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20.The learned counsel for the appellant further pointed out the decision reported in 1927 Law Weekly 806 [Semba Parayan v. Maral], wherein a Full Bench of this Court held that dedication of property to God by a Hindu does not require any document and that property can be validly dedicated without any registered instrument and further held that by no stretch of imagination, legal or otherwise, can it be said that the Almighty is a living person, within the meaning of the Transfer of Property Act. Consequently, the learned counsel stated that the settlement deed Ex.B.4 in favour of Shri. Varatharaja Perumal Temple and the settlement in favour of the idol can be questioned under the ambit of Transfer of Property Act.