Judgment

BACHAWAT, J. :- The institution popularly known as Kunnakudi Melamatam alias Annathana Mitam was founded more than 80 years ago by Sri La Sri Maunanandaswami, with the object of feeding and rendering relief to poor pilgrims visiting Kunnakudi. The institution was managed by Manuanandaswami during the life-time and thereafter by his successors, Annamalai, Nityanandaswami, Pooranananda and Ganapathiswamigal. By his will dated December 12, 1935, Ganapathiswamigal named Muthuramalingam and Nityanandaswami (II) as his successors. Muthuramalingam now claims to be the sole de facto and de jure trustee of the institution. There are four Samadhis inside the Matam premises. A Lingam is said to be over the Samadhi of the founder, and there are idols of Vinayagar on either side of the Samadhi. There is an idol of a Nandi over another Samadhi.

2. The Madras Hindu Religious Endowments Act, 1926 (Madras Act II of 1927) came into force on February 8, 1927. Section 9(7) of the Act defines Math as follows:

" Math means an institution for the promotion of the Hindu religion presided over by a person whose duty is to engage himself in spiritual service or who exercises or claims to exercise s