9911796707
TMI Blog1979 (11) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... "). The deceased was the son of Woomesh Chandra Banerjee. Woomesh Chandra Banerjee executed a deed of trust on June 27, 1939, constituting a trust known as " Sri Sri Iswar Jagadhatri Sampad " and transferred all his properties which were described in the schedule attached to the deed to the said trust and appointed himself as the first managing trustee for a period of one year. He directed that after he ceased to be the trustee, his son, the deceased, should act as the managing trustee of the trust. On the death of the deceased, the deed directed, that his sons, grandsons, etc., should be appointed as trustees. The deed provided that the properties should belong to the trust and continue to remain with the trust and that none of the heir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and for their repairs, etc., and any surplus remaining out of it was to be utilized for acquiring new properties for the trust, the only inference which could be drawn from the reading of the entire deed is that in all one-half of the total income was earmarked for religious purposes and the remaining one-half for the benefit of the trustees and the members of their family. Woomesh Chandra Banerjee, the author of the trust deed died in or about the year 1941, and his son, the deceased, became the trustee under the deed of trust. The deceased died on April 17, 1955, and on his death, the question whether the properties which were the subject-matter of the trust should be included in the estate passing on his death arose for consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuities, it was void in law and all the properties, comprised in the said trust should be held to pass under s. 5 of the Act. On a reference under s. 64(1) of the Act at the instance of the accountable persons, the High Court of Calcutta held that the properties comprised in the deed which created a Hindu religious trust could not be included in the estate of the deceased as properties passing on his death. Aggrieved by the decision of the High Court, the CED has filed the above appeal. The learned counsel for the parties cited a large number of decisions before us bearing on the question whether the properties which were the subject-matter of trust had been absolutely dedicated for religious purposes or whether they retained their priv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t dedication is complete. If, on the other hand, for the maintenance of charity a minor portion of the income is expected or required to be used and a substantial surplus is left in the hands of the manager or worshipper for his own private purposes, it would be difficult to accept the theory of complete dedication. " In that case, the document under which it was claimed that a complete dedication of certain property had been made for religious purposes contained a recital which read as follows : " If, after conducting the said charities properly there be any surplus,the same shall be utilised by the said Shanmugam Pillai and his heirs for family expenses. They should also look after the same carefully and properly. " On the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... widow or without a son and if she be adhering to her own faith, observes purdas, and lives in the joint family and house along with the trustees, she shall get her maintenance, etc., from the, joint family. " A similar provision was made with regard to the daughters of the family who happened to be widows in indigent circumstances. There was no transfer of the properties to any idol or deity. The title to the properties was directed to remain only with the trustees. The members of the family were also permitted to reside in the joint family house. Moreover the author of the trust disposed of all his properties under the deed and his heirs whom he did not want to disinherit could utilise one-half of the net income which was by no means in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or settlement to any person contrary to the rule against perpetuities or the rule against accumulations ensures to the benefit of the endowment and becomes a part of the properties endowed. But on the other hand if the dedication is partial such part which is hit by the rule against perpetuities or the rule against accumulations reverts to the executant of the document or his heirs." Applying the above rule, we hold that the transfer of one-half of the properties which were dealt with by the deed corresponding to one-half of the income which was, directed to be utilized by the members of the family of the author of the trust in contravention of the rule against perpetuities was void and that the said one-half of the properties continued to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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