MODERN SCHOOL v. UNION OF INDIA AND ORS.

It may also not· be necessary to issue direction as to how and in what manner the institutions should maintain their accounts. In absence of any statutory provision governing the field, it is for the administration of the educational institution to determine the same having regard to the prevailing law like Income Tax Act, 1961.

I am, furthermore of the opinion, that as it is permissible in law, the excess income from an institution may be spent by the Society/Trust to

MODERN SCHOOL v. U.O.I. [SINHA, J.] 707

establish another school keeping in view the fact that more and more educational institutions are required to be established, particularly, in rural or semi urban area.

So far as allotment of land by the Delhi Development Authority is concerned, suffice it to point out that the same has no bearing with the enforcement of the provisions of the Act and the rules framed thereunder but indisputably the institutions are bound by the terms and conditions of allotment. In the event such terms and conditions of allotment have been violated by the allottees, the appropriate statutory authorities would be at liberty to take appropriate step as is permissible in law.

For the reasons aforementioned, i respectfully dissent with the opinion of Brother Kapadia, J. I would allow the appeals. No costs.

ORDER

In view of the majority judgement delivered by Hon'ble Mr. Justice. S.H. Kapadia on behalf of Himself and Hon'ble the Chief Justice, the civil appeals are diposed of with no order as to cost.

N.J. Appeals disposed of.