(1.) This case raises the question whether a dedication of land to a Hindu deity is a transfer of land within the meaning of Section 5-A of the West Bengal Estates Acquisition Act, 1953.
(2.) By a registered 'Arpannama' executed on the 17th September, 1954 petitioner Champa Bib) dedicated 54.48 decimals of agricultural lands and 55.00 decimals of tenanted lands at Jalpaiguri town belonging to her, to the Deity Panchiram Nahata Shiva Bigraha. By an order dated May 7, 1958 the Assistant Settlement Officer, Revisional Operation, Coochbehar-Jalpaiguri, Darjeeling, held that the dedication was bona fide, nevertheless having regard to the fact that the dedication was made by Champa Bibi with a view to preventing the acquisition of her surplus lands by the Government, the lands should, under Section 5-A (3) (ii) of the West Bengal Estates Acquisition Act, be taken into account in calculating the lands retained by Champa Bibi as if the lands had never been transferred and were retained by her. By an order dated December 22, 1958 the Special Judge, Jalpaiguri, affirmed the aforesaid order of the Assistant Settlement Officer. The legality of these orders is challenged by Champa Bibi.
(3.) Now, the 'Arpannama' was executed between the 5th of May 1953 and the date of vesting. If the 'Arpannama' is a transfer within the meaning of Section 5-A, the section applies and the revenue authorities had power to pass the impugned orders. On behalf of Champa Bibi it is strenuously contended that the dedication is not a transfer within the meaning of Section 5-A. Now Section 5-A (7) (iii) defines "transfer" thus : " 'Transfer' means a transfer by sale, mortgage, lease, exchange or gift."