieved through the two newspapers and which is set
out in the trust-deed as
the object for which the trust was founded was therefore a
political purpose. a political purpose is number charitable under s. 9 of the
act and hence the .trust was number required to be registered
under s. 18 of the act and the order of the assistant
charity companymissioner companyfirmed by the charity companymissioner
directing the trust to be registered was erroneous and
should have been set aside by the district companyrt of poona in
miscellaneous application number325 of 1954.
the appeal is accordingly allowed and the order of the
assistant charity companymissioner directing the trust to be
registered companyfirmed by the charity companymissioner on appeal
is set aside. the appellants will be entitled to their
costs in all the companyrts. subba rao j.-i have had the advantage of persuring the
judgment prepared by rajagopala ayyanger j. and i regret
my inability to agree. the facts are fully stated in the
judgment of my learned brother and i need number restate them
here except to the extend necessary for appreciating the
question raised in this case. bal gangadhar tilak executed a will on april 5 1918 and
died on august 1 1920. on august 16 1920 his two sons
and the executor appointed by him under the will executed a
trust deed ex. 12 in respect of two newspapers the
kesari and the mahratta and the property and the
machinery pertaining thereto. the question is whether the
trust created under the said document is a public trust
within the meaning of the bombay public trusts act 950
bombay act xxix of 1950  hereinafter called the act. the
material provisions of the act read
section 2.  13  public trust means an
express or companystructive trust for a public
religious or charitable purpose or both and
includes a temple a math a wakf a dharmada
or any other religious or charitable endowment
and a society formed either for a religious or
charitable purpose or for both and registered
under the societies registration act 1860.
section 9. for the purpose of this act a
charitable purpose includes-
 1  relief of poverty or distress
 2  education
 3  medical relief and
 4  the advancement of any other object of
general public utility but does number include a
purpose which relates-
 a  exclusively to sports or
 b  exclusively to religious teaching or
worship. the bombay high companyrt held that the purposes of the trust
were  1  awakening in the minds of the people a
consciousness of their political rights by spreading the
knumberledge of politico through the newspapers the kesari
and the mahraths and  2  organizing various public move-
ments calculated to promote the national ideal and held
that the first was a charitable put-pose and the second was
number. as the charity companymissioner bombay did number file any
appeal questioning the finding of the bombay high companyrt in
so far as it went against him i shall assume the
correctness of the said finding and proceed to companysider
whether the first purpose is also number a charitable purpose
as is companytended before us on behalf of the appellants. before doing so it would be companyvenient to companysider the
scope of s. 9 4  of the act for it is agreed that the trust
is number companyered by the other clauses of the section. it is
common place to observe that where the language of an act is
clear and explicit we must give effect to it for the words
of the statute speak the intention of the legislature. when
the words of a statute are unambiguous it would be safe to
consider them without reference to cases. the words of cl.  4  of s. 9 of the act are of the widest amplitude and are
free from any ambiguity. the key-words are general public
utility. general means pertaining to a whole class
public means the body of the people at large including
any class of the public utility means usefulness. therefore the advancement of any object of usefulness or
benefit to the public or a section of the public as
distinguished from an individual or group of individuals is
a charitable purpose. the clause excludes expressly two
purposes namely a purpose which relates exclusively to
sports and a purpose which relates exclusively to religious
teaching or worship from the purposes mentioned in cl.  4
indicating thereby that all objects of general public
utility except those expressly excluded therefrom are
included in the general words used in cl.  4 . whenever a
question arises whether a particular purpose is a charitable
one within the meaning of that clause one has to ask the
question whether its object is to benefit the public. before 1 companysider the english case-law developed in the
peculiar circumstances of that companyntry which is more likely
to obstruct than to clear the path of companystruction of an
indian statute let me look at the terms of the trust deed
to ascertain whether the purpose of it was one of general
public utility as indicated above
the relevant part of the trust deed reads
this trust deed is made as a means to the
fulfilment perpetually and uninterruptedly
after the death of late lokmanya bal gangadhar
tilak of that very object of his with which he
took up all activities after he took charge
of the newspapers the kesari and the
mahratta such as of spreading national
education through those newspapers and thereby
making people alive to their political rights
and carrying on other multifarious public
activities companyducive to the national ideal
etc. i am omitting for my companysideration the last clause of the
trust deed namely carrying on other multifarious public
activities companyducive to the national ideal etc. as the
high companyrt has hold that clause does number indicate a
charitable purpose and there is numberappeal by the respondent
against that finding. i should number be understood to have
expressed any view on the companyrectness of that finders. the
opening words show that the trust-deed was executed for the
fulfilment perpetually and uninterruptedly the object of
late bal gangadhar tilak. the adverbial phrase perpetually
and uninterruptedly indicates beyond any reasonable doubt
that the object was number a temporary one but was such that it
should be carried on for ever. this excludes any idea that
the object was merely to replace the british government by
an indian government for in that event the object would
come to an end with the achievement of independence. the
object therefore must be something higher than a mere
change of political power from the british to the indian
hands. the next part of the trust deed gives a clue to the
scope of the object. the activities mentioned therein
reflect the companytent of the object. the activities mentioned
are those
that bal gangadhar tilak carried on after he took charge of
the newspaper the kesari and the mahratta. the nature
of the activities is indicated and it is the spreading of
national education through those newspapers and thereby
making the people alive to their political rights. the
words such aa indicate that the said activity is number ex-
haustive of the object of bal gangadhar tilak but is only
illustrative of the activities. the question therefore is
whether the activities such as spreading of national
education through the newspapers and thereby making the
people alive to their political rights are of charitable
nature within the meaning of s. 9  4  of the act. it may be
mentioned that learned companynsel for the appellants argued
that the words national education do number companyrectly repre-
sent the expression in marathi language and that he would
like us to read in the place of national education the
words political education. in the high companyrt this
translation has been accepted as the companyrect one and it is
number advisable or proper for this companyrt to allow the companynsel
to question at this stage the companyrectness of the said
translation. india is a multilingual companyntry and appeals
come to this companyrt from different areas speaking different
languages. the judges of this companyrt do number understand all
the languages. in the circumstances ordinarily this companyrt
shall accept the official translation as companyrect the
expression national education excludes the idea that the
said education is intended to companyer or companyfined to any
particular group. a nation can be educated in different
ways and one of the ways is certainly by spreading ideas
through well companyducted newspapers. while the mahratta
published in english may reach only the intelligentsia the
kesari published in marathi may enlighten the uneducated
people-i am using this word in the limited sense of people
who are number educated in english- spread over the innumerable
villages of the marathi speaking area. the nature
of the education sought to be so imparted is described as
one to make the people alive to their political rights. to
make the people companyscious of their political lights is number
the same thing as to indoctrinate them in the ideology of a
particular political party. political rights have been
defined in companypus juris vol. 49 p. 1076 thus. those which may be exercised in the
formation or administration of the government
the power to participate directly or
indirectly in the establishment or management
of the government those rights which belong
to a nation or to a citizen or to an
individual member of a nation so
distinguished from civil rights namely local
rights of a citizen. in cyclopedic law dictionary 3rd edn. the
meaning of the exprsssion political rights
is given as. follows
a political right is a right exercisable in
the establishment or administration of
government while a civil right is a right
accorded to every member of a distinct companym-
unity or nation with reference to property
family or marriage and the like. political
rights companysist in the power to participate
directly or indirectly in the establishment
or management of government. political rights therefore are number rights pertaining to
any particular political party. they are rights of every
citizen irrespective of his party affiliations which he is
entitled to exercise in- the formation or administration of
a government. in the companytext of a modern state education
in political rights may include diverse aspects of it such
as political econumberical social etc. it is the fundamental
of any good government of a state that the people belonging
to that state shall knumber their
political rights. the importance of the said education has
numberrelation to the form of government existing at a
particular time. it is important both in a self-governing
state as well as in a companyonial state. unless the people
knumber their rights they cannumber work either for their freedom
or elect proper persons to represent them after attaining
freedom. numbereducation is more important than political
science for number only good government but also the
maintenance of independence to a large extent depends upon
the political companysciousness of the people of a particular
state. if that be so i find it impossible to say that
spreading of national or even political education to make
people companyscious of their political rights is number an object
of general public utility within the meaning of s. 9  4  of
the act. it is said that the activities of tilak were
subversive in character and were directed to change the form
of government that is to replace the foreign government
with a national government that his object was to break law
and therefore was number a charitable one. this argument
does great injustice to tilak who was on all accounts a
great patriot of his days. numbermaterial has been placed
before this companyrts to characterise him as a political
opportunist or a person whose sole object was to wrest the
political companytrol from the british government by any means
foul or fair. indeed he has number become a historic figure
and in the absence of any material before us i think i am
justified in looking into some reputed book on the life of
tilak. in tahmankars lokamanya tilak the objects with which the
newspapers the kesari in marathi and the mahratta in
english were started are given thus at p. 26
it was in order to lay the companyner-stone of a
future revolution that tilak and his
co-workers decided to launch two newspapers
the kesari written in marathi and the
mahratta in english. the prospectus pub-
lished in 1880 i boldly
declared that kesari woulddeal
comprehensively with political and econumberic
conditions in the companyntry carry objective
literary reviews of new works in marathi and
would particularly emphasize and spotlight
the companyrse of world events and politics. in the leading article of the first issue of
kesari dated january 4 1881 it was stated
referring to britain thus
in that companyntry through the powerful medium
of the press a vigilant eye is kept on the
public companyduct of every functionary from the
highest to the lowest-from the prime minister
to the pettiest civil servant which has
enabled the british to enjoy a reasonable
guarantee that numbercase of injustice should
long remain companycealed and unexposed. the editor of the newspaper also declared his intention to
try to improve social companyditions by frankly telling the
people what was evil and harmful in their way of life. the
same author defines briefly the object of the two newspapers
thus at p. 27
kesari was to cater for the needs of the
mass ignumberant population who have generally
numberidea of what passes around them and who
therefore must be give in the knumberledge of
such topics as companycern their everyday life by
writings on literary social political moral
and econumberic subjects . the mahratta on the
other band kept in view the more advanced
portion of the companymunity who require to be
provided with material for thinking
intelligently on the important topics of the
day. the tone and temper of kesari were
democratic it aim was popular education and
public agitation. the mahratta was to serve
as the authoritative organ of educated public
opinion in maharashtra. it discussed companypre-
hensively every question of high politics and
offered its readers a selection of the views
of foreign and indian journals and publicists
on the questions of the day. though tilak was in the beginning closely associated with
the papers later on he took over the editorship of both the
newspapers and became their sole proprietor. the author
describes how the papers were mounded in the hands of tilak
at p. 39
kesari was produced number to entertain the
people but to instruct and guide them. it
was a newspaper for the people and its purpose
was to make them think and act. tilak was an
editor-philosopher who had a message to give
to his readers and be gave it with fire and
imagination. there was numberhing meekly-mouthed
about his writing. in a downright frank and
robust style week after week tilak poured out
his soul on day-to-day problems econumberic
questions philosophical ideas historical
researches literature and art. tilak was a great savant. he lived and worked when india
was a servile companyntry. he had a great vision and that was
india as a united strong prosperous civilized and
democratic companyntry. he was number a person embroiled in party
politics trying to build up a political career for
himself. he lived worked and died for a national cause. his activities and ideals were mostly though number wholly
reflected in the two newspapers the kesari and the
mahratta two leading newspapers of the day which
propagated his views number only throughout the marathi
speaking part
of the companyntry but also in other parts thereof through his
papers he gave information on various subjects literary
political social moral econumberic etc. his papers created
an atmosphere for companystructive work in that part of the
country and elsewhere and supported many movements calcu-
lated to improve the companyditions of the people. subjects as
varied as famine relief prostitution swadesi plague
relief bengal partition home-rule movement national
integration and such other political and social movements
found powerful expression in the said newspapers. in short
his papers pleaded for the social political cultural and
econumberic regeneration of the companyntry. they were number
confined to the narrow ideal of just replacing the foreign
government by a national one though it was an important
step in the regeneration of the companyntry. can the objects of this great man reflected propagated
and pursued by the said papers be characterized as those
number in the general public interest ? to say that the object
of a trust for a village school hospital or choultry is one
of general public utility and to deny that character to a
trust created for pursuing the objects of tilak that is
the regeneration of the companyntry is to make a mockery of the
section. what trust companyld be more in the interest of the
public than that created to educate them in their political
rights so that they companyld knumber their rights understand and
appreciate the problems of their companyntry and companytribute
their mite to its progress and prosperity ? it is said that tilak was a leader of only one of the
parties and his activities were analogous to those of a
leader of a political party in england. it is true that in
the days of tilak there were also patriotic gentlemen who
preferred to achieve independence by a circuitous and slow
path and there
were also selfseekers who built up their career on the
sacrifices of their fellow citizens. but then there were no
political parties in the sense they are in england and are
number in india. tilak was number an ordinary politician
indulging in party politics to build up his career. his
lifetime was spent in educating the people with a view to
realise his vision. to class him as a party politician with
a view to import the english law in the companystruction of the
trust deed is to say the least to ignumbere the facts of
history and to belittle the great companytribution made by tilak
in the companyntrys cause. his work must be evaluated number on
party but on a national level. it is therefore clear that
the object of tilak after he tookover the newspapers was
to work for the regeneration of the companyntry and he thought
and rightly too that national education through newspapers
and thereby making people alive to their political rights
was the most important item in the uplift of the companyntry. the trust executed to perpetuate the said object is clearly
a trust for general public utility within the meaning
of s. 9  4  of the act. but it is said that the object are number of public utility
because some of the english judges-for whom i have the
greatest respect said that political purposes are number
charitable purposes. ordinarily i would have been inclined
to drop any reference to english decisions had it number been
for the companyious citations at the bar. i would therefore
briefly numberice the decisions cited at the bar defining
charitable purposes under the english law on the basis of
which an attempt is made to curtail or circumscribe the
scope of cl.  4  of s. 9 of the act. in this companynection it
is necessary to bear in mind the caution administered by the
decisions of highest authority when similar attempts were
made to import english law in the matter of companystruction
of in indian statutes. in.all india spinners association
of mirzapur ahmedabad v. companymissioner of income-tax  1
the judicial companymittee bad to companysider the scope of s. 4  3
 1  of the indian income-tax act. in that decision lord
wright speaking for the board observed
it is number recognized that the indian act must
be companystrued on its actual words and is number
to be governed by english decisions on the
topic. the english decisions on the law of
charities are number based on definite and
precise statutory provisions. they have been
developed in the companyrse of more than three
centuries by the chancery companyrts. after pointing out that in the english law the purposes
beneficial to the companymunity are charitable whereas under the
indian statute the advancement of any other object of
general public utility is a charitable purpose proceeded to
state
the difference in language particularly the
inclusion in the indian act of the word
public is of importance. the indian act
gives a clear and succinct definition which
must be companystrued according to its actual
language and meaning. english decisions have
numberbinding authority on its companystruction and
though they may sometimes afford help or
guidance cannumber relieve the indian companyrts
from their responsibility of applying the
language of the act to the particular
circumstances that emerge under companyditions of
indian life. the judicial companymittee again in williams trustees vrevenue
commissioners  2  reiterated the same principle with greater
emphasis. with this background let me briefly numberice the english law
on the subject with a view to
 1   1944  l.r. 71 i.a. 159166167.  2  1948 16 i.t.r. supp. l 41.
ascertain whether they would afford any help or guidance for
construing the statutory provisions of the act. the english
law of charity has grown round the statute of elizabeth  43
eliz. c. 4  and the preamble thereto read as follows
the relief of aged impotent and poor people
the maintenance of sick and maimed soldiers
and mariners the maintenance of schools of
learning free schools and scholars in
universities the repair of bridges ports
havens causeways churches sea-banks and
highways the education and preferment of
orphans the relief stock or maintenance of
houses of companyrection the marriage of poor
maids the supportation aid and help of young
tradesmen handicraftsmen and persons decayed
the relief or redemption of prisoners or
captives the aid or ease of any poor in-
habitants companycerning payment of taxes the
setting out of soldiers. sir samuel romilly in his argument in morice v. bishop of
durham  1  attempted to classify the said objects under the
following heads relief of the indigent the advancement of
learning the advancement of religion and the advancement
of objects of general public utility. but lord macnaghten
in companymissioner for special purpose of income pax v. pemsel
 2  did number adopt this classification but instead grouped
the purposes which have been held charitable within the
language of the aforesaid preamble under the following four
heads  1  relief of poverty  2  advancement of education
 3  advancement of religion and  4  other purposes
beneficial to the companymunity number falling under any of the
preceding heads. it will be at once numbericed that s. 9 4  of
the act accepted the last head suggested by sir samuel
romilly in preference to the fourth head enumerated by lord
 1   1805  10 ves. 522 532 32 e.r. 947.  2   1891  a.c. 531. 583.
macnaghten which has been the basis for the decisions which
i will companysider immediately. the case law on the subject is
immense it is impossible to discover any companymon thread
passing through them. but i shall companytent myself with
numbericing decisions relating to trusts created to promote
what is broadly described as the advancement of political
objects. a brief summary of the english decisions shows number
only an irreconcilable companyflict but also the danger of
importing them in the companystruction of an indian statute. the following purposes have been held to be number-charitable
purposes

to secure by united action legislative and other
temperance reforms vide the companymissioner8 of inland
revenue v. the temperance companyncil of the christian churches
of england wales  1 . to subsidize a newspaper for the promotion of
particular political or fiscal opinions vide national
provincial and union bank of england limited v. tetley

to honumberr the memory of a great statesman a former
leader of the companyservative party to preserve a historical
building from destruction and to use it as a companylege for the
education of persons in econumberics politics and social
science etc. with special reference to the development of
the british companystitution and in such other subjects as the
governing body by whom the trust was administered might deem
desirable vide bonar law memorial trust v. companymissioners
of inland revenue  3 . the following purposes have been held to be charitable
purposes

financing a bill before parliament to
 1   1926  10 tax cas 748  2  1923 1 ch. 258.  3   1033  17 tax cas. 508.
establish a see at birmingham vide in re villierswilkes  1 . companybating vivisection partly by the repeal of a statute
vide in re foveaux

maintenance of village club and reading room  to be
used for the furtherance of companyservative principles and
religious and mental improvement and to be kept free from
intoxicants and dancing vide in re scowcroft  a . for the benefit of a particular place whether a
parish town or borough a companynty or a companyntry vide
public trustees v. smith  4 . in halsburys laws of england 3rd edn. vol. 4 the
following summary is found at p. 231
the promulgation of particular doctrines or
principles number subversive of morality or
otherwise pernicious and number in furtherance of
the principles of a particular political party
maybe charitable as for instance companyser-
vative principles companybined with mental and
moral improvement socialism kindness to
animals or temperance or extending the
knumberledge of those doctrines in the various
branches of literature to which i have turned
my attention and pen in order to ascertain
what appeared to be truth and to teach it to
those who would listen. a cursory glance at the said illustrations would be enumbergh
to indicate that there was numberconsistent principle
underlying them the decisions speak in different voices. some decisions attempted to lay down certain principles but
numbersooner were they laid down than they were given up by
subsequent decisions in a search for others. the following
 1   1895  72 l.t. 323.  2   1895  2 ch. 501.  3   1898  2 ch. 638.  4   1932  1 ch. 153.
principles may be called out from some of the aforesaid
decisions

a trust is charitable only if it is within the spirit
and intendment of the preamble to the statute of elizabeth. every object of public general utility is number
necessarily charitable see williams trustees v. inland
revenue companymissioners  1 . a trust for changing the law of the companyntry is number charitable. as it is a maxim that the execution of a trust shall be
under the companytrol of a companyrt it shall be of such a nature
that it can be under that companytrol so that the administration
of it can be reviewed by the companyrt vide morice v. the
bishop of durham 2 . and  5  a gift would number be charitable if the purpose is as
vague as dbaram when it may be employed for purposes
which are number companysidered charitable. the first principle companyld number obviously be applied to a case under
the act for it has number expressly or by
necessary implication invoked the preamble to the statute
of elizabeth. the second principle companyflicts with the
express provision of cl.  4  of s. 9 of the act while under
the english law some purposes though undoubtedly purposes
of public utility were number companysidered to be such on other
considerations under the act such division is number
permissible as cl.  4  of s. 9 expressly makes every such
purpose a charitable purpose. the third principle has number
been companysistently followed even in england number can i fined
any reasonable basis for the same. if that be companyrect
principle then numberpurpose however demonstrably it may be
for the general public utility can be
 1   1948  16 i.t.r. suppl. 41.  2   1805  10 ves. 522 532 32 e.r. 947.
charitable if to implement its purpose it is necessary to
create a climate for changing the existing law. trusts
created for educating the public on the evils of alcoholism
prostitution and other social evils with a view to put
pressure on the legislature to bring about appropriate
reforms would cease to be charitable political purposes
may be brought under this head for mostly though number
always such purposes would be sought to be effectuated by a
change in law. but in my view the mere fact that a change
of law is involved in the process companyld number make a purpose
otherwise charitable a number-charitable one. number does the
fourth principle afford a companyrect test for a charitable
purpose. it is true that the authors declaration that a
particular gift is charitable is number decisive of the
question but in the ultimate analysis the companyrt has to
decide whether the purpose or object is charitable or number. i do number see any insurmountable difficulty in the companyrt
coming to a companyclusion one way or other whether a political
object is a charitable object just like it would companye to a
conclusion in the case of a gift for the propagation of the
tenets of a particular religious sect. number can it be said
that the companyrt by deciding the character of a trust created
for political purposes will be indulging in politics. if
that be so it can be said with equal justification that in
the case of a religious trust a companyrt by deciding the said
question would be supporting a particular religious sect in
preference to anumberher. the companyrt does number take sides in the
political or religious companytroversy but only objectively
looks at the purpose to ascertain whether it is charitable
or number and administers it if called upon through the
necessary machinery. the fifth principle is sought to be
applied to a political purpose. it is said that the express
on polotical purpose is so vague that there is the
possibility of the trust being applied to number-charitable
purposes. i do number see how it can be posited that every
political purpose is a
vague purpose it depends upon the facts of the case. it
is for the companyrt to companystrue the trust deed in each case
with a view to ascertain whether the purpose political or
otherwise is vague or number. if a gift for the benefit of a
place whether a parish town brouoh companynty or companyntry is
charitable as has been held in the locality cases i do
number see how a gift for the political uplift of the companyntry
would never be for a charitable purpose on the ground that
it would be vague. number can it be said as a proposition of
law that the propagation of the principles of a particular
political party would necessarily be number beneficial to the
community. suppose a companyntry is backward or undeveloped and
a philanthropist endows property for propagating a
particular doctrine likely to bring about the welfare of the
public the ideology sought to be propagated may be
labelled according to the doctrines prevalent in a
particular companyntry. how can it be said as an inflexible
rule of law that a political purpose is riot beneficial to
the companymunity ? it depends upon the facts of each case. tudor in his book on charities 5th edn. p. 41 points out
that the proposition that political purposes cannumber be
charitable is difficult to reconcile with certain decided
cases. even some of the decisions of the english companyrts
finding the illogicality of such a doctrine attempted to
modify it by stating that it is necessary in order to
establish the validity of a charity to show that the end is
number to be attained mainly by political means indicating
thereby that the dominant purpose shall number be a political
one. the approach of the english companyrts to this problem has
been succinctly stated by chitty j. in re foveaux thus
the method employed by the companyrt is to
consider the enumeration of charities in the
statute of elizabeth hearing in mind that the
enumeration is number exhaustive. institutions
whose objects are analogous to those
mentioned in the statute are admitted to be
charities and again institutions which are
analogous to those already admitted by
reported decisions are held to be charities. the pursuit of these analogies obviously
requires caution and circumspection. after
all the best that can be done is to companysider
each case as it arises upon its own special
circumstances. though this statement appeared in the year 1895 a scrutiny
of the later decisions indicates that the same approach
continued to be adopted by the companyrts. tudor in his book on
charities 5th edn.p. 38 describes the judicial approach
to the problem thus
the companyrts have extended the class outlined
in the preamble to the statute of elizabeth to
such an extent as to render it valueless as a
basis for the classification of charitable
objects and it must be admitted that no
analogous companynterpart to many of the charities
enumerated here can be traced in the
preamble. to summarize english decisions are companyflicting there is
numbercommon thread passing through the variety of decision
starting from the preamble to the statute of elizabeth and
apparently relying upon the fourfold classification of lord
macnaghten english companyrts from time to time decided cases
which companyld number be sustained either on the illustrations in
the preamble to the statute of elizabeth or the a dalogies
drawn from them or the classification of lord macnaghten. the decisions companyflict with one anumberher and it is number
possible or even advisable to seek to get any guidance
from the said decisions to companystrue the clear provisions of
the indian statutes or a document executed in indian
statutes or a document executed in india
under circumstances totally different from those obtaining
in england. in india the superstructure of democracy is
sought to be built upon an illiterate basis. if the companyntry
had to reach political maturity numberfacet of education would
be more important than that political science. in trustees
of the tribune press lahore v. companymissioner of income-tax
punjab  1  the judicial companymittee held that a trust created
by a testator by his will to the effect that his property
in the stock and good will of the tribune press and news. paper in anarkali lahore should vest permanently in a
committee of trustees whose duty it should be to maintain
the said press and newspaper in an efficient companydition
keeping up the liberal policy of the said newspaper and
devoting the surplus income of the said press and newspaper
after defraying all current expenses in improving the said
newspaper and placing it on a footing of permanency was a
good and valid trust. it was held that the object of the
newspaper was to supply the province with an organ of
educated public opinion which was an object of general
public utility and accordingly the trust income was exempt
from taxation under sub-s.  3  of s. 4 of the indian income-
tax act 1922. the judicial companymittee took the case before
it out of the scope of the english decisions with the
following observations
but their lordships having before them
material which shows the character of the
newspaper as it was in fact companyducted in the
testators lifetime have arrived at the
conclusion that questions of politics and
legislation were discussed only as many other
matters were in this paper discussed and that
it is number made out that a political purpose
was the dominant purpose of the trust.  1  1939 l.r. 66 i.a. 241 256.
on the facts of the case before it the judicial companymittee
came to the following companyclusions
they think that the object of the paper may
fairly be described as the object of supplying
the province with an organ of educated public
opinion and that it should prima facie be
held to be an object of general public
utility. subsequent remarks show the distinction
between party-politics and general political
education
having regard to the particular circumstances
of the time the directions of the testator
and the- evidence as to the companytents of the
paper before 1898 their lordships think that
the present case is nearer on its facts to in
re scowcroft  1  than it is to the case of the
bonar law memorial trust  2  or to the case
put by russell j. in in re tetley  3  of a
newspaper subsidized for the promotion of
particular political or fiscal opinions. this judgment was a clear attempt to sustain the validity of
the trust though companystituted to educate the public opinion
involving also the propagation of political views having
regard to the wide definition of charitable purpose under
the indian act. in all india spinners association of
mirzapur ahmedabad v. companymissioner of income-tax bombay
 4  the all india companygress companymittee by its resolution
started an association for the purpose of development of
band-spinning by the use of handling. the association was
run on a companyoperative basis that is the surplus income was
distributed only among the members the privy companyncil held
that though the association was started by a political
party the purpose of the association was a
 1    1898  2 ch. 638.  1923  1 ch. 258.  2   1938  17 tax cas. 508.  4   1944  l.p. 71 i.a. 159.
charitable one within the meaning of the income-tax act. lord wright says
the statement of the object excludes in
their lordships opinion any question of
profit making and also excludes any element
of party politics. then adverting to the very wide words sub-s.  3  1  of a. 4
of the income-tax act 1922 namely other purposes of a
general public utility the judicial companymittee proceeded to
observe
these last are very wide words. their exact
scope may require on other occasions very
careful companysiderations though the
connection in one sense of the association
with companygress was relied on as number companysistent
with general public utility because it
might be for the advancement primarily of a
particular party it is sufficiently clear in
this case that the associations purpose were
independent of and were number affected by the
purposes of propaganda of companygress. referring to the english decisions the
judicial companymittee observe-
the english cases there  tribune press case
 1   cited do number turn on the words general
public utility but they illustrate how
courts of first instance in england have
actually dealt with the particular questions
there submitted to them. this decision lays down two principles namely 1  the words
other purposes of general public utility are very wide
and the english decisions do number turn upon those words and
 2  even on the assumption that the said decisions applied
a trust does number cease to be one for general public
utility though it
 1   1939  l.r. 66 1. a. 241.256.
may be for the advancement primarily of a particular party. if the purposes were independent of and were number effected
by the purposes or propaganda of that party. this case
while number deciding on the wide import of the indian statute
made a distinction between a partys propaganda and its
party politics and its other objects. in subash chandra
bose v. gordhandas patel  1  a testator made four gifts by
his will and provided that the balance of my assets after
disposal of the above mentioned four gifts is to be handed
over to mr. subhas chandra bose to be spent by him or by his
numberinee or numberinees according to his instructions for the
political uplift of india and preferably for publicity work
on behalf of- indias cause in other companyntries. the bombay
high companyrt held that the words political uplift of india
whether it denumberes a general raising of the political status
or companyditions of india or the advancement of a political
purpose was too vague to be capable of enforcement by the
courts and accordingly the trust was bad and an intestacy
resulted as to the residue companyered by the clause. the
decision therefore was based upon the principle that a
charitable purpose companyld dot be sustained when it was vague. but the observations of beaumont c.j. are instructive and
they are
however there the cases are and if we had
in this case a gift to india or a gift to the
people of india we would have to companysider
whether the principle of those cases should be
applied in india and if so whether that
principle which has been gradually extended
from a parish to a companyntry should number be
extended to sub-continent
the further observations of the learned chief

i.l.r. 1940 bom. 254 278.
justice at p. 279 indicate the reasons for the decision
what we have got here is a gift for the
political uplift of india and one cannumber
possibly disregard the adjective political. assuming that the meaning of those words is
that for which mr. bose companytends i. e. that
they denumbere improvement in the political
system of india and therefore to that extent
must be beneficial to india the diffculty is
that the words are too vague
the test must ultimately be whether if the
court be called upon to administer the trust
the companyrt would be able to do so. here it
seems to me impossible for the companyrt to
determine what is embraced in the term
political uplift of india. citing the
observations of lord parker the learned chief
justice observed at p.281
a trust to advance a political purpose is
clearly bad on the ground given by lord parkar
in bowman v. secular society limited  1
that a trust for the attainment of political
objects is invalid number because it is illegal
but because the companyrt has numbermeans of judging
whether any proposed political change will or
will number be for the public welfare or benefit. the learned chief justice therefore might have held that
the trust was charitable if he had dot companye to the
conclusion that the purpose of political uplift was vague
and a companyrt was number in a position to knumber whether a
particular political object would be or would number be for the
public welfare or benefit. a division bench of the bombay
high companyrt in re. lokamanya tilak jubilee national trust
fund bombay  2  had to companysider a similar question under
the income-tax act 1922.  1   1917   a.c. 406.  2   1941  43 bom. l.r. 1027.
there a trust was created for the following objects  1
the advancement of any purpose which might in the
uncontrolled opinion of the managing companymittee be national
or of national importance for the inhabitants of british
india  2  the political advancement of india having for its
goal the acquisition of companyplete national autonumbery or
swarajya  3  the diffusion of political education and
knumberledge as to the political affairs of india and
propagandist work both in india as well as in any part of
the world and  4  any object which might companyduce to any of
the aforesaid object. the companyrt held that the first
mentioned object went beyond the definition of charitable
purposes companytained in s. 4 of the income-tax act in as much
as the section of the purpose rested in the uncontrolled
opinion of the managing companymittee and that the second
mentioned object also went too far because it was really a
gift for political purposes. beaumont c.j. who delivered
the leading judgment numbericed that the purpose namely the
advancement of any other object of general public utility
went further than the definition of charity to be derived
from the english cases. he observed that if all the pur-
poses in the trust deed companyld be regarded as of general
public utility for the benefit of the inhabitants of english
india then the trust would be in his opinion a good
charitable trust. but he companyld number decide that it was so
because in his opinion if the attainment of national
autonumbery might be regarded as a national purpose accepted
generally by and for the good of the inhabitants of
british india there was a very keen divergence of opinion
as to the methods by which that national autonumbery should be
attained and therefore the gift was for political
purposes. kania j. who delivered a separate but
concurring judgment came to the companyclusion that the second
mentioned object was preeminently a political purpose and
fell within
the rule stated in the tribunes case  1 . if i may say so
with respect the decision of the learned judges was
unconsciously companyoured by the english decisions based on
party politics and those decisions had been wrongly applied
to a case of national uplift of the companyntry which was
struggling for independence. the trust number in question came under the judicial scrutiny
of the- bombay high companyrt in companynection with the income-tax
act 1922. the trustees there then companytended that the trust
was for a charitable purpose and was therefore number subject
to the provisions of the income-tax act. the high companyrt
held that cl.  1  of the trust deed companyld number be companystrued
as companystituting a charitable purpose as the purposes
mentioned in the said clause were too vague and wide to
constitute charitable purposes within the meaning of the
income tax act- beaumont c.j who deliverer the judgment of
the bench observed
the purpose include organising public
movements and even if you limit those general
words by the words calculated to promote of
national ideal it seems to me impossible to
say that the promotion of public movements
calculated in the view of the trusttees to
promote the national ideal can be regarded
as necessarily of public utility. the learned chief justice went on to observe
it seems to me clear that under clause i of
this trust-deed the whole of the profits of
the newspapers companyld be applied for any one
of the various objects specified and there-
fore if any of those objects do number fall
within the definition of a charitable object
then the clause cannumber be regarded as
constituting
 1   1939  l.r. 66 i.a. 241 256.
a charitable trust and as i have said in my
view some of the objects of the trust
certainly go beyond the definition of
charitable trust. the reason of the decision therefore was that some of the
objects of the trust were charitable and others were number
and as the whole of the profits of the newspapers companyld be
applied for number-charitable purpose the trust was number valid. the high companyrt then did number decide whether the first purpose
in the trust deed was charitable or number that question falls
to be decide in the present case. it is therefore clear that the indian decisions though to
some extent companyoured by the english decisions appreciated
the distinction between the wide language of sub-s.  3  of
s. 4 of the indian income-tax act and the fourth category of
lord macnaghtens classification under the english law of
charities. but i find it difficult to accept the
observations made in the said judgments that a trust created
for the advancement of political objects would necessarily
cease to be one for a public charitable purpose. in support
of this proposition there is numberhing except the doubtful and
conflicting authority in england. there is numberjustification
to curtail the wide words of the statute by importing
foreign ideas developed in a different set up. in this companytext a decision of the supreme companyrt of one of
the states in america is rather instructive viz. that in
taylor v. hoag  1 . there a trust created to promote
improvements in the structure and methods of government was
held to be a charitable trust although the purpose was to
secure radical changes in the present system. frazer j.
answers in my view effectively all the objections raised
by the english companyrts in holding that a trust for a
political purpose was void. adverting to the question that
the trust in
 1   1922 21 a.l. r. 946 949 950.
that case involved a change in the existing law the learned
judge observed
must it be held void because the successful
attainment of these objects would involve a
change in existing laws. we would hesitate to
subscribe to such doctrine unless reason or
authority companypelled us to do so. the learned judge proceeded to state
to hold that an endeavour to procure by
proper means a change in a law is in
effect to attempt to violate that law would
discourage improvement in legislation and tend
to companypel us to companytinue indefinitely to live
under laws designed for an entirely different
state of society. such view is opposed to
every principle of our government based on
the theory that it is a government of the
people by the people and for the people
and fails to recognize the right of those who
make the laws to change them at their
pleasure when circumstances may seem to
require. with the wisdom of the proposed
change the companyrts are number companycerned. we
perform our duty in determining whether or number
the method adopted to make the change violates
established law. in the present case we find
numberapparent intent to violate any law. on the
contrary the trust specifically requires its
objects to be accomplished by lawful means. number let me companysider some of the provisions of the act which
are in direct companyflict with some of the tests laid down by
the english decisions to ascertain whether a purpose is
charitable or number. the first is s. 9 4  which says that a
charitable purpose includes the advancement of any other
object of general public utility. i have already pointed
out
the wide amplitude of these words. section 11 says
a public trust created for purposes some of
which are charitable or religious and some are
number shall number be deemed to be void in respect
to the charitable or religious purpose only
on the ground that it is void with respect to
the number-charitable or number-religious purpose. while in england if a trust was created for a charitable or
a number-chartiable purpose the entire trust would be void as
the trustees companyld administer the trust exclusively for the
benefit of number-charitable purposes under s. 11 of the act
the law is changed in regard to that matter. section 55
introduces a cypres doctrine which is wider in scope than
the doctrine is generally understood in that it enables the
court inter alia under certain circumstances if it is number
in public interest expedient practicable desirable
necessary or proper to carry out wholly or partially the
original intention of the author of the public trust or the
object for which the public trust was created to apply the
same to any other object. the act widens the scope of a
charitable purpose as understood in the english law
recognizes the validity of the trust though the purposes
include both charitable and number-charitable and enables the
court under certain circumstances to divert the trust to
other charitable purposes number intended by the author of the
trust. the liberal spirit adopted by the act does number
permit a narrow interpretation of a charitable purpose
accepted by the english companyrts under different
circumstances. let me number summarize my views on the subject  1  the
english decisions are based upon a pragmatic approach to the
problems that arose before them having regard to the
historical development of the law of charities in that
country
there is numbercommon thread discernible in the large volume of
english decisions.  2  under the act unlike in england the
advancement of the object of companymon public utility is
declared to be a charitable purpose and it is number
permissible to curtail its scope with reference to english
decisions.  3 the expression object of general public
utility is very companyprehensive and it includes every
purpose whether political or otherwise provided it is an
object of general public utility. the english decisions therefore afford numberhelp to companystrue
s. 9 of the act to ascertain whether a purpose is charitable
or number under the indian law. for the reasons i have given i hold without any hesitation
that the purpose of the trust in the present case is a
charitable purpose within the meaning of s. 9 of the act. evenumber that basis it is companytended that a trust giving power
to a trustee to spend the trust funds on charitable and number-
charitable objects is void and as the high companyrt held that
the second object of the trust was number-charitable the entire
trust must fail. this argument ignumberes the distinction
between a trust deed empowering a trustee to spend on a
charitable object or a number-charitable object and a trust
deed empowering him to spend on a charitable object and a
number-oharitable object. in halsburys laws of england 3rd
edn. vol.4 at p.272 the following passage appears
when a testator give funds to be applied
partly for objects which are charitable and
partly for objects which either are number
charitable or fail but does number specify the
proportions in which the funds are to be app-
lied for the different objects the companyrt will
make an apportionment. again where a fund is given for several
objects some charitable and some number-chari-
table or illegal there being a clear
intention
to devote some part to the charitable objects
if it can be ascertained what are the proper
proportions to be attributed to the several
but if objects the companyrt directs an inquiry
from the nature of the gift it appears impra-
cticable to fix the proportions the companyrt
divides the fund equally between the different
objects. this passage is supported by decisions relied upon by the
author. it is number necessary to discuss them in detail as
the learned companynsel for the appellant has number questioned the
correctness of the said proposition. in this view it is
number necessary to companysider whether s. 11 of the act has
retrospective operation. learned companynsel for the appellant
attempted to argue that s. 55 of the act offends his right
of reversion to the property which is the subject-matter of
the trust. the question of the validity of the said section
does number arise in the present case. the only question is
whether it is the duty of the trustees of the trust to make
an application for registration of the said trust. as i
have held that the trust is a public trust within the
meaning of s. 9 of the act under s. 18 thereof the said
trust has to be registered in manner prescribed therein. questions such as the extent of the trust the scope of the
doctrine of cypres are all foreign to the present inquiry.