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TMI Blog1981 (2) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... to be styled as " Sudderbatty " for Jatra and Mohutshub of Sree Sree Ishwar and Sree Sree Ishwari Thakoorbatty. The deed recited that none of the five sons of Smt. Chitra Dassi and their heirs would have any rights and interests of their own and further it would not be the subject of partition between them inter se. The said Smt. Chitra Dassi permitted her sons after her death to remain in possession of the said premises, being engaged in the performance of seva and worship to Sree Sree Ishwar. By the document known as postscript, the settlor dedicated one more cottah of land and added it to the debutter created by the earlier deed of 1820. In the postscript, it was laid down that only one building, namely, one large Sudderbatty, would be established. Between the dates of these two deeds, Smt. Chitra Dassi installed Sree Sree Radhagobinda Jew in the house known as Bhaghut Shaha and Lalloo Mullick Wallah Batty. On the 8th December, 1842, Smt. Chitra Dassi executed her last will and testament whereby she appointed her four sons, Cossynath Mullick Lokenath Mullick, Hurronath Mullick and Taranath Mullick, as executors. On the 29th October, 1855, Smt. Chitra Dassi died. The sons continu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bedans of two deities. The departmental representative, on the other hand, argued that even assuming that there were two deities, the shares being indeterminate, the views taken by the I.T. authorities were correct. On hearing the arguments of both the parties and on consideration of the entire evidence, the Tribunal held that beneficiaries of the trust are Sree Sree Radha Jew and Sree Sree Gobind Jew, commonly styled as Sree Sree Radha Gobind Jew, deities holding properties as tenants-in-common, and the status of the beneficiaries, Sree Sree Radha Gobind Jew, is that of an association of persons, so far as income from securities and income from dividends are concerned. It was also held that having regard to the provisions of s. 9(3) of the Act, the income from property is to be included separately in the income of the two deities, Sree Sree Radha Jew and Sree Sree Gobind Jew. The Tribunal discussed the matter from historical, socio-religious and philosophical standpoints vis-a-vis the provisions of the Indian I.T. Act, 1922. On the above facts, two questions were referred to this court. It may be mentioned here that question No. 2, during the arguments, on consent of both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he literal meaning of the words used is, according to the sense in which the expression " literal meaning " is used as explained above, extrinsic evidence is admissible, not to construe the deed, but to translate for the court the terms used by the parties. In order to answer the question as to when an intrinsic evidence is admissible to translate a note, the author says that it is to be noticed that intrinsic evidence here does not mean the evidence of the writer's intention to enable the court to interpret the thing used. Thus, going through the document and deeds executed by Smt. Chitra Dassi, it is contended by Mr. Pal that it is evident from those documents themselves that it was the intention of the dedicator, Smt. Chitra Dassi, to install a deity, viz., Radha Gobind Jew. He takes exception to the evidence adduced by Dr. Gouri Nath Shastri by the Tribunal in interpreting these documents. In support of his arguments, he placed before us a decision of the Privy Council in the case of Rajendra Prasad Bose v. Gopal Prasad Sen, AIR 1930 PC 242. It is laid down by the Privy Council that while construing the document, the court is entitled to put itself into the testator's arm-ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecutors. In the will she referred to the fact of having already made the Sudderbatty and the land on which it stood, debutter. She made further debutter in respect of Bhagut Shaba and Lalloo Mullick property and directed the executors to perform the daily service of Sree Radha Gobind Jew from the rents and profits of the property. In this case, at p. 236 of the report, it was contended that the Hindu concept of God is that of an infinite being. It was also pointed out that in the ekrarnama and the " postscript " mention was made of " Sree Sree Eshwar " and not Radha Gobind Jew. It was contended that it was clear that the settlor conceived of dedication to the infinite Godhead which later on took shape in her mind in the form of an idol of Sree Radha Gobind Jew. It was also contended that it was permissible for Hindus to see the infinite in a finite form. In other words, Hindu recognised divinity in a finite form which ultimately progressed into and dissolved itself in the infinite. There is, therefore, no conflict in conceiving the infinite in a finite form and to attribute to the infinite a capacity to enjoy mundane properties. Mr. Pronab Pal, learned advocate for the points out t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g may have to be given to particular words than what their exact literal meaning permits, provided always that the context justifies it. In such circumstances, the court is entitled to put itself into the testator's arm-chair. The evidence of Dr. Gouri Nath Shastri may not be taken as aid for the interpretation of the documents but his opinion on Hindu Shastras and religion may certainly be taken into consideration. He points out that according to the concept of Hindu religion and shastras Lord Sree Krishna is the incarnation of Sree Sree Gobind Jew which is the supreme almighty and Sree Sree Radha is the joyous (Ahlaadini) incarnation of Sree Sree Gobind Jew. Sree Sree Gobind Jew and Sree Sree Radha are two different deities having separate existence represented by independent idols and owned independent pujas and worships. Each has separate invocation, incantation, meditation, offerings and hymns peculiar to each. Each of them is propitiated and worshipped separately by the Hindus and never as one deity. The photostat copy of the images has been made a part of the paper book. It would appear that the two images are placed apart on the pedestal. It would be apparent that the two d ..... 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