A deity/idol is a juristic person and can hold property, including agricultural land. A deity/idol can be considered a minor in perpetuity and is governed by the provisions of the Hindu Minority and Guardianship Act, 1956.

1. In all these writ petitions following important common questions of law are involved and as such, on the law points, these writ petitions are decided by a common judgment:-

1. Whether under section 46 of the Rajasthan Tenancy Act, 1955 the word 'person' should be limited to the living persons only ?

2. Whether the deity/idol can be considered as a person' within the purview of Section-46 ?

3. Whether the deity/idol can be considered as a minor within the purview of the Section 46 of the Act of 1955 ?

4. Whether the provisions of the Hindu Minority and Guardianship Act can be applied in the cases of deity and Shebiat or Pujari can be treated as guardian of the deity, and, if so, to what extent ?

5. What will be the effect of the Rajasthan Public Trust Act, 1959 in cases of immovable property, particularly, agricultural land owned by the deity/idol ?

2. It is the settled law that a Trust in the sense in which the expression is used, is unknown in the Hindu system pure and simple. Under the Hindu Law the image of a deity of the Hindu Panth or Sect is, as has been amply in a juristic entity vested with the capacity of receiving gifts and holding property. When the gift is directly to a deity/idol the Shabiat or Pujari or any human agency in whatever name it is called is only the manager and custodian of the property of the idol or the institution. It is a well settled law that ordinarily, Hindu idol or deity is considered as a juristic person,

3. The word "person" is a word of variable import. The word "person" has not got a fixed connotation, meaning in all cases and it has to be applied looking to the subject and context of the law' under which it has to be applied and the purpose for which the law has been enacted. Sometimes, the definition of the word "person" may be limited only to the living person and juristic person may be included if the subject matter or the context of the law so requires. Under the Rajasthan Tenancy Law neither the word "person" nor the word "minor" has been defined. Under sub-section 42 of Section-3 of the General Clauses Act the word "person" has been defined. According to this definition the term "person" shall include any Company or association or body of individuals or incorporated or not. The expression "person" includes not only a natural person but also a juristic person, such as a deity or a Gurdwara. The Bombay High Court in the case of State of Maharashtra v. M/s Syndicate Transport Company, AIR 1964 Bombay 195 has held that despite the generality of the definition of a "person" given in Section 11 of the Penal Code, a corporate body or a company shall not be indictable tor offences which can be committed only by a human individual or for offences which must be punished with imprisonment. For that limited purpose Bombay High Court restricted the definition of the word "person" only to the living person. The Division Bench of the Lahore High Court in the case of Thakurdwara Perumal of Amritsar v. Isardas and others AIR 1978 Lahore 375 , held that an idol is a juridical person and similarly a Malt but to extend this doctrine to include the building in which the idol is deposited as in some way itself becoming a religious institution is a most unwarranted extension of this doctrine and would result in two juridical persons co-existing in the same institution.

4. Hon'ble Supreme Court in the case of Jogender Nath v. Commissioner of Income Tax (AIR 1969 SC 1089) , held that Hindu deity falls within the meaning of the word 'individual' and can be treated as an unit of assessment under that section. The Hindu Law, like the Roman Law and those derived from it, recognises not only incorporate bodies with rights of property vested in the corporation apart from its individual members but also juridical persons called foundations. A Hindu who wishes to establish a religious or charitable institution may according to his law express his purpose and endow it and the ruler will give effect to the bo