Partial dedication under a will depends on the instrument as a whole, not just debutter language in favour of the idol.

A will must be read as a whole to determine whether it makes a complete dedication to an idol or only a partial one. Even where the opening language suggests debutter in favour of the deity, the dedication is not complete if the instrument also sets aside substantial benefits for other objects, such as an art gallery, a memorial garden, charity, maintenance of shebaits, and provision for widows. Limiting terms for worship expenses and the use of "trust" and "trustee" support a trust-like arrangement rather than full vesting of the beneficial interest in the idol. The deity's beneficial interest was therefore confined to seva-puja, connected religious ceremonies and residence in the thakoorbaree, and the wider claim that the entire income was exempt from assessment failed.

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Issues: Whether, on a proper construction of the will, the dedication to the deity was complete so as to vest the entire beneficial interest in the deity, or whether the deed created only a partial dedication with beneficial interests reserved for other objects.

Analysis: The will had to be construed as a whole. Although the opening words used expressions of dedication and debutter in favour of the deity, the document also directed expenditure on several objects not confined to the deity's worship, including maintenance of an art gallery, a garden in memory of the testator's father, feeding of the poor, charities, remuneration and residence for shebaits, and provision for widows and other ancillary beneficiaries. The expenses for the deity's worship were prescribed in limiting terms, while substantial benefits were diverted to objects other than those necessarily connected with the deity's sheba. The use of the expressions "trust" and "trustee" also supported the view that the instrument was intended to operate as a trust-like arrangement rather than a complete vesting of the whole beneficial interest in the idol.

Conclusion: The dedication was not complete. Only the deity's beneficial interest, including the value of seva-puja, connected religious ceremonies and the right of residence in the thakoorbaree, could be assessed in the hands of the assessee; the broader claim that the entire income was beyond assessment was rejected.

Ratio Decidendi: In determining whether property is wholly dedicated to an idol or only partially dedicated, the instrument must be read as a whole, and where substantial beneficial interests are directed to objects beyond the idol's worship, the dedication is partial notwithstanding language of absolute debutter.

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