Sudhindra Mohan Guha, J. - (1.) This reference relates to the assessment years 1952-53, 1953-54, 1955-56, 1956-57, 1957-58, 1958-59 and 1959-60, for which the relevant previous years ended on 31st March of each year.
(2.) One Smt. Chitra Dassi had five sons. She was the owner of certain lands situated in Sinduriaputty Hoozoori Bagan in the city of Calcutta. The headnote of the ekrarnama states : " Sree Sree Hurry my protector " Smt. Chitra Dassi made an ekrar (agreement) for debutter and gift executed by her in respect of the lands of Sinduriaputty Hoozoori Bagan. It was stated in the ekrarnama that it was her wish to display the image of Sree Sree Ishwar and for that purpose she dedicated as debutter a piece of land of the area of 3 bighas 10 cottahs (now numbered as 79 and 80, Chitpur Road) for religious purposes. She enjoined upon her five sons to build upon the said debutter land two mahals (apartments) 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 continued to act as shebaits and to be in possession of the debut-ter estate, but troubles arose subsequently in 1876 with the management of the property, i.e., 21 years from the date of death of Smt. Chitra Dassi.
(3.) On or about 4th December, 1878, a preliminary decree was passed wherein it was declared that the property was dedicated to Sree Sree Radhagobind Jew and directions were given as regards the fialas. The Calcutta High Court appointed a receiver. From time to time directions were given to the official receiver. On 21st July, 1884, the final decree was passed. After that the official trustee was appointed and he had to file income-tax returns; he was assessed in respect of the income of the debutter estate and in the assessment orders it was described as follows): " The official trustee of Bengal for private religious trust of Chitra Dassi (sole beneficiary Sree Sree Radhagobind Jew).";