JUDGEMENT In this Rule the petitioner has challenged the adjudication made under S. 14T of the West Bengal Land Reforms Act in case No. 95. The said adjudication is Annexure 'B' to the writ petition. It appears that previously an adjudication under S. 14T was made in Case No. 29 of 1976 in respect of the lands belonging to Barindra Kumar Bera and the members of his family. The said Bera was allowed to retain 15.12 acres of land and 17.73 acres of land were directed to be vested in the proceeding. Thereafter, the instant case No. 95 of 1976 under S. 14T was initiated in respect of land belonging to the Deity Sti Sri Iswar Saradiya Durga Thakurani. It appears that at the present moment Shri Barindra Kumar Bera is the Shebait of the said Deity. It appears from the adjudication made in the instant case that the Revenue Officer caused a local enquiry and came to the finding that one Sukchand Bera executed a Registered Deed of Arpannama in favour of the said Deity whereby he dedicated 20.91 acres of lands to the said Deity Sri Sri Iswar Saradiya Durga, Thakurani. It also appears that initially the said Sukchand Bera appointed himself as a Shebait. It was provided for in the Deed of Arpannama that after the death of the said Sukchand Bera, the said Barindra Nath Bera would be the shebait and the said Barindra Kumar Bera would have the liberty to appoint any person of his choice as the next shebait and if the said Barindra Kumar Bera would fail to make any such choice then one of his competent sons would become shebait after the death of Barindra Kumar Bera. The Revenue Officer also came to the finding that usufructs of the property was meant for religious purposes but the usufructs were not utilised for charitable purpose and the public was not interested in the management of the debuttar property and/or the daily worship of the Deity but they were allowed for Debidarshan and Prasad Grahan in the annual ceremony. It was also held by the Revenue Officer that there was no provision for managing the property or spending the usufructs of the property by any other members other than the agents of the settler. It was also held by the Revenue Officer that there was no provision for managing the property or spending the usufructs of the property by any other members other than the agents of the settler. In that view of the matter the Revenue Officer allowed the said Barindra Nath Bera to retain 2.18 acres of land out of the Debuttar properties and directed for vesting of the remaining lands. The said Deity being represented by the Shebait has challenged the adjudication in the instant writ proceeding. 2. It is the case of the petitioner deity that the Revenue Officer was not justified in holding that Barindra Kumar Bera was bound to keep the property within his family because it is quite evident from the recital of the Deed as quoted hereinbefore that he could select any person of his choice as the next shebait. It is also contended that by the aforesaid Deed of Arpannama, the property had vested in the Deity and the Deity had become the sole owner of the property. It is also contended that the Deity is entitled to retain land independently. A raiyat under S. 2(10) of the West Bengal Land Reforms Act means "a person or institution holding land for purpose of agriculture". It is therefore, quite evident that the Deity being a juridical and/or artificial person is a raiyat within the meaning of S. 2(10) of the Land Reforms Act. If a reference is made to clauses (a), (b), (c) and (d) of sub s. (1) of S. 14-M of the West Bengal Land Reforms Act it will appear that the ceiling area in the case of a raiyat, who is an adult unmarried person will be 2.50 standard hectares. In case of a raiyat, who is the sole surviving member of a family the ceiling area will be 2.50 standard hectares and in the case of a raiyat having a family consisting of two or more, but not more than five members, the ceiling area will be 5.00 standard hectares and in the case of a raiyat having a family consisting of more than five members, 500 standard hectares, plus 0.500 standard hectare, for each member in excess of five, so, however, that the aggregate of the ceiling area for such raiyat shall not in any case, exceed 7.00 standard hectares. Clause (e) of S. 14M(1) provides that in the case of any other raiyat the ceiling will be 700 standard hectares. It is thus quite evident that the legislature contemplated that 'raiyat' may be a natural person or an artificial or judicial person and/or institution. Clauses (a), (b), (c) and (d) of S. 14-M(1) provides for the ceiling area of raiyat being a natural person and clause (e) has been provided for the ceiling area of a juridical person which is also a 'raiyat' within the meaning of S. 2(10). Under the said Deed of Arpannama, the property had absolutely vested in the Deity and the Deity being a raiyat within the meaning of S. 2(10) is entitled to retain the lands in accordance with the provisions of clause (e) of S 14-M(1) namely 7 standard hectares. The Shebait in the aforesaid circumstances, cannot be held to be a trustee of the Debuttar properties because for constituting a Trust the property must vest in the Trustee but in a Debuttar the property vests in the Deity and the Shebait is entrusted for the proper management or the Debuttar properties and to look after the Seba Puja of the Deity and other obligation created by the Deed of Arpannama. When a property is absolutely dedicated to the Deity, the property belongs to the Deity and the usufructs of the property are to be utilised solely for the purpose connected with the Seva Puja of the Deity and ancillary functions. As a sevak the Shebait may be entitled for his maintenance out of the debuttar proper lies, so long he continues to remain a shebait but for such benefit he cannot be held to be a beneficiary or a trustee as contemplated in S. 14M(5) of the L.R Act. In the aforesaid circumstances, in my view it will not be proper to add up the Debuttar properties as the personal properties of the Shebait and to determine the ceiling of the Shebait by adding the Debuttar properties to his personal properties. If this is allowed, then it may be quite possible that all the lands of the Deity may be vested where a shebait has retained his personal lands to the full extent of the ceiling. If this is allowed, then it may be quite possible that all the lands of the Deity may be vested where a shebait has retained his personal lands to the full extent of the ceiling. Hence, the impugned adjudication made by the Revenue Officer is quashed and the Revenue Officer is directed to determine afresh the ceiling area of the Deity, a raiyat within the meaning of S. 2(10) of the Act in accordance with the provisions of S. 14M(1)(e) of the West Bengal Land Reforms Act. The Revenue Officer is directed to give notice to the Shebait and also reasonable opportunity of being heard to the Sheba it for the purpose of deciding the ceiling land of the Deity. The Rule is, accordingly disposed of. There will be no order as to costs. Adjudication quashed Direction given.