SINHA, J. : The facts in these appeals are briefly as follows: By an Arpannama (Deed of Dedication) dated the 17th Baisakh, 1303 B. S. (the 28th April, 1896), Srimati Kadambini Dassy and Sri Purno Chandra Daw, respectively the widow and the son of late Shibkrishna Daw, for selves and as Executrix and Executor to the state of late Haridas Daw, created a Debuttor Endowment in respect of their family dwelling house at 12, Shibkristo Daw Lane, Jorasanko, Calcutta in which the ancestral family deity Sri Sridhar Jiew was installed and other immovable properties including Debalaya (temple) on the bank of the Ganges at village Barbakpur now known as Barreckpore in which the deities Radharaman Jiew and Sridhar Jiew Salgrarn and six images in Shiva had been enshrined. The said Debuttor is collectively described as "Shib Krishna Debuttor" and the estate is known as the Shib Krishna Debuttor Estate. The present Shebait of the said deities, in terms of the said Arpannama, in Puliu Chandra Daw. For the assessment years 1952-53 to 1956-57, the income Tax Officer District II(I), Calcutta, assessed the income arising out of the said Debuttor properties in the hands of the said Pulin Chandr