Your humble servant, joy das.
What respected surya kanta ji said is a false assumption due to less analysis
In Purport Of SB 8.7.21 (http://vedabase.com/en/sb/8/7/21) , Prabhupada explains “Whenever prayers for protection are offered to Lord Śiva, actually Lord Viṣṇu is indicated ”
Are there any evidences from shastra’s which hold it true ?
There are many more contradiction’s that are in subsiquent verses , In SB 8.7.23 (http://vedabase.com/en/sb/8/7/23)
” O lord, you are self-effulgent and supreme. You create this material world by your personal energy, and you assume the names Brahmā, Viṣṇu and Maheśvara when you act in creation, maintenance and annihilation.”
How can lord siva create himself ? And how can he create material world ?
Again in SB 8.7.24 (http://vedabase.com/en/sb/8/7/24) , Prabhupada says , ” When Lord Śiva is worshiped as Parabrahman, the worship is meant for Lord Viṣṇu .”
Sometimes even great devotees like Narada and Sukadeva Goswami are addressed as “bhagavan”, as being all-knowing and as being like the Supersoul (Ref. SB 1.2.2, 1.5.6-7 etc), but with the clear understanding that they are so empowered by virtue of their pure devotion to the Supreme Lord. Similarly, Yamaraja is described as being present as the witness in everyone’s heart – but by the empowerment of Paramatma, not independently. (Ref. SB 6.1.48)
The prayers offered by the prajapatis to Lord Shiva are offered in the spirit of acknowledging his position as a guna-avatara, an empowered representative of the Supreme Lord, and not to Lord Shiva as an independent entity separate from Lord Vishnu nor as sarva-karana-karanam. Thus these glorifications are indirectly glorification of the supreme Lord or Paramatma, as much as the reception offered to the ambassador of a country is actually indirectly offered to the head of State.
This is explained in the purports to these texts “Lord Brahma and Lord Shiva are incarnations of Lord Vishnu and are known as shaktyavesa-avataras. They are endowed with a special power like that of Lord Vishnu, who is actually all-pervading in their activities. Therefore whenever prayers for protection are offered to Lord Shiva, actually Lord Vishnu is indicated, for otherwise Lord Shiva is meant for destruction. Lord Shiva is one of the ishvaras, or the controllers known as shaktyavesa-avataras. Therefore he can be addressed as having the qualities of Lord Vishnu. Lord Vishnu acts through Lord Shiva in the creation of the material world. Lord Shiva acts on behalf of Lord Vishnu.”
(SB 8.7.21)as described in Brahma Samhita, the material creation is known as Devi dhama where Durgadevi reigns supreme, but above that is Mahesh Dham under the jurisdiction of Lord Shiva wherein he is supreme, and even above that is Hari dhama – Lord Brahma worships the Primeval Lord Govinda “who has allotted their respective authorities to the rulers of those graded realms.” (Brahma Samhita 5.43)
Finally, everything is placed in proper perspective when we study what Lord Siva’s own response was to these prayers --- Lord Shiva accepts the prayers with a clear understanding of who the Supreme Personality of Godhead is, as well as his own position in relation to the Lord. He accepts these prayers on behalf of the Supreme Lord Hari, just as a tax-collector accepts taxes not on his own account but on behalf of the government.