JYOTISHWARI KALIMATA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ALL these Miscellaneous Judicial Cases were heard together as they involve the construction of the same documents by which certain properties have been dedicated to certain deities. The common question of law which arises in all these cases has been formulated by the Appellate Tribunal as follows :-

(2.) AND in Miscellaneous Judicial Case No. 41 of 1944 which relates to three applications by the Commissioner and numbered 66 R.A. Nos. 18, 19 and 2 of 1943-44 the additional question which has been referred to us is :-

(3.) WE therefore hold that each idol should be assessed on that deitys income and the tax should be based upon and recovered from the trustee. The measure of the trustees liability is the liability of the beneficiary (Section 41) as discussed above. There is no uncertainty as to the shares of the idols. WE therefore consider that there should be a separate assessment of the trustee as regards the income of each of the deities of which he is the trustee.