High CourtDivision BenchAppeal allowed

Idol of Thakurji Shri Govind Deoji Maharaj v. Board of Revenue, Rajasthan, Ajmer & Others

Case / Petition Number:Civil Appeal No. 326 of 1962
Neutral Citation:[1965] 1 S.C.R. 97

Case Details & Bench

Court
High Court
Hon'ble Judges
  • Gajendragadkar C.J.
  • J. Shah
  • N. Rajagopala Ayyangar
Judgment Date
1964-08-24
Court Decision / Holding
Appeal allowed; High Court judgment set aside; appellant’s writ petition allowed with costs.
Final Disposition
Appeal allowed

Parties to the Case

Appellants / Petitioners

  • Idol of Thakurji Shri Govind Deoji Maharaj

Respondents

  • Board of Revenue, Rajasthan
  • State of Rajasthan
  • Collector, Sawai Madhopur

Legal Representation & Advocates

Counsels for Petitioners

  • • B. K. Bhattacharya
  • • S. N. Mukherjee

Counsels for Respondents

  • • G. C. Kasliwal (Advocate-General for the State of Rajasthan)
  • • K. K. Jain
  • • R. N. Sachthey

Case Synopsis & Summary

This is a Supreme Court decision concerning whether Matmi dues under the Jaipur Matmi Rules, 1945 can be recovered from lands granted to an idol. The appellant idol had obtained several lands as “State grants” under Rule 4 of the Jaipur Matmi Rules, made or recognised by the Ruler. When a succession occurred to the Shebaitship of the temple, the Board of Revenue ordered Matmi dues against the Shebait, prompting the idol to challenge the levy via a writ petition. The Rajasthan High Court had held that the grants to the properties were State grants and that Matmi could be recovered from the idol’s estate (via the Shebait). The Supreme Court held that the grants in question were made in favour of the idol itself, not directly to the Shebait, and that the idol — a juridical person who does not die — cannot be subjected to Matmi by succession. While the Shebait has a beneficial interest under Hindu law, that interest arises from custom and Hindu law, not from a State grant, and does not convert into a Matmi obligation on the idol’s properties. Therefore, Matmi dues cannot be recovered from the idol’s estate. The appeal is allowed, the High Court’s judgment is set aside, and the writ petition is allowed with costs.

Provisions of Law Cited

Jaipur Matmi Rules, 1945, Rule 4(i)Jaipur Matmi Rules, 1945, Rule 4(2)Jaipur Matmi Rules, 1945, Rule 4(3)Jaipur Matmi Rules, 1945, Rule 5Jaipur Matmi Rules, 1945, Rule 6Jaipur Matmi Rules, 1945, Rule 7Jaipur Matmi Rules, 1945, Rule 8Jaipur Matmi Rules, 1945, Rule 9Jaipur Matmi Rules, 1945, Rule 12Jaipur Matmi Rules, 1945, Rule 13Jaipur Matmi Rules, 1945, Rule 14

Legal Doctrines & Maxims

  • Idol lives for ever and cannot die as a juridical person; thus death-based succession cannot attach to Matmi
  • A religious grant can be made either in favour of the Idol itself or to a person burdened with the obligation to render services (Seva Pooja); the first category is a grant to the Idol
  • The Mahant’s right to usufruct depends on usage and custom; the Mahant is not a trustee in the English sense; the Shebait’s possession is not a grant to him by the State but a Hindu-law obligation
  • Beneficial interest of the Shebait is derived from Hindu law or temple usage, not by State grant; Matmi cannot be recovered from idol’s estate on the basis of a State grant to the idol

Submissions & Arguments

Contentions of Appellants / Petitioners

The idol contends that the lands were granted to the Idol itself (State grants) and that Matmi dues are hit by the idol’s perpetual existence; since the grants were to the Idol, there is no death of a grantee to trigger Matmi, and the levy should not be enforced against the idol’s property. The writ petition seeks quashing of the impugned Matmi order and injunctive relief against recovery from the idol’s estate.

Contentions of Respondents

The State and Board of Revenue argue that Matmi is a charge on State grants, and that the idol’s management by the Shebait falls within the purview of Rule 5, making Matmi payable; they maintain the petition’s rejection as improper under the Jaipur Matmi Rules and contend the idol’s property should bear the Matmi as the beneficiary of the grant.

Cited Precedents (2)

Case NameCitationTreatmentExplanation
Tilkayat Shri Govindalaji Maharaj v. State of Rajasthan[1964] 1 S.C.R. 561PositiveCited to discuss the status of Shebait and to emphasize that usufruct rights arise under Hindu law, not as a State grant; supports the view that the idol’s rights are not State-grant dependent.
Vidya Varuthi Thirtha Swamigal v. Balusami Ayyar—PositiveCited with approval for observations on Mahant’s rights, usufruct, and trustee-like duties in temple management; used to underscore non-ownership by State grant.

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Extracted Judgment Text

Exact text extracted from official judgment records.

IDOL OF THAKURJI SURI GOVIND DEOJI MAHARAJ v. BOARD OF REVENUE, RAJASTHAN, AJMER & OTHERS # •• ##### ' _August_ 24, 1964 ### (P. R. Ci4JENDRAUADKAR, C.J., J. c. SHAH AND N. RAJAGOP,ALA A B #### c D E F AYYANGAR JJ.) _The Jaipur Matmi Rules,_ 1945, rr. 4 _and_ _5-"State grant""_ _in_ _favour_ _of_ _idol-Liability for "Matmi_ _dues"-Practict-Wri1_ _Pt1ition-Main1ain-_ _abiliry by affected party._ The appellant, an Idol, is the grantee of certain lands. They are "State grants" under r. 4 of the Jaipllr _Matmi_ Rule.<, 1945, having been made or recognised by the Ruler of the State. All State grants are subject to _Matml_ dues under the Rules, that is, to the amount payable to the State by the successor of a deceased grantee, oo bis recognition as such. There bad been changes in the person of the Shebait of the idol twice, the previ"-'s incumbent dying and his son being recognised as the successor. The reapondent therefore passed an order demanding _Matmi_ dues from the present Shebait. The appellant by a Writ Petition disputed the validity of the order, but the petition was dismissed. On appeal, HELD: (i) The gran:s in question being grants made in favour of the idol and not in favour of the Shebaits, no question of the death of the grantc.c or his successor could arise and ctinsequcntly, the respondent could not claim any _Marmi_ dues from the appellant. [IOOF-H]. (ii) Though the order for payment of _Matmi_ dues had been nominally passed against the Shebait, as they were intended to be enforced a~aiost the properties belonging to the appellant, the appellant"• Writ Petition was marntainable. [102E-G[. CIVIL APPELLATE JURISDICTION : Civil Appeal No. 326 of 1962. Appeal from the judgment and order dated September JO, 1959 of the Rajasthan High Court in D. B. Civil Writ Petition No. 10 of 1957. _B._ _K._ _Bhattacharya_ and _S. N. Mukherjee,_ for the appellant. _G._ _C._ _Kas/iwa/, Advocate-Genera/_ _for_ _the State_ _of_ _Rajasthan._ _K. K._ _Jain_ and _R._ _N._ _Sachthey,_ for the respondents. The Judgment of the Court was delivered by G Gajendragadkar C. J. The short point of law which arises in this appeal is whether under- rule _5_ of the Jaipur _Matmi_ Rules, 1945, the appellant, the Idol of Thakurji Shri Govind ~. ' Deoji Maharaj, is liable to pay the _Mcrtmi_ amount in question. It appears that respondent No. 1, the Board of Revenue, had passed an order on November 6, 1956, directing that the Matalaba H _MaJmi_ amounting to Rs. 15,404/14/6 be recovered from the Shebait of the appellant. temple. The appellant disputed the THAKUR.Ji _v._ J.U!VBNUB BOARD _(Gajendragadkar._ C./.) 97 A validity of this order and filed a Writ Petition (No. 10 of 1957) in the High Court of Ra jasthan contending that the said amoUJlt - 1 was not recoverable from the appellant. The High Court has dismissed this writ petition and the appellant has come to this court with a certificate granted by the High Court. · B In its petition, the case for the appellant was that several lands had been granted to the appellant from time ·to time and that these grants were made in the name of the Idol, and that the Seva Pooja of the Idol and the management of its properties was entrusted to the Goswami ever since the Idol of Thakurji Shri Govind Deoji Maharaj was taken to Jaipur: from Brindaban. On C the death of the ninth Shebait, Goswami Shri Krishna Chandra succeeded to the Shebaitslrip in 1888 arid continued to be in management as such Shebait until 1935. On his death, his eldest son Goswami Bhola Nath succ.eeded and Seva Pooja was ###### looked after· by him, during his lifetime. On the death of Goswami Bhola Nath in 1945, his. eldest son . Goswami D Pradumna Kumar succeeded to the Sl!ebaitship and has been carrying on the management of .the properties of the· temple and looking after the Seva Pooja of the lido!. It ·was during the management of Pradumna Kumar that the impugned order has been passed by respondent No. 1. Accordihg to this order, Matmi has been sanctioned "in favour of Goswami Bhola E Naih on the death of ·Krishna Chandra Deo and in favour of Pradumna Kumar beo on the death of Bhola Nath" and the total amount directed in that behalf is Rs. 15,404/ 14/6. The appellant's petition specifically averred that the property in question had been granted to the Idol itself and that the Shebaits have been F performing the sCva Pooja of the Idol and managing the properties of the temple as such Shebaits. On these allegations, the appel ~· - Iant prayed that an appropriate writ, order or direction should be issued prohibiting respondent No. l and the Collector, Sawai Madhopur, respondent No. 2, and their nominees or agents Crom recovering or Crom taking any step for the recovery of any MataG Iaba· Matmi under the impugned order of respondent No. 1 ·from the petitioner's estate. The appellant 'also claimed that .au appropriate order or direction or writ should be issued quashing. the said - ..-1 impugned order as well as the prior otd~ dated April 21'.l, 1954 on which the latter order was based. Respondents 1; 2 and the State Qf Rajasthan ·which was joined 8 as respo11d11nt No. 3 disputed the appQ)lant's claim· and made ###### several pleas. Tu: regard to the allegation of the a~t that tfie properties in question had been granted to the Id<if, the 98 SUPIUIM! con.T IU!l'()RT5 [ IP65) I S.C.R. #### respoodents' reply merely stated that, 1bat allegation was n« A admiued as 1ht documcnu regarding the original grants wc:ce DOI traceable. The respondents urged that the Matalaba Matmi had been properly leYied by respondent No. 1 against 1he Shebaits and that the appellant's grievance that its properties were not liable to pay the said amount was not well-founded. The IDgh Court has proceeded to deal with this dispute on the b~ that the appella.ut, the Idol of Tluikurji Shri GoviDd Deoji Maharaj was die owner of lhl'. properties. It, however, took the view that since the Shebaits were managing the proper B ties and perfonning the Seva Pooja of the appellant Idol, Shebaitship it54lf being property the relevant Rules applied, because the C beneficial interest which the Sbcbaits llel.d oould be said to amount to a 'State grant' within the meaning of r.4 (I ) . On this view, the High Court came to the oonclusion 1hat what is coniemplated in the Matmi Rules is the succession to a Shebait. In that connection, the High Court referred to the fact that the predecessors of the present Shebait had applied for .Mat.tni and D the present Shebait himself had silnilarly filed an application in that behalf. According to the High Court, the plain meaning of the definition of 'Mauni' is that it is payable at the time ol-tlle recognition of the succeeding Shebait. In this connection the High Court has also observed that the writ petition had been filed by the Idol and though the Shebait appeared as the agent of the E Idol, it was not a petition filed by the Shebait as such, and since the impugned order had been passed against the Shebait, the grievance made by the Idol was technically not justified. Even so, since the High Court was inclined to take the view that by virtue of the beneficial interest which the Shebaiu have in the property F of the temple the impugned order had been properly pas.sed, the High Court considered the merits of the writ petitiOll filed by the appellant and clismis.5ed it with costs. The main judgment has been delivered by Bhandari J. Modi. J. has agreed with the con clusions of Bhandari J. and in a brief order he has indicated the principal grounds on which his conclusions rested. Modi _1._ also _G_ held that it was not possible for the Court to help the appellant in view of the Rules as they stand. He thought that the only relief which the appellant can secure is by moving respondent No. 3 to exercise its discretion under clause (xvii) of r.20 and get eitemption from the payment of the amount in question. It is against this decision that the appellant hAs oome to this Court. H ## .... lo.. The Jaipur Matmi Rules came into force in 1945 and some of the relevant provisions of these Rules must now be considered H THAKURJI _v._ REVENUE BOAltD _(Ga;endragadkar,_ _C.J.)_ 9~ A Rule 4 contains definitions. Rule 4(i) defines a 'State grant' as meaning a grant of an interest in land made or recognised by the Ruler of the Jaipur State and includes a jagir, muamla, suba, istimrar, chakoti, badh, bhom, inam, tankha, udak, milak, aloofa, khangi, bhog or other charitable or religious grant, a site granted free of premitlm for a residence or a garden, or other B grant of a similar nature. Rule 4 ( 2) defines a person holding a State grant as a 'State Grantee'. Rule 4(3) r~fers to 'Matrni' and defines it in these terms: #### c D matJni, by an adopted son or by a successor other than a direct. male lineal descendant of the last holder". It will thus be noticed that under r. 4(i) a State grant mei:n~. "MatJni" means mutation of the name of the succezsor to a State grant on the death of the last holder, The person in whose name matJni is sanctioned is called the "maanidar" and the sum payable by him on his recognition as such by the State is called "matalba **matmi".** Rule 4 ( 4) defines 'Nazarana' thus : "Nazrana" is the sum payable, in addition to matalba _inter alia,_ a grant of an interest in land made by the Ruler of E the Jaipur State and it includes a charitable or religious grant. The High Court has dealt with the present w}it petition on. the basis that the grant has been made in favour of the Idol. In fact, th~ two grants to which our attention was invited fully support this view. The copy of the Patta dated 21st Ramzan F G H St. 1123 (Annexure Exbt. 4) shows that the villages Debra and Salampukh Balahadi in Pargana Hindaun Baseshu Prasad were a.llotted for "Punya Bhog" of Thakurji Sriji. Similarly, the ~opy of the Patta dated Katik Badi 8 of Smt. 1808 ( Annexure Exbt. 5) shows that the village Govindpur Bas Hathyod Tehsil Qasaba Sawai Jaipur was allotted for the Bhog (food offerings) of Thakurji Sriji. Therefore, we feel no difficulty in dealing with the present appeal on the same basis which the High Court has adopted in its judgment. The grants in question were grants made in favour of the Idol and not in favour of the Shebaits. It is well-known that a religious grant can be made either in favour of the Idol as such or may be made to a person burdening the grantee with the obligation to render requisite services to the temple. ft is with the first category of grants that we are concerned in this appeal. The grant is one to the Idol and if the Shebait manages the properties granted to the Idol, it is by virtue ###### too SUPREME COURT REPORTS [1965] I S.C.R. of his Shebaitship and not because he is in any manner a grantee A from the State as such. Rule 5 provides that all Stale grants shall be subject to Matmi with certain exceptions.. With these exceptions we are not concerned. Rule 6 provides for the submission of death reports by persons claiming succession to a grant.' Rule 7 prescribes B the penalty for the successor's failure to make the report. Rule 8 provides for attachment of State grants pending Matmi. Rule 9 provides for the Bhograj expenses during attachment of a bhog ·grant. Under Rule 12, a i:laim for' succession to a State grant, if not made within a year of tho last holder's death, shall be C rejected as time-barred and the grant resumed. Rule 13 deals with the question of the persons entitled to succeed. Rule 14 deals with the same problem in the absenre of a direct male lineal descendant. The proviso to rule 14 lays down, _inter alia,_ that in the case of a grant for the mainlenance of a temple, other than a Jain temple, it shall be within the discretion of the Gov0 ernment to select as successor any one of the male lineal descen dants of the original grantee, with due regard to his. suitability for the performance of worship. With the rest of the Rules we are not concerned in the present appeal. The question which arises is, can the grant made to the appel- E !ant be said to attract the operation of rule _5_ ? Rule _5_ pl'CICribca fO£ the levy of Matmi in respect of State grants and if the said rule applies, the appellant would have no case. In deciding the question as to whether the appellant's estate is liable to pay Malmi under r. _5_ it is necessary to examine the nature of this Manni, and find out whether a claim in respect of it can be made F against the appellant We have already noticed . that Malmi means mutation of the name of the successor to a State grant oo the death of the last holder. It is obvious that in the case of a grant to the Idol or temple· as such there would be no question about the death of the grantee and, therefore, no question about its successor. An Idol which is a jnridical person is not subject G to death, because the Hindu C()ncept is that the Idol lives for ever, and so, it is plainly impossible to predicate about the Idol which is the grantee in the preseat case that it has died at a ·certain time and the claims of a stltcessor fall to be determined. That being so, it seems difJicult to hold that any claim for Matmi can be made against the appellant, and that must clearly lead to H the inference that no amount can be recovered from the properties belonging to the Idol on the ground that Matrni is claimable THAXURJI _v._ :RBVBNUE BOARD ( _Gajendragadkar_ C.J.) I 0 I A against a person who claims tp be the successor of the Shebai\ . of the · appellant. The learned Advocate-General was unable to dispute· this position. He, ho.wever, attempted to argue that all grants pertaining to the properties of the appellant were not before the Court, and so, it may not be proper to proceed on the basis that B all the properties of the appellant have been granted to the appellant in its own name. We are not impressed by this argument. We have already noticed that a specific avennent was made by the appellant in paragrap)l 3 of its writ petition that all the State grants made to the appellant from time to time were #### c in the name of the Idol, and though the respondents ·did not specifically admit this averrnent, they pleaded that since the documents regarding . the original grants were not traceable, they required the appellant to prove its case in that behalf. The appellant produced two grants and ii appears from the judgment of the High Court that the matter was proceeded with on the D basis that the Idol is the grantee of all the properties. That being so, we do not think it is open to the Advocate-General now to contend that some of the properties may have been granted B #### c t~ the Shebaits no doubt burdened with the obligation t:l perform the services of the Idol. The High Court appears to have taken the view that because E a Shebait has some kind of a beneficial interest in the property of the temple, that beneficial interest itself could be treated as a State grant and it is on this basis that the High Court held that the impugned order passed by. respondent No. 1 was valid. In the ·present case we are not concerned to enquire whether for recognising a succeeding Shebait any Matmi can be recovered by F the resP<?ndents; but since the High Court has laid emphads on the fact that the Shebait has a beneficial interest in the properties granted to the appellant, it is necessary to point out that though the Shebait by virtue of the special position attaching to Shebait under the Hindu law can claim some beneficial interest, that interest is derived not by virtue of the grant made by the State, but G by virtue of the provisions of Hindu law, or custom, or usage of the temple or locality where the temple is situated. In _Tilkayat Shri_ _G:ovindala/ji Maharaj etc._ v. _State of Rajasthan_ & _Ors.,_ (1) the position of the Shebaits was incidentally considered, and the observations made by Mr. Justice Ameer Ali in _Vidya Varuthi_ E F _Thirtha Swamigal_ v. _Balusami_ _Ayyar(')_ were cited with approH val. "In almost every case", said Mr. Justice Ameer Ali, "the Mahant is given the right to a part of the usufruct. the mode of (I} [1964] 1 S.CR. 561. (2) 48 I.A. 302, 311. 102 SUPREME COURT REPORTS [1965] I S.C.R. enjoyment and the a.mount of the usufruct depending again on A usage and custom. In no case was the property conveyed to or vested in him, nor is he a trustee in the English sense of the term, though in view of the obligations and duties resting on him, he is answerable as a trustee in the general sense for mal-administration." Therefore, it seems to us that the High Court was in error in holding that the beneficial interest of the Sheba.its in the B properties granted to the appellant amounted to a State grant, and so, the impugned order was perfectly valid. The incidental effect of the conclusions reached by the High Court may perhaps be taken to be that the order passed by respondent No. I being valid, the amount in question can be recovered from the proper#### c 1ics of the appellant. That is why we thought it necessary to clarify the position in law on this point. In fact, by Civil Misc. Petition No. I 081 of 1964 it has been brought to our notice by ~ appellant that it had made a compensation claim because lands granted to the appellant had been resumed by the State of Rajasthan by notification No. _F. (388) _I_ D REV _I_ 1.A/53 dated Jan. I, 1959 and that an annual sum by way of annuity to the Deity had been sanctioned by the State of Rajasthan under its order dated April 24, 1962. This order has, however, directed that the amount of Rs. 15,404/14/6 which has B #### c been ordered by respondent No. 1 to be recovered by way of Matmi ,hould be deducted and that, it is urged before us by the appellant, cannot be done. This fact clearly shows that the appellant is justified in apprehending that, though the order of Matmi dues has been nominally passed against the present Shebait, it may be enforced against the properties belonging to the appellant Since E we have held that the properties granted to the appellant constitute State grants under r. 4(1 ), but do not become liable to pay F Matmi dues under r. 4(3), we must hold that the appellant's writ petition was justified inasmuch as it asked for an appropriate direction restraining the respondents and their nominees or agents from recovering the said amount from the appellant's estate. Therefore, prayer made by the appellant in paragraph 16(1) of its writ petition must be allowed. Since we are not concerned with the validity of the order passed by respondent No. I agaimt the present Sheba.it, we propose to express no opinion in regard to the merits of the prayer contained in paragraph 16(2) of the writ petition. The result is, the appeal is allowed, the order passed by the Hi~h Court is set aside and the appellant's writ petition is "'lowed with costs. _Appeal allowed._ G H ##### •