P. B. MUKHARJI, J.

( 1 ) GODS in India are criticised as tax-dodgers because they are for the first time claiming immunity from income-tax in this reference. To soften this heresy the real culprits are said to be their human viceregents, the shebaits.

( 2 ) HINDU law of religious endowments, de-buttar, theology, metaphysics, the 'shastras', the Vedas, the Upanishads have all mixed inextricably with the Income-tax Act to produce this reference at the instance of the Commissioner of Income-tax, Calcutta under Section 66 (1) of the Act raising a fundamental question of large and far-reaching public interest, namely:"whether on the facts and in the circumstances of the case, the assessments on the deities through the shebaits under the provisions of Section 41 of the Indian Income-tax Act were in accordance with law?"

( 3 ) NUMEROUS decisions, 'shastras' and text books have been cited at the bar for and against this contention. Strangely enough no reported case seems to have directly decided the points raised and asked on this reference, although there are many incidental observations on these and cognate points, all of which are not easily reconcilable. Before noticing the varieties of these decisions and authorities and trying to plumb the depth of the complexity of the problem it will be desirable to have first the facts which give rise to this question.

( 4 ) THE Tribunal consolidated 5 appeals in this connection us they all raise the identical issue. They are in respect of the assessment of three years 1952-53, 1953-54, and 1954-55. Testator Ramkristo Naskar left a Will dated the 17th May, 1899 by which inter alia he left properties as debuttar to two deities. Shri Shri Iswar Kuvereswar Mahadev and Shri Shri Ananda-moyee Kalimata in the land adjoining his residential house at 74/75, Beliaghata Road. The testator appointed his two adopted sons, Hem Chandra Naskar and Jogendra Nath Naskar and their descendants as the shebaits. The relevant actual words used in the Will on this point are:. . . . . the lands of the temples and the adjoining lands of my residence, garden and tenanted properties, tanks, etc. bearing the Municipal No. 74/75, Beliaghata Road. . . . . shall be treated as the Debottar properties and I do hereby dedicate those properties to those deities. The shebaits shall reside in the residential House and if they think it inconvenient for them to reside in this house then this property shall be used for the Sheba of those deities. The properties dedicated are mentioned in 'ka' Tap-sil and I dedicate those properties of Tapsil to those deities. Of the income of these properties the temple and the Debottar house shall be repaired and rent and taxes of the Debottar pro-perty shall be paid. Out of the residue the salary of the priests and daily expenses of the Deb Sheba and expenses on festivals shall be incurred according to the scale as I have been doing. If there be any excess after meeting all these expenses the same shall be kept in the Debottar reserve fund and shall be spent in any particular festival and the terms of which shall be decided by the shebaits. . . . . Shri Hem Chandra Naskar and Sri Jogendra Nath Naskar and their sons and grandsons shall be the Shebaits of these deities. So long they shall be minors, the executor shall work as their guardian and shall perform the Sheba Pujas. None other but the male heirs of the said Sri Hem Chandra Naskar and Sri Jogendra Naskar have the right of Shebaits of these deities. "

( 5 ) THE importance of these terms of the Will will be apparent later on when we proceed to decide the nature and character of this dedication and its consequent effect, from the point of view of the Income-tax Act.

( 6 ) IT is necessary to state that for a very long time the income from this property was assessed in the hands of the Shebaits as trustees. The assessments were made on the shebaits separately for the two deities. Tn two earlier assessment yeurs of 1950-51 and 1951-52 the she

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