COMMISSIONER OF INCOME TAX Vs. PULIN CHANDRA DAW

JUDGEMENT

(1.) THE question referred under s. 66(1) of the Act is :

(2.) THE relevant assessment years are 1952-53, 1953-54, 1954-55, 1955-56 and 1956-57, the corresponding previous years being the Bengali years 1358 to 1362 B. S. By an arpannamah dt. the 17th Baisakh, 1303 B. S., one Kadambini Dassi and her son, Purna Chandra Daw, created a debutter endowment in respect of their family dwelling house at No. 12, Sib Krishna Daw Lane, Calcutta, in which the ancestral family deity Sri Sri Sridhar Jiew was installed as well as other immovable properties including a temple on the banks of the Ganges at Barrackpore in which the deities Sri Sri Radharaman Jiew and Sridhar Jiew Salgram and six images of Shiva had been enshrined. THE deed was executed by the said two persons for selves and as executrix and executor to the estate of the late Haridas Daw. For the asst. yrs. 1952-53, 1953-54 and 1954-55, the assessment was made in respect of the properties covered by the deed on Pulin Chandra Daw, shebait to the Estate Shib Kristo Debutter Estate and for the next two assessment years, namely, 1955-56 and 1956-57, the same assessee was described as trustee to the debutter estate. THE income from the debutter estate was assessed under two heads : (1) house property under s. 9, and (2) other sources under s. 12 of the Act. THE assessments were confirmed by the AAC in appeal. In further appeal to the Tribunal, however, a different view was taken. THE Tribunal found that no trust in the technical sense of the term had been created by the arpannamah and that there was no conveyance in favour of any trustee. Nor in the opinion of the Tribunal was there any formal conveyance of the property in favour of the idols. According to the Tribunal "what the settlors had unequivocally done was to extinguish their own interests in the property and dedicate the same for certain pious and benevolent purposes to be carried out by the said Purna Chandra Daw and his successors." In these circumstances, the Tribunal held that, despite the absence of a formal conveyance in their favour, the idols were the legal owners of the property dedicated to them and the correct status of the assessee was that of a shebait or a manager who had no beneficial interest in the property. On this view, the Tribunal held that the assessee was not liable to be taxed under s. 9 and that the assessments made in respect of the income from property could not be sustained.

(3.) WE execute this deed of dedication in respect of the rented house, etc., the said Harganj Bazar, two mouzas in Touzi No. 80 of Burdwan Collectorate, all mentioned in the schedule for performing the share of daily seva of ancestral deity Sri Sri Ishwar Sridhar Jiu, the performance of pujas and festivals and daily and periodical rites as also Sri Sri Ishwar autumnal Durgotsab, etc., and daily seva, pujas, etc., of recently consecrated deities Ishwar Radha Raman Jiu, etc., according to the system mentioned in the schedule to be performed forever and dedicate the same in favour of the deity.