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Issues: Whether the instrument evidencing dedication of property to the deity and appointment of a dharmakartha required registration, and whether the transaction was invalid for want of a registered conveyance.
Analysis: The document, read as a whole, recorded that the religious dedication had already been made and that the donee was constituted dharmakartha, while also preserving a right to call for a formal conveyance later. Such an instrument did not itself operate as a present conveyance of immovable property requiring registration. A religious trust fell outside the Indian Trusts Act, and a dedication to the Almighty was not a transfer to a living person within the meaning of the Transfer of Property Act. The long-established Madras decisions holding that dedication to an idol or for charity need not be in writing were followed, and the principle of stare decisis was applied.
Conclusion: Ex. I did not require registration, and the dedication was valid. The decree of the Subordinate Judge was set aside and the trial decree restored.