Judgement

SHAH, J: Venkataraina Iyengar; Kasturi Iyengar and Ranga Iyengar, residents of the village Kariamankam in Tiruchirappalli District, with the aid of contributions, subscriptions and donations set up a Samaradhanai Fund for feeding Brahmin pilgrims attending Sri Venkatachalapathiswami shrine at village Gunaseelam on the occasion of Rathotsavam festival. Between the year s 1936 and 1940 seven acres of land were purchased for Rs. 10,500 to provide a permanent income for the Fund. It was found that the expenses incurred for the Rathotsavam festival did not exhaust the entire income and the balance was utilised for the Vanabhojauam in Kariamanikam village in the month of Kartigai and on the Dwadesi following Vankunta Egadesi day.

2. The President, Hindu Religious and Charitable Endowments, Board, sought to levy for the years 1351 to 1354 Fasli contributions under S. 69 of Madras Act 2 of 1927 in respect of the Fund. But in Suit No. 297 of 1947 of the file of the District Court at Tiruchirapalli that claim was disallowed. The District Court held that the chariti, was not a "specific endowment" within the meaning of Act 2 of 1927. After the Madras Hindu Religious and Charitable End