Swami Smaranananda President and Ors. Vs Na

1. This matter was finally heard before the change in determination. An order was also dictated and made over to the advocate representing the monks of Ramakrishna Math, Belur as also those of the Sri Sri Ramkrishna Kathamrita Trust for providing the correct names as the spellings were in variance at different portions of the petition. The matter, therefor, was retained in the list of this bench with the consent of the parties despite change in determination of this bench.

¶12

1. This is an application under Section 7 of the Charitable and Religious Trusts Act, 1920 (hereinafter referred to as the “said Act”) made jointly by the trustees of two trusts which have been created for public purposes of a charitable and religious nature. By the said application, the two trusts namely Ramakrishna Math, Belur commonly known as Belur Math and Sri Sri Ramkrishna Kathamrita Trust (hereinafter for

¶13

the sake of convenience referred to as “Kathamrita Trust”) have sought a direction from this Court permitting merger of Kathamrita Trust with Belur Math in a manner that on the proposal being approved by this Court all assets and properties of Kathamrita Trust will vest in Belur Math and there will be no separate existence of the said Kathamrita Trust. The trustees of the Belur Math will administer the properties so vested to fulfill the object of Kathamrita Trust in future.

¶14

Merger of trusts is rare but not unheard of. It is done in the same line as a corporate amalgamation/merger takes place with the difference that in case of amalgamation of Company(s), one or more Company(s) called transferor company/companies will transfer all their properties and assets as also liabilities as per a scheme to another company identified as Transferee company. The transferee company is a new entity either having sufficient authorized share capital or may have to increase the same to allot shares in the transferee company to the share holder of the transferor company/companies. The transferee company/companies will lose their respective individual existence. In case of merger a unit or a division of one or more company(s) (transferor company(s)) is transferred with all its assets, properties and liabilities to a transferee company as per a scheme to a transferee company where the transferor company(s) remains to exist and no new entity in the form of a transferee company is created as in case of amalgamation. The transfer and the transferee company/companies continue to exist independently. This is done for effectual operation of the company(s) and allowed if the object of the transferor and the transferee company are common.

¶15

Page 2 of 10

¶16

1. In the event, the Court finds that there is commonality in the object of the two trusts, there is no legal embargo for allowing the vesting of the properties and assets of one trust (transferor) into the other being the transferee consequent upon which the transferor trust will lose its separate existence and there is necessity for doing so to encourage effective functioning of the two trusts, the Court can allow such merger.

¶17

In the instant case, Kathamrita Trust, a Debuttar trust (the transferor) was created under a registered deed of trust executed and settled by Mahendra Nath Gupta (the settlor) to secure a permanent location for the emblem and relics of Sri Sri Ramakrishna and Holy mother Saradamoni Devi and to perform daily seva of the said emblem and relics in the dwelling house of the said Mahendra Nath Gupta situated at 13/2 Guru Prasad Chowdhury’s Lane, Kolkata 700006. The said Mahendra Nath Gupta for the fulfillment of such object dedicated certain properties movable and immovable, the particulars whereof are provided in the schedule hereinunder written.

¶18

“THE SCHEDULE ABOVE REFERRED TO

¶19

Part – I

¶20

ALL THAT partly two and partly three storied brick built messuage or dwelling house together with the piece or parcel of revenue-redeemed land comprised in holding No. 886 Block No.XIV in the Northern Division of the town of Calcutta and on part whereof the same erected and built containing by estimation 1 Cotta 2 Chittacks and 26 sq.ft. more or less situated lying at and being premises No.13/2, Guru Prasad Chowdhury’s Lane in the town of Calcutta and bounded on the NORTH by and blind Lance running east from Guru Prasad Chowdhury’s Lane and adjoining the house of Bidhumani Dasi No. 16/1 of the same lane; on the EAST by premises No.14 Guru Prasad Chowdhury’s Lane belonging to Bhupendra Nath Nath; on the SOUTH by the premises no.12, Guru Prasad

¶21

Page 3 of 10

¶22

Chowdhury’s Lane formerly belonging to Ananda Chandra Das deceased and at present owned by Har Chand Ray Hukum Chand Todi; and on the WEST by 13/1, Guru Prasad Chowdhury’s Lane belonging to Kartic Chandra Gupta, the annual Municipal valuation of the said house is Rs.198/- one hundred and ninety eight only.

¶23

PART – II

¶24

(a) Net Sale proceeds of the publication of the religious Book styled “Sree Sree Ram Krishna Kathamrita” Parts I, II, III and IV and ‘Parisista’ (supplement) for the year ending 31^st March, 1925 amounting to Rs.1123-1-6 One thousand one hundred and twenty – three Rupees (one anna and six pies only).

¶25

(b) Net sale proceeds of the publications of the said religious book styled “Sree Sree Ram Krishna Kathamrita” Parts, I, II, III, IV and ‘Parisista’ (supplement) for the year ending 31st March, 1926 amounting to Rs.1631-0-9 one thousand six hundred and thirty one Rupees and nine pies only.”

¶26

1. The trust deed in respect of Kathamrita Trust provides for appointment of trustees and shebaits by nomination, without any stipulation that the nominated trustees should belong to the family of Mahendra Nath Gupta only.

¶27

1. Belur Math on the other hand was created by Swami Vivekananda as settlor by a Deed of Trust dated 30^th July, 1901 inter alia for the propagation, advancement and furtherance of the cult of Thakur Ramakrishna.

¶28

1. The surviving trustees of Kathamrita Trust towards the end of the year 2000 appealed to the trustees of the Ramakrishna Math, Belur requesting Ramakrishna Math to take over the said properties along with all its assets and continue to pursue the object of the said trust. There were few rounds of discussions in view of such request pursuant

¶29

Page 4 of 10

¶30

to which vide its resolution No.8 dated 25.10.2002 the Board of

¶31

Trustees of Ramakrishna Math, Belur unanimously resolved:-

¶32

“(a) Resolved that steps be taken for taking over the said Kathamrita Bhavan with all relics and articles worshipped, preserved and maintained by late Sri Mahendra Nath Gupta, by executing a Deed of Appointment of New Trustee(s) by the present surviving Trustee(s) and that the present surviving Trustee(s) be requested to appoint the General Secretary of Ramakrishna Math for the time being and Sri Gautam Gupta, younger brother of Prof. Dipak Gupta Trustees as preparatory steps for subsequent taking over of the Kathamrita Bhavan with the condition that in case of death or incapacity or otherwise of the last surviving Trustee(s), the General Secretary of Ramakrishna Math for the time being will automatically become the sole Trustee and thereafter appoint all the Trustees of Belur Math for the time being as the Trustees of the Kathamrita Bhavan and thus its taking over would be effective.

¶33

(b) Resolved further that Prof. Dipak Gupta be requested to look into the acquisition of the building adjacent to the Kathamrita Bhavan and donating it to the Ramakrishna Math, to serve as monks’ quarters, as assured by him in his letter dated 14.7.2002”.

¶34

Acting upon the said resolution, a registered deed of appointment was executed by and between the surviving and new trustees on 1^st January, 2003 by and under which the General Secretary for the time being of Ramakrishna Math, Belur was appointed as one of the trustees of Kathamrita Trust along with Gautam Gupta, the existing trustee of Kathamrita Trust. Subsequent thereto, the incumbent, General Secretary of the Ramakrishna Math has been a trustee of the Kathamrita Trust.

¶35

1. Gautam Gupta, the other trustee passed away in the meantime which resulted in Professor Dipak Gupta to be a trustee of the said

¶36

Page 5 of 10

¶37

Kathamrita Trust. The said Dipak Gupta by a letter dated 22^nd January, 2022 requested the General Secretary, Ramakrishna Math, Belur to take necessary steps for taking over the properties of the said trust. Within a short while therefrom the said Diptak Gupta passed away. Thereafter, Amitava Gupta became the trustee of the said Kathamrita Trust and affixed his consent to the request made by Dipak Gupta during his lifetime.

¶38

1. By a resolution adopted by the trustees of Kathamrita Trust on 19^th June, 2022 the resignation of Amitava Gupta as a trustee therein was accepted as a consequence thereof Amitava Gupta ceased to be a trustee on and from 19^th June, 2022. In the place and stead of Amitava Gupta, Swami Jnanavratananda and Swami Jnanalokananda, both monks of the Ramakrishna order were appointed as trustees with effect from 19^th June, 2022. Swami Jnanavratananda and Jnanalokananda accepted the trusteeship by letters both dated 15^th July, 2022 addressed to the General Secretary, Ramakrishna Math, Belur in their capacity as trustees of the Kathamrita Trust. Both the trusts involved in this case are for public purpose. The object of the two trusts are similar even if not identical.

¶39

1. In the aforesaid facts and circumstances, keeping in mind the better performance of the object and purpose of the Kathamrita Trust, to avoid repetitive separate official formalities and procedure and to enable uniform standard accounting policy the merger of Kathamrita Trust with the Ramakrishna Math, Belur is allowed in terms of the scheme. The effective date will be 1^st April, 2024. All steps for the vesting of the properties of the Kathamrita Trust to Belur Math shall take place within

¶40

Page 6 of 10

¶41

31^st March, 2024. The accounts of Kathamrita Trust shall be finalized by 31^st March, 2024 and filed within statutory authorities in accordance with prevailing laws. On the finalization and acceptance of the accounts of Kathamrita Trust the assessee number of Kathamrita Trust allotted by the Income Tax Department, Government of India shall cease to operate.

¶42

1. Apart from the aforesaid, the merger shall take place under a scheme the broad provisions whereof are as follows:-

¶43

a) “Merger” shall mean merger of Kathamrita Bhavan with Ramakrishna Math hereby Kathamrita Bhavan Trust will stand extinguished and all its assets and liabilities will stand vested with Ramakrishna Math. The Kathamrita Bhavan will cease to exist and be absorbed into Ramakrishna Math.

¶44

b) “Tax” or “Taxes” shall mean any and all taxes (direct or indirect) surcharge, fees, revise, duties, tariffs, impost and other charges of any kind in each case in the nature of a tax, imposed by any governmental authority whether payable directly or by withholding including taxes based upon or measured by income, windfall or other profits, cross, receipts, property, sales surveillance, branch profit, custom duties, excise, withholding tax, self-assessment tax, advance tax, service tax, goods and services tax, stamp duty, transfer tax, value added tax, minimum alternate tax, banking cash transaction tax, securities transaction tax, taxes withheld or paid in a foreign country, customs duty and registration fees (together with any all interest, penalties, additions to tax and additional amounts imposed with respect thereto).

¶45

Page 7 of 10

¶46

c) Both the Trusts are dedicated for the worship of Sri Ramakrishna whose beneficiaries are the Sanyasis and devotees of Sri Ramakrishna and this position shall continue under the Ramakrishna Math.

¶47

d) “Trustees” shall mean the trustees of Kathamrita Bhavan or Ramakrishna Math, as the case may be.

¶48

e) On and from the Effective Date, Kathamrita Bhavan will stand extinguished and all its assets and liabilities will stand vested with Ramakrishna Math.

¶49

f) There will be no change in the nature and character of Ramakrishna Math and there shall be no creation of any new entity by reason of the merger.

¶50

g) Kathamrita Bhavan will cease to exist and stand dissolved.

¶51

h) The immovable property of Kathamrita Bhavan where the relics and relics of Sri Ramakrishna are stored and worshipped respectively will become a branch centre of the Ramakrishna Math.

¶52

i) The objects of Kathamrita Bhavan are substantially similar to that of the Ramakrishna Math and upon merger of Kathamrita Bhavan with Ramakrishna Math, the objectives of the erstwhile Kathamrita Bhavan trust will be carried forward by Ramakrishna Math.

¶53

j) There will be no change in the management and functioning of and no deviation from what has been envisaged in the said Deed of Trust authored by Sri Mahendra Nath Gupta once there is sanction of the merger of the Kathamrita Bhavan with Ramakrishna Math, Belur.

¶54

Page 8 of 10

¶55

k) On and from the effective date, the activities of the erstwhile Kathamrita Bhavan will be carried on in satisfaction of the objects of the said erstwhile Trust (after its merger and extinguishment) by Ramakrishna Math in, inter alia, the following manner:

¶56

l) A permanent location for the emblems and relics of Sri Ramakrishna has already been secured which will continue to be maintained by Ramakrishna Math.

¶57

m) Ramakrishna Math will the conduct daily worship of the Holy trinity, the idols and/or images and/or relics of Sri Ramakrishna, Sri Ma Sarada and Swami Vivekananda where they are consecrated shall continue in the same manner by the monks of Ramakrishna Math.

¶58

n) Both the Trusts have been, from inception, and are closely associated with monks of the Ramakrishna Order and such monks from inception have been and have had an integral part to play in the management and or functioning of both the Trusts. The monks of the Ramakrishna Math who are the present trustees shall continue to manage functioning of Kathamrita Bhavan which will become a branch centre of Ramakrishna Math from the effective Date.

¶59

o) The monks and/or devotees of Ramakrishna Math, Belur who are the participants will conduct the celebrations and festivals that are held and conducted at the premises of the erstwhile Kathamrita Bhavan. The festival calendar followed for conducting the rituals throughout the year for both Ramakrishna Math and the said Trust is the same, i.e. Vishuddha Siddhanta Panjika (almanac) and this position shall continue on and from the Effective Date.

¶60

Page 9 of 10

¶61

p) Ramakrishna Math shall observe and honour the duties and responsibilities envisaged in the said Trust Deed of Kathamrita Bhavan. The overall objects of Kathamrita Bhavan are identical to that of the Ramakrishna Math. They belong to the one cult of Sri Ramakrishna. All such duties and responsibilities shall be borne by Ramakrishna Math post-Effective Date.

¶62

q) There is no difference between the rituals conducted in the premises of the Kathamrita Trust with those at Ramakrishna Math and its branch centres. This position will continue to remain the same post-Effective Date to implement the time-honoured practice of the said Ramakrishna Math, protected and followed by the trustees of the said trust.

¶63

r) The Ramakrishna Math shall have itself be substituted in any legal, taxation or other proceedings initiated by or against the Kathamrita Bhavan within a reasonable time after the Effective Date and to have the same continued, prosecuted and/or defended and/or enforced by or against the Ramakrishna Math, as a successor of Kathamrita Bhavan.

¶64

The application is thus, allowed.

¶65

ACR No.3 of 2023 is accordingly disposed of.

¶66

Urgent photostat certified copy of this judgment and order, if applied for, be supplied to the parties on priority basis after compliance with all necessary formalities.

¶67

(ARINDAM MUKHERJEE, J.)

¶68

Page 10 of 10

Swami Smaranananda President and Ors. v. Na

Case brief

What is this about?

What did the court decide?

Swami Smaranananda President and Ors. v. Na

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Swapna Samanata Jana Vs State of West Bengal and Ors.

Sandip Das and Anr. Vs Union of India and Ors.

M/S. Cmj Service Private Limited Vs Employees State Insurance Corporation and Ors.

Kajari Karmakar @ Kajari Marick Vs Employees and State Insurance Corporation and Anr.

Sail Growth Works Vs Durga Mahato and Ors.

Panchanan Das Vs Pradip Kumar Panja