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HIGH COURT OF CALCUTTA
B. N. BANERJEE, K. L. RAY
PRAN KRISHNA DAS - Appellant
Versus
CONTROLLER OF ESTATE DUTY, WEST BENGAL, CALCUTTA - Respondent
Matter 193 Of 1963
Decided On : AUGUST 14, 1967
ESTATE DUTY ACT - SECTION 10 - DEDICATION OF PROPERTY TO DEITY - RESERVATION OF RIGHT OF RESIDENCE BY SHEBAIT - WHETHER PROPERTY DEEMED TO PASS ON DEATH OF SHEBAIT - LEGAL PRINCIPLES.
Fact of the Case:
The deceased, Rajendra Nath Das, executed a deed of Arpannama on December 12, 1938, dedicating 13 items of property to his family deity, Sree Laxmi Narayan Jiu. Two of the dedicated properties were described as a three-storied building with verandah, well, privy, and compound wall, and a pucca structure with well, privy, and compound wall. The deceased constituted himself as the shebait of the properties during his lifetime and reserved the right to reside in one of the houses where the deity was installed.
Finding of the Court:
The Tribunal held that the deceased had not excluded himself entirely from the beneficial interest in the dedicated properties and that the properties were liable to be included in the estate of the deceased under Section 10 or Section 12 of the Estate Duty Act.
Issues: Whether the properties dedicated to the deity were rightly included in the estate of the deceased as property deemed to pass on his death under Section 10 of the Estate Duty Act 1953.
Ratio Decidendi: 1. The dedication of property to a deity does not necessarily exclude the settlor from the benefits of the endowed property, especially when the settlor constitutes himself as the shebait and reserves some beneficial interest, such as the right of residence in the dedicated property. 2. The reservation of a right of residence by a shebait in the house where the deity is installed is not merely an interest as a holder of an office but also a beneficial interest that attracts the mischief of Section 10 of the Estate Duty Act. 3. The shebait's right of residence in the dedicated property is a personal or beneficial interest that invests shebaitship with the character of proprietary right and attaches to it the legal incidents of property.
Final Decision: The question referred to the Court was answered in the affirmative, holding that the dedicated properties were rightly included in the estate of the deceased as property deemed to pass on his death under Section 10 of the Estate Duty Act 1953.
( 1 ) THIS is a reference under Section 64 (1) of the Estate Duty Act and has been made in circumstances hereinafter stated
( 2 ) ONE Rajendra Nath Das died on July 4, 1955, Long before his death, he executed a Bengali deed of Arpannama, on December 12, 1938 whereby he dedicated 13 items of property to his family deity known as Sree Laxmi Narayan Jiu. Two of the dedicated properties are described in the body of the deed as hereunder :- (1) "district and Sub-Registration office Midnapore. Midnapore Municipality, Mouza Bibiganj Mohalla Sahabharangbzar, Khatian No. 512, western portion of plot No. 1876 comprising Bastu land Kt. 1-2-3 (11/8th Kt. more or less i. e. 810 sft. approximately) for which revenue of Rs. 1/4 is payable to superior landlord Sri Bhupati Charan Das and in the same Mohalla. Khatian No. 959, western portion of Plot No 1890 comprising Bastu land of 5 chhatak 15 Padika (1/3rd Kt. or 240 sft approximately) for which revenue of -/3/6/ per annum is payable to superior landlord Sri Chandra Kanta Mondal: On these two holdings aggregating to 1 Kt 7 ch. of Bastu land with three storied pucca structure thereor with verandah, well, privy and compound wall which I had purchased from Sm Jnanodamoyee Dasi and others on 2nd Ashar 1340 B. S. corresponding to 16, June 1933 under a registered conveyance and subsequently known as holding No 3 in the Municipal register. (2) Within the said jurisdiction at Mouza Bibigani Mohalla Sahabharangbazar, Khatian No 586 Plot No 1874. bastu land comprising 01 and within the said Mohalla, Khatian No. 765. Plot No 1875, bastu land comprising. 02 for which revenue of -/8/- is payable to the shebait of Pir Shaheb of Sahabharangbazar: on these two holdings aggregating to. 0. 1 of bastu land with pucca structure thereon with well privy and compound wall which I had purchased from Sri Hari Sadhan Bid on 23rd Kartick 1343 B. S. corrrsponding to 9th November 1936 under a registered conveyance and subsequently known as holding No. 5 in the municipal register. "
( 3 ) THE particular portions of the deed of Arpannama, with which we are concerned in this reference, reads. " (a) The above-mentioned 13 items of properties acquired out of my own income nave been dedicated this day under a deed of Arpannama to my family deity Iswar Sree Sree Laxmi Naraya Jiu for His deity worships: (b) in the house described in item Nos. 1 and 2 of this Arpannama, Mouza Bibiganj, Midnapore town Sahabharangbazar the above deity has been installed in one of the rooms of the three-storeyed building. In that building, daily Seva Puja and other periodical festivals will be held. The deity will not be removed from this place by any shebait. This building with the exception of one verandah and one room on the front portion belongs to the deity and rooms on the ground floor are set apart for use of the shebaits. One room and one verandah in the front portion of ground floor which is let out to a shop will be let out in future and the rent income will be spent for the Seva Puja of the deity. During my life time I shall act as shebait and after my death, my son, grandsons and other heirs by order of succession will perform the work of shebait"by this deed of Arpannama the above properties of the deity will be treated as Debutter property of the above Thakur Jiu. The shebaits will not be entitled under any circumstance to transfer or charge such properties for their personal benefit or reasons and the above properties will not be liable for any personal debts of the shebait
( 4 ) THERE was also another Arpannama, executed by the deceased on March 14, 1949, under which other properties were dedicated to the deity abovenamed. We are not however concerned with those dedicated properties in this reference.
( 5 ) THE accountable person claimed before the Assistant Controller of Estate Duty that the deceased had no interest whatsoever in the Debutter properties and that the said properties did not pass on his death and were n
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