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1988 Supreme(Cal) 274
IN THE HIGH COURT AT CALCUTTA
Baboo Lall Jain, J.
Shri Shri Iswar Satyanarayanjee & Ors. - Petitioners
Versus
Administrator, Corporation of Calcutta & Ors.- Respondents"
Matter No. 829 of 1985
Decided On : July 8 & 11, 1988
Advocate Appeared:
Mr. B. C. Dult, M.P. Choudhury, Mrs. Ruma Pal and H. L. Bhowsingka......for the Petitioners
None......for the Respondents
Religious trust properties used exclusively for religious purposes cannot be vested in the State under the Calcutta Thika Tenancy (Acquisition and Regulation) Act, 1981, without providing for a reasonable permanent annuity, as such vesting would violate Articles 25 and 26 of the Constitution of India.
Headnote:
DEBUTTAR PROPERTY - ACQUISITION AND REGULATION OF THIKA TENANCIES - VESTING OF LANDS IN STATE - RELIGIOUS TRUST PROPERTY - EXEMPTION FROM VESTING - INTERPRETATION OF STATUTES - ARTICLES 25 AND 26 OF THE CONSTITUTION OF INDIA.
Fact of the Case:
The petitioners, representing Hindu deities and their estate, challenged the vesting of their debuttar property, including a land and building in Kolkata, under the Calcutta Thika Tenancy (Acquisition and Regulation) Act, 1981 (the Act). They argued that the property was exclusively dedicated to religious purposes and therefore protected under Articles 25 and 26 of the Constitution of India.
Finding of the Court:
The court held that the land and building in question were absolute debuttar properties belonging to the deities and were not subject to vesting under section 5 of the Act. It relied on a previous Special Bench judgment in Lakshmimoni Das & Ors. v. State of West Bengal & Ors., which held that properties belonging to religious trusts or wakf estates used for religious purposes could not be vested under the Act without providing for a reasonable permanent annuity.
Issues: 1. Whether the land and building in question were debuttar properties belonging to the deities. 2. Whether the vesting of debuttar properties under the Act violated Articles 25 and 26 of the Constitution of India.
Ratio Decidendi: 1. The court examined the various deeds and declarations executed by the founder of the trust, Shewbux Bagla, which established the dedication of the properties to the deities and provided for their management and administration. It also considered the certificate of registration of the deities under section 12A of the Income Tax Act, 1961, and the exemption granted to them under section 11(i)(a) of the Act. Based on these documents, the court concluded that the properties were absolute debuttar properties belonging to the deities. 2. The court relied on the Special Bench judgment in Lakshmimoni Das & Ors. v. State of West Bengal & Ors., which held that the vesting of properties belonging to religious trusts or wakf estates under the Act without providing for a reasonable permanent annuity violated Articles 25 and 26 of the Constitution of India. The court found that the Act did not provide for such an annuity and therefore the vesting of the petitioners' property under the Act was unconstitutional.
Final Decision: The court made absolute the rule issued in terms of prayers (a), (b), (d), and (e) of the petition, directing the Special Officer and/or Receiver to make over all the amounts lying in his hands to the petitioner deities and all further rents and/or mesne profits to be payable to the petitioner deities. The Special Officer and/or Receiver was discharged from further acting in that capacity.
This application has been made on behalf of Shri Shri lswar Satyanarayanjee and other deities and by Satyanarayan Bagla as shebait of the said deities. The case of the petitioners is that Shewbux Bagla consecrated the deities in a temple house at Calcutta from the 1st June, 1984 and thereafter at Varanashi. On 11 January, 1988 the said Shewbux Bagla executed a registered deed of dedication. On the 3rd January, 1985 the property being the subject-matter of this petition, then numbered as 105, Mechua Bazar Street, Calcutta, was purchased by the founder in a Court sale to form part of the trust estate.
2. On 1st August, 1901, a Deed of Declaration was executed by the said Shewbux Bagla who was then known as Raja Shewbux Bagla. By the said Deed the said Shewbux Bagla dedicated and/or confirmed dedication to the said Deities of other properties since purchased and belonging to and/or confirmed them to be part of the dedication and declared the same to be absolute debuttar properties, including the property being the subject-matter of this petition which was purchased on 3rd January, 1895 in Court sale in Suit No.8 of 1887 of this Court. By the said Deed of Declaration, the properties were declared not alienable and in case of acquisition it was provided that the property has to be substituted by other immoveable property of the same value. It was also provided that the properties are to be vested at all times in the Idols. The expenses of the Deities were to be met from out of the rent realised from the debuttar properties. The said Deed of 11th January, 1988 whereby the said Shewbux Bagla dedicated the properties situated at No.41, Cotton Street, Calcutta and Bisweswar Phatak, Varanashi to Sri Satyanarayan Jew and other deities, appointing him as the sole shebait and trustee, provided, inter alia, as follows:-
"Where as the said Shewbux Bagla is desirous of severing for ever the said house at Calcutta and Benaras and the said articles and furniture from all secular purposes and concerns and of converting the same into absolute debutter property and limitation reservation of restraint and whereas the expenses of the said sheva or worship and for the maintenance of the said Chutter at the scale at which they are now performed and worked being considerably larger then the income derived or derivable from the said houses and the said Shewbux Bagla with a view to maintain the said Sheva and the said Chutter or their present scheme and scale is desirous of making such provisions therefore as are hereinafter contained. Now this indenture witnesseth that in pursuance of the said premises and for effectusting the said intention of the said Shewbux Bagla with the consent and concurrence of the said Ganapat Roy testified by this being party to and executing these presents doth hereby grant convey assure unto the said Shewbux Bagla as shebait of the said idols Sree Sree Iswar Satyanarayanjee and the auxiliary deities hereinbefore mentioned and to his successors in the office of shebait......... ..."
"To have and to hold the said temples houses lands hereditaments and other premises hereby granted or expressed or intended to be unto the said Shewbux Bagla as such shebait as aforesaid and his successors in the office of such Shebaits upon Trust that the said shewbux Bagla as such shebait as aforesaid and his successors in the office of such shebait shall stend seized and possessed of the said temple houses lands hereditaments and premises and place keep locate and put up the said idols in that protion of the said houses and premises No. 51, Cotton Street, Calcutta namely in the same set of rooms where the said idols, are at present kept located and put up and to use the said hereditaments and premises as the con secreted temples or places of worship of the said idols to let out or demise such other portions rooms or set of rooms of the Same house and premises namely the House and premises No. 51, Cotton Street hereby Convayed and con sec
