Law:

Section:

Section 5 read with sections 2(15) and 7 of the Estate Duty Act, 1953 - Property passing on death - Father of deceased had dedicated certain properties to deities by virtue of endowment deed - Said deed provided that dedicated properties would be held by father of deceased as shebait and by successors-in-office of shebait - In his capacity as shebait and trustee he purchased another property (Mukhram property) which was also dedicated as Dharamshala for Hindus with certain portions therein kept for said deities - Access to entirety of dedicated properties was given to Hindus of all communities and its secular use was expressly prohibited - However, there was neither any express prohibition for shebait residing in dedicated properties nor any such prohibition by necessary implication thereof - During his lifetime father of deceased resided in a small portion in Mukhram property along with his family members - Deceased was made shebait who continued to reside in said premises with his family even after death of his father - Whether shebaitship is property within meaning of section 2(15) in sense that shebait has certain duties to be performed by him and attached to performance of duties there are certain rights which are attached and heritable - Held, yes - Whether since father of deceased intended to dedicate to deities properties in question, legal title vested in deities and Shebait was only a manager of deities - Held, yes - Whether deceased was only a shebait and not a trustee of Mukhram property - Held, yes - Whether since privilege that was given for dwelling in said dedicated property was only for performance of duty and only as holder of office of shebaitship of such property, same could not be said to have passed on death of deceased by virtue of provision of section 7(4) and, therefore, value thereof was not includible in principal value of estate left by deceased - Held, yes FACTS The father of the deceased by a deed dedicated certain properties, to several deities, appointing himself as the sole shebait and trustee. The said deed provided that the properties so dedicated would be held by the father of the deceased as shebait and by his successors in…

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