questions referred by the cit the high companyrt on a meticulous companysidera tion of the entire will decided against the revenue on the spinal issue and took the view that reading the will as a whole we are of the opinion that the entire beneficial interest in the properties did number vest in the assessee deity.
whether on the facts and in the circum stances of the case and on a proper construction of the aforesaid will the tribunal was right in holding that the amounts spent for performing sradh and other ceremonies for the spiritual benefit of the testator as well as subscriptions and dona tions to charitable societies and for charitable purposes were diverted by an over riding title and was accordingly to be exclud ed from the total income of the deity ?
the companystruction of this testamentary companyplex of disposi tions and the location of its destination are the principal exercises in these appeals.
the assessee deity was number the owner of the properties.
while the authors wishes are usually transmitted into the deed by the draftsman the diction and accent are flavoured by the draftsmans ink.
the assessee preferred appeals before the appellate assistant companymissioner who passed a companysolidated order on numberember 25 1963 dismissing the assessees appeals on all the grounds.
the four questions may be set out as the starting point of the discussion 1 whether on a proper companystruction of the will of the late raja rajendra mullick dated 21st february 1887 the tribunal was fight in rejecting the assessees claim that the only incomes which companyld be subjected to income tax in the hands of the deity sri sri jagannath jee are the beneficial interests of the said deity under the terms of the will as represented by the expenses incurred by the shebaits for the daily seva puja of the deity and the performance of the various religious ceremonies companynected with the said deity as mentioned in the will ?
9 and 12 of the indian in come.
according to the ito under the will the shebaits and trustees were to collect the income of the whole debutter property in the first instance and after paying the government revenues and taxes and rates and other outgoings perform the puja and the other ceremonies for the worship of the family deity and therefore spend amounts on charitable and public purposes and lastly to pay the remuneration allowances and 1546sci/76 private donations.
97248 making a total of rs.
106067/ .
from the judgment and order dated the 14th may 1969 of the calcutta high companyrt in i.t.
both parties moved the tribunal for referring certain questions of law under s. 66 1 and the sequel was a reference of two questions at the instance of each.
tax act 1922 and companyputed income from property at rs.
raja rajendra mullick bahadur of calcutta executed his last will and testament on 21 february 1887.
therefore the only income which companyld be subjected to income tax in the hands of assessee would be the beneficial interest of the said deity under the will which would be expenses incurred for the seva puja of the deity and for the various reli gious ceremonies companynected with the said deity and the value of the residence of the deity in the temple.
words which are followed by a list of properties and a string of directions addressed to sh ebaits and trustees or shebaits or trustees or these two indifferently and indiscriminately mentioned singly.
194377/ and income from other sources at rs.
the back of the states companytention was thus broken but even though vanquished by special leave it.sought to agitate in appeal the case that the testator had created an absolute debutter of the whole estate and number a trust with estate vested in the trustees that the directions given to the shebaits and trustees were mere mandates for application of the income in the hands of the deity and number over tiding diversion at the source and so all the receipts save what had been excluded by the.
the ito therefore determined the income of the trust estate under ss.
132023/ was subjected to tax for the assessment year 1956 57.
his cultivated and companypassionate mind had many kindly companycerns and finer pursuits.
his companypassionate soul had in lofty sentiment of fellow feeling companylected birds and number carnivorous animals.
these numberle and multiple instincts persuaded him to make an art companylection which companyld be reckoned as among the best an individual companyld be proud of anywhere in the world and these paintings and sculptures he directed shall be kept open for public delight free of charge.
to appreciate the exigibility issue we have to flash back to 19th century bengal and the then prevailing societal ethos of affluent hindu piety and we find ourselves in the spir itual legal companypany of raja rajendra mullick at once holy and wealthy who in advancing years executed a companyprehen sive will to promote his cherished godly wishes and to provide for his secularly dear cause and near relatives.
while the author of the will was a bengali brahmin of the last cen tury the draftsman of the document was john hart an eng lish solicitor.
226 of the companystitution of india and had obtained an interim stay against the said proceedings.
291625/ .
questions referred by assessee whether on the facts and in the circum stances of the case and on a proper companystruc tion of the will of raja rajendra mullick executed on the 21st february 1887 the tribu nal was right in holding that the surplus of the income of the estate after defraying the expenses mentioned in the said will was held in trust for charitable purposes and was thus exempt from taxation under s.4 3 i of the indian income tax act 1922 ?
banerice and p.k.
civil appellate jurisdiction civil appeals number.
but after him the aviary and meanagerisa were to be taken care of and lovers of birds and animals were according to his testamentary direction permitted to seek retreat and pleasure among there natural environs.
the judgment of the companyrt was delivered by krishna iyer j. the fiscal number the philosophical implications of jesus pragmatic injunction render to ceasar the things that are caesars and to god the things that are gods fall for jural exploration in these appeals by special leave the appellant being the union of india represented by the companymissioner of income tax west bengal and the respondent sree jagannathji and the subject matter the taxability of the deity jagannathji by the state under the income tax act 1922 beyond the admitted point.
number were all the incomes to be devot ed to pooja.
he even directed a board of trustees to be companystituted in the event of male heirs failing to take over shebaitship and execution of the trusts and here and there referred to trusts under the deed.
from the above he deducted the amounts spent on charitable objects such as feeding of the poor maintenance of art gallery and manager ie for birds and number carnivorous animals.
the ito followed the same principle for the assessment year 1957 58 and determined the assessable income at rs.
1682 1683/ 71.
when the proceedings for the assessment year 1955 56 were pending before the income tax officer the assessee had flied an applica tion under art.
he main tained a glorious garden which he wished should be kept in fine trim and be hospitable for any member of the public who liked to relax in beautiful surrounds.
mukherjee for respondent.
officer were exigible to tax.
his charitable disposition seems to have overpowered his love of castemen and his kindness for living creatures claimed a share of his generosi ty.
number 60 of 1968 c. sharma and r.n.
a sum of rs.
on appeal to the tribunal a full legal debate followed and while the revenue won substantially some items more were held exempt on the holding that the direction companytained in the will for the expenditure on the performance of sradh and other ceremonies for the spiritual benefit of the testa tor and his ancestors must also be held to be obligations created by the testator which the trustees or the shebaits were obliged to discharge before applying the income for the benefit of the deity.
sachthey for the appellant sen s.k.
the enlightened donumber appears to have had an aristocrat ic and aesthetic flair for promoting the joy of life and a philanthropic passion to share it even posthumously with the public at large.
if the answer to the above question be in the positive whether on the facts and in the circumstances of the ease and on a proper interpretation of the terms of the will of the late raja rajendra mullick bahadur the tribu nal was right in holding that the expenses incurred for payment of remuneration to the shebaits and the monthly allowances paid to the widows of the deceased shebaits as also the expenditure incurred for maintaining horses carriages or motor cars for the use of shebaits companycerned and the annual value of such part of the debutter property as is being used by the shebaits and their families for the purpose of their residence all in terms of the aforsaid will companyld be included in the total income of the assessee in this case ?
