Section 9 ownership test excludes shebait-managed debutter property from assessment without beneficial ownership.

Income from property dedicated by an arpannamah was not chargeable under section 9 of the Indian Income-tax Act, 1922 in the hands of a shebait or trustee managing the debutter estate. The dedication showed absolute divestiture by the founders and vesting of the property in the deities for worship, festivals, and preservation of the estate. Under Hindu law, the idol is the juristic person treated as the holder of the dedicated property in an ideal sense, while the shebait is only a custodian or manager with no beneficial ownership. Because section 9 fastens liability on the owner of the property, a manager without ownership cannot be assessed on that basis.

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Issues: Whether the income from properties dedicated by the arpannamah was assessable under section 9 of the Indian Income-tax Act, 1922 in the hands of the shebait or trustee managing the debutter estate.

Analysis: The deed of dedication showed an absolute divestiture of the founders' rights and a dedication of the properties to the deities for their seva, worship, festivals, and preservation of the debutter estate. Under Hindu law, the idol is the juristic person in whom the dedicated property vests in an ideal sense, while the shebait is only the custodian or manager charged with carrying out the founder's directions. Section 9 fastens liability on the owner of the property, and the person in charge of a debutter estate who has only management powers and no beneficial ownership cannot be assessed as owner under that provision. Section 41 was not the basis of the assessment, and the authorities relied upon by the revenue did not support treating the shebait as owner for section 9 purposes.

Conclusion: The income was not assessable under section 9 in the hands of the assessee as shebait or trustee; the answer to the reference was in the negative and in favour of the assessee.

Final Conclusion: Liability under section 9 attaches only to the owner of the property, and a shebait or manager of dedicated property without beneficial ownership is outside that charge.

Ratio Decidendi: For assessment under section 9 of the Indian Income-tax Act, 1922, the taxable person must be the owner of the property, and a shebait or manager of debutter property who is not the owner cannot be assessed on the property's income under that provision.

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