The recognition of the Hindu Idol as a separate legal identity in Indian jurisprudence is examined. First, we explore the nature of a “Juristic Person” and the inherent conflict present between its Indian and Common law variants. After delving into the evolution of jurisprudence regarding the concept, we examine the idea of a shebait, that has remained absolutely central to the legal fiction of an idol as a fictitious person in the eyes of the law. We make the claim that the shebait serves the Sheba or the idol. The shebait owns a piece of the property outright. The property is owned by the idol, although certain natural persons have an interest over the property. While examining the nuances relating to taxing this idol, we take two questions as our central theme—whether a Hindu idol which is by virtue a representation of god can be taxed and how does the distinction between the two types of religious trusts i.e. private and public influence the process. That courts had to choose between fairness and rationality and because of the current state of the law, there may not be a way to harmonize the two we claim as our conclusion. However, in order to reconcile the future, Hindu practices or common law may have to give way.