LexTHE OFFICIAL TRUSTEE OF WEST BENGAL FOR THE TRUST OF CHITRA DASSI versus C.L.T WEST BENGAL, CALCUTTA
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THE OFFICIAL TRUSTEEOFWESTBENGAL
FOR THE TRUST OF CH!TRA DASSI
v.
C.T.T WEST BENGAL, CALCUTTA
Dect•mbrr 4, 1973
[t\.1'1. RAY, C.J. H. R. KHANNA K. K. MATHew, A. AtAGIRISWAMI:
AND P. N. DHAGWATI, JJ.}
/ncomt·ttn: Act (II o/1922), s. 3-'lllllividuo/', i/illclrtdf1 a Hindll d•ity
OD chequescion whe!her a Hindu deicy is an 'individual' within the mean in~: of.
!Nt word under the provisions of the Income
tax Act, 1922.
HELD :A Hindu deity falls wi!ltin the meaning oft he'"'' d 'ir.di,·idu' r in>. 3 .
>Jtdt'n belre>!edasaunitofassessment. lt\\Oul<l no tutoll~~c ta,d tt.JCl[hit>
sheb:lits "ho arc in possession and manogfmcnc cf its pt<pelly.
(!8i-Cj
Ala rc<ult of the decision of !he Domb:ty High Court in CJ.T. v. Ahmuiabod ·
MiiiO••tttrs,Assxiation, 7 J.T.R. 369chat 'individuar ins. 3 ofche lnccrr.e!ox Act . .
1921, must nu:an a human being, !he Income-tax (Amendment) Act, 1939,: mcr.dco
lhe '1\"0rds wassoci<ltion of individuals'' in the section iOIO •'assccJaaicn Of ('tr!Cn5··;.
butlhe "ord'individual', being the first of !he six assessable unil5 rn<ntioncd Jl\ the
settion, was retainrd and w:ls. not amended inao •person·~ lt was not ch3r.Ztd
IIllo "penon" because the word 'person' is of wider imrort ardincludc> any ccrr-r' r.J
orl5soci;tion or body of individuals'' hethcr incorporated or not. So, a .. ord h2d
to be chosen " •hich "ould not carry Wilh it !he "ider import or the word 'pet~cn··
111d the word 'ind"·iduol' ""''retained. After !he amendment, it WDs !'tinted ~ut
by tlrisCourt rn Commi.uioner of l11~om~ tax v. Soclro Dcri(J! J.T.R . 615) tb.:tt tl'c
•"Drd 'iD~t•iduaJ' not onlY means 11 h uman be in&. but also ;ncludes a corporoticn
<1<21<d by a St3tUle. A Hindu deitY ;. II juristic person capoble or holdtr>g ~·C- .
Peny, As it can hold properly nnd be in receipt o r inccme and con abo sue ord te
tll(d In; coun of taw the1e is no rcuson why its income should be held t? l'C out• ·
ude the ambit of ta.ntion since it can be brought within il withoul stroon1rg the
l•nsu•re of the statutory provision. [586E-H; 587B-q
·
JorwlrqSoth Naskor v. Comr. o[lncamc·lax( !969) 74,1.T.R. 33 (S.C.), rollo"·cd ..
Contml.uio~r of l11come tax v. Solt'lll Dlstrirt Urbclll Bank Ltd. ~ l.T.R. 269:
Cumnv.o} "'a>tn<·tax v. Oar Cotmcll, J2,J.T.R. I. Sir C11rrimhltoy Ebrahtm JJoronrtr)
r,.,t v. C>nunr. of lt~come ·tax, S. l.T,l:, ~84, referred to.
I.T.C. v. /uiJt~~dra Nath, A.l.R. I96S Cal. SiO and Sri Sru!lw v. l.T. Offirtr.
A.l.R. 1966 C:U. 494, approved.
Cti'IL APPI'LLATE JuniSDICTIOS : Civil Appeals Nos. 2358-2366
or 1963 & 1174, 1288- 1299 of 1971.
From the judgment and Order dated the 4th Januury, 1966 of the
Cah:utta High Court in Income Tax Rcfcren.:c N0. 25 of 1968·
Ch~utJhulltum Cftullerjt:l!, P. K. Cltakramrrlry and Prod.t·ot
Kullt<tr·
rarartfty, for the appellant.
Y. S. DfJui, S. K . Alrer and R .N. Suchtltt:y. for the rcspond~nl.
The Judgmclll of th~ Court was ddiwn:d by
a AUGIRISWA~tr J The question that uriscs for decision in lh~sc ·
o~~~ls is whet he; a Hindu deity is un "indi\'idual" wilhittth~ n;e~~~?g ·
ltarj~ v.ord under the provisions of the Indianinconte-ta~ cn;tmb; ;
or rere s out of the judgment of th~ High Court of Cf:kut.ta t~:Ssary for·
lbe <k:.e?ces .under section 66(1) of the Act. Th7 :~~lsl~~O ot;e Smt-
~S•on, 111 a short compass, an: these : In th~ Y•·'r
-
'584
SUPREME COURT REPORTS
[1974] 2 s.c .a.
·Chitra Dassi executed a11 Ekrarnama making a ~ift of a piece f 1
for religious purposes. In 1842 she executed a will referring to 1~ ~nd
that she bad earlier made the property de butter and directed he e ~act
sons the executors, to perform the daily service of Sri Radhagobi~d~ur
·she died in 1855. In 1876 a suit was filed in the Calcutta High o;ee.
praying that the trust should be administered by the court and a sche urt
prepared. Subsequently, there were a number of applications m:
'from time to time and a !l~mbe~ of orders were also made on them.
In 1929 a scheme of admm1strat10n was framed and a little later the
·Official Trustee of Bengal was appointed to be the trustt!c of the said
debuttcr estate. After the oflicial trustee took possession of the pro-
perties he was assessed in respect of the income of the debuuer
estate in tlle status of an "individual" under section 41 of the Act. In
respect of the assessment years 1939-40 to 1942-43 a reference was
made under section 66(2) of the Act. A Bench of the Calcutta High
C
Court
held
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