AIR 1968 CALCUTTA 496 ::69 ITR 139 ::ILR (1968) 2 Cal 139

Calcutta High Court

Hon'ble Judge(s): Binayak Nath Banerjee, K. L. Roy , JJ

(A) Estate Duty Act (34 of 1953) , S.7(4)— Shebait given right of residence in house dedicated to deity - House passes u/S.7(4) - Hindu Law - Shebait. Under the conception of Hindu Law, it is in an ideal sense that the dedicated property vests in an idol and in the nature of thing the possession and management of it must be entrusted to some person called shebait or manager. He is the person entitled to speak on behalf of the deity on earth and holds authority to deal with all its temporal affairs As regards the temple property the manager is in the position of a trustee but as regards the service of the temple and the duties that appertain to it, he is rather in the position of the holder of an office of dignity. As regards the shebait's right to residence in the house dedicated to the deity the usual practice is to make provision regarding it in the deed of dedication itself. A direction by the founder that the shebait for the time being would be entitled to reside in the house set apart for the deity does not make the dedication in any way invalid or improper. Since shebaitship is not merely an office but also property in which duties and personal interests are mixed up and blended together it cannot be said that the shebait occupies the house merely as a holder of an office and that the portion of the house occupied by him shall not be deemed to pass und....