The Supreme Court, in Senathi Na. Venkitasalapathi Ayyer & Sons Private Trust vs. Indhumathi, has observed that mere description or the name of a trust could not be taken as determinative of the character of the trust without examining the nature of the trust. A bench comprising Justice AK Goel and Justice UU Lalit made this observation while setting aside a Madras High Court judgment, which had held a trust named Senathi Na. Venkitasalapathi Ayyer & Sons Private Trust as a private trust. The Madras High Court judgment, which had held a trust named Senathi Na. Venkitasalapathi Ayyer & Sons Private Trust as a private trust. The Madras High Court had allowed a civil revision petition preferred by tenants who had contended that exemption from the Rent Act in favour of public trusts was not applicable since the trust is ‘private’. A building owned by a public trust is exempted under Section 29 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960. If the trust in q...