Judgment

ALAGIRISWAMI, J.:- The question that arises for decision in these appeals is whether a Hindu deity is an "individual" within the meaning of that word under the provisions of the Indian Income-tax Act, 1922. It arises out of the judgment of the High Court of Calcutta in a number of references under Section 66 (1) of the Act. The facts necessary for the decision, in a short compass, are these: In the year 1820 one Smt. Chitra Dassi executed an Ekrarnama making a gift of a piece of land for religious purposes. In 1842 she executed a writ referring to the fact that she had earlier made the property debutter directed her four sons, the executors, to perform the daily service of Sri Radhagobindjee. She died in 1855. In 1876 a suit was filed in the Calcutta High Court praying that the trust should be administered by the Court and a scheme prepared. Subsequently, there were a number of applications made from time to time and a number of orders were also made on them. In 1929 a scheme of administration was framed and a little later the Official Trustee of Bengal was appointed to be the trustee of the said debutter estate. After the official trustee took possession of the properties