COMMISSIONER OF WEALTH TAX Vs. TULSI DAS MAHANT

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Jaipur Bench, Jaipur ("the Tribunal" herein), has referred the following question for the decision of this court:

(2.) THE Mahantship was originally conferred on the ancestors of the assessee-respondent by Her Highness the Rajmata of Jodhpur. THE relevant part of the grant reads as under :

(3.) A perusal of the pedigree table shows that Sita Ram was the father of the assessee-respondent. All properties inherited by the assessee from his father are ancestral property in his hands as regards his issues. Someshwar is the son of the assessee-respondent and, therefore, the property inherited by the assessee-respondent became Hindu undivided family property as soon as Someshwar was born. A perusal of the grants shows that the properties were given absolutely and unconditionally by way of gift to the original grantee Motiram. He was to do "sewa puja" of the deity and also to perform other religious ceremonies. This was to be continued by his chela, sons, grandsons and great grandsons. It is thus clear that the interest which devolved on the assessee-respondent in the properties was ancestral. The properties granted to Motiram devolved from generation to generation. The properties in the hands of the assessee are thus ancestral and as such belong to the Hindu undivided family of which he (assessed) was a karta.