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TMI Blog1987 (5) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, not liable to be assessed under the Act ? " Briefly recapitulated, the material facts are that the assessee, Maharaja Sawai Mansinghji Museum Trust, City Palace, Jaipur, is a public charitable trust duly registered under the Rajasthan Public Trusts Act, 1959. The late Maharaja Mansinghji, the ex-ruler of the erstwhile State of Jaipur, created a trust on April 16, 1959, by a registered deed and founded a museum in a portion of the City Palace, Jaipur, for the benefit of the public. BY a supplementary deed of trust executed in 1972, some more properties were settled on trust. It has been treated and accepted as a trust for charitable purposes within the meaning of section 2(15)and had enjoyed the exemption from tax under section 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared on behalf of the assessee. We have heard Mr. B. R. Arora, learned counsel for the Revenue. It was argued by Mr. Arora that right from 1959 to 1966-67 and thereafter from 1968 to 1973-74, the museum managed and maintained by the assessee (trust) was not accepted and treated as an " educational institution ". Those orders by which the museum was not treated as " educational institution " were not challenged by the assessee in appeals. It was argued that the judgment, annexure " 1) ", passed by this court on March 13, 1972, related to the question whether the assessee was liable to pay tax under the Rajasthan Entertainment and Advertisement Tax Act, 1967. It was for that limited purpose that the judgment is relevant to show that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 241): "The sense in which the word 'education' has been used in section 2(15) in the systematic instruction, schooling or training given to the young is preparation for the work of life. It also connotes the whole course of scholastic instruction which a person has received. The word ' education ' has not been used in that wide and extended sense, according to which every acquisition of further knowledge constitutes education. According to this wide and extended sense, travelling is education, because as a result of travelling you acquire fresh knowledge. Likewise, if you read newspapers and magazines, see pictures, visit art galleries, museums and zoos, you thereby add to your knowledge. Again, when you grow up and have dealings with o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in clause (15) of section 2 of the Act. According to their Lordships, " education " connotes the process of training and developing the knowledge, etc., of students by normal schooling. In this view of the matter, the museum cannot be taken to be an " educational institution " existing " solely " for educational purposes. Section 2(15) is wider in terms than section 10(22) of the Act. If the assessee's case does not fall within section 2(15), it is difficult to put it in section 10(22) of the Act. We, therefore, hold that the assessee (trust) is not an "educational institution " within the meaning of section 10(22) of the Income-tax Act, 1961. It is, therefore, liable to be assessed under the Act. The reference is thus answered against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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