to me under docked No. 656 B. dated 13th ultimo, I beg to state that there do not appear to be any texts in the Books on Hindu Law which either permit or prohibit the alienation of Devatra property. But the general practice of the country does not sanction the disposition of such property in any shape. In fact, when Endowments of this description are made by Hindus, they make them with the sole object of securing the property endowed from any sort of alienation, and attach conditions accordingly. Trustees are consequently prohibited from disposing of the property. Though no distinct ruling on the point is traceable in any of the Text Books, no alienation can be permitted in accordance with the principles of Hindu Law. According to that Law, alienation cannot take place except with the express consent of the owner, and as in the case of Devatra property the Idol, to which it is consecrated, is the owner, it cannot be disposed of except with its consent, which, as a matter of course, can neither be given nor extorted. Hence, Devatra property has become inalienable.
"2. I am fully aware of the difficulties which may occasionally be felt by trustees in the execution of the trusts in connection with Religious Establishments. Circumstances may arise, which may compel them to incur liabilities, which the fixed income of the Trust will never enable them to meet; because, in many cases, the endowers appropriate the income in such a way as to leave little or no mar-
