- (1.) This reference by the Commissioner of Income-tax of Calcutta arises out of a deed settlement dated 11th March 1938, executed by Sreemati Charusila Dassi (hereinafter called the settlor) in favour of herself, her deceased husbands adopted son, Debi Prosanna Ghose, and three other gentlemen, who were not members of her or her husbands family (they are hereinafter called the trustees). By the deed the settlor created immovable properties in Deoghar, Bihar, and in Calcutta (stated to be worth Rs. 10 lacs) which she conveyed unto the trustees to receive the income therefrom, subject to the trusts therein mentioned. The lands and properties comprised (a) a piece of land at Karanibad in Deoghar upon which to build a temple, (b) a house and land known as Charunibas in Deoghar in which the settlor resided, (c) five immovable properties in Calcutta.
(2.) The trusts mentioned in the deed were :- 1. To permit the settlor to use and occupy Charunibas free of rent during to her lifetime and effect repairs thereto as reasonably desired by her. 2. Out of the income, in the next place, to complete the construction of the twin temple or Jugal Mandir and the Nat Mandir at Karanibad according to plans and specifications approval by the settlor. 3. After completion of the temple to instal therein the deity Sree Gopal, which the settlor had established in her house, and a marble image of Sree Sree Iswar Balanand Brahmachari Maharaj, the settlors guru and religious preceptor in the manner enjoined by the Hindu Sastras and to celebrate within the temple land the founding or the consecration ceremony of the temple and the installation ceremony of the deity and the image. 4. To pay for the daily sheba and periodic festivals of the deity, or such other deities as might be installed, and of the image, in the manner prescribed in schedule E to the deed. 5. To form a reserve fund out of the income and from donations. 6. To establish and manage a hospital for Hindu females and a dispensary for all patients of any religions or creed whatsoever, to the extent of Rs. 12,000 annually, or such sum as would be available and sufficient after meeting the expenses of the other trusts and after paying the allowances of the shebait, trustees, members of the temple of the temple committee and the office charges in Calcutta and Deoghar.
(3.) The deed directs that the management of the trust should vest in a board of trustees; the trustees, previously mentioned, should form the original board; the settlor reserved the power in her absolute discretion to remove any trustee for the reasons stated in the deed and to fill any vacancy in the board; after her death any vacancy to be filled by the trustees from among the persons or sects therein mentioned; the settlor to be the first shebait and after her death or retirement a person therein named to succeed her and thereafter the shebait should be the Jugal Mandir shebait; the general management, conduct and transaction of business of the trusts and exercise of the functions of the trustees, shebait, committee and officers and servants and employees should be in accordance with the rules in schedule A to the deed; the settlor during her lifetime, and the trustees after her death, should be at liberty to add to, make, vary and repeal all or any of such rules as they might think fit in relation to any matter within the scope of their authority; the pronamis and perquisites offered to the deities and image should form part of the trust estate and neither the shebait nor anyone else should have interest or claim in or over the same; during the lifetime of the settlor her decision at a meeting of the board of trustees should prevail and action taken concerning the administration of the trusts according to her decision.;