Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1965 Supreme(SC) 56

SUPREME COURT OF INDIA
24th February, 1965.
K. SUBBA RAO, J.C. SHAH AND R.S. BACHAWAT, JJ.
The Commissioner, Madras Hindu Religious Charitable Endowments, Madras, Appellant
Versus
Narayana Ayyangar and others, Respondents.
Civil Appeal No. 844 of 1963.
Advocates Appeared
Mr. A. Ranganadham Chetty, Senior Advocate (Mr. A.V. Rangam, Advocate with him), for Appellant; Mr. A. V. Viswanatha Sastri, Senior Advocate (Mr. R. Thiagarajan, Advocate with him) for Respondents Nos. 1 and 2.

Advocates:
A.RANGANADHAM CHETTY, A.V.RANGAM, A.V.VISHWANATHA SASTRI, R.THIAGARAJA

A public charity which is associated with a Hindu festival or observance of a religious character is a "religious charity" within the meaning of S. 6(13) of Madras Act 19 of 1951.

Headnote:
RELIGIOUS CHARITY - DEFINITION - MADRAS HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS ACT (19 OF 1951), S. 6(13) - PUBLIC CHARITY ASSOCIATED WITH HINDU FESTIVAL OR OBSERVANCE OF RELIGIOUS CHARACTER - CONTROL BY AUTHORITIES MANAGING OR ADMINISTERING FESTIVAL NOT NECESSARY.
Fact of the Case:

The Venkataraina Iyengar; Kasturi Iyengar and Ranga Iyengar set up a Samaradhanai Fund for feeding Brahmin pilgrims attending Sri Venkatachalapathiswami shrine at village Gunaseelam on the occasion of Rathotsavam festival. The President, Hindu Religious and Charitable Endowments, Board, sought to levy contributions under S. 69 of Madras Act 2 of 1927 in respect of the Fund. The District Court held that the charity was not a "specific endowment" within the meaning of Act 2 of 1927. The Deputy Commissioner of Hindu Religious and charitable Endowments initiated a fresh proceeding under S. 57(d) of Madras Act 19 of 1951 and held that the Samardhanai Fund was a "religious charity" within the meaning of S. 6(13) of the Act. The trustees of the Fund then instituted Suit No. 181 of 1954 in the Court of the Subordinate Judge. Tiruchirapalli to set aside the order of the Commissioner on the plea that the Samardhanai Fund was a private charity not associated with any Hindu Festival or service in a temple and was not a religious charity.
Finding of the Court:

The Court held that the Samardhanai Fund was a "religious charity" within the meaning of S. 6(13) of Madras Act 19 of 1951. The Court held that the expression "associated" in S. 6(13) of Act 19 of 1951 used having regard to the history of the legislation the scheme and objects of the Act, and the context in which the expression occurs, as meaning "being connected with" or "in relation to." The Court held that the expression does not import any control by the authorities who manage or administer the festival.
Issues: Whether the Samardhanai Fund was a "religious charity" within the meaning of S. 6(13) of Madras Act 19 of 1951.
Ratio Decidendi: The Court held that a public charity which is associated with a Hindu festival or observance of a religious character is a "religious charity" within the meaning of S. 6(13) of Madras Act 19 of 1951. The Court held that the expression "associated" in S. 6(13) of Act 19 of 1951 used having regard to the history of the legislation the scheme and objects of the Act, and the context in which the expression occurs, as meaning "being connected with" or "in relation to." The Court held that the expression does not import any control by the authorities who manage or administer the festival.
Final Decision: The Court set aside order passed by the High Court and restored the order passed by the Trial Court.

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 Endowments Act 19 of 1951 was enacted. the Deputy Commissioner of Hindu Religious and charitable Endowments initiated a fresh proceeding under S. 57(d) of that Act and held that the Samardhanai Fund was a "religious charity" within the meaning of S. 6(13) of the Act. Against that order an appeal was carried by the trustees of the Fund to the Commissioner of Hindu Religious and Charitable Endowments. The Commissioner held that feeding Brahmins in connection with the religions festival of Hindus was a public charity and also a religious charity within the meaning of S. 6 (13) of Madras Act 19 of 1951.

3. The trustees of the Fund then instituted Suit No. 181 of 1954 in the Court of the Subordinate Judge. Tiruchirapalli to set aside the order of the Commissioner on the plea that the Samardhanai Fund was a private charity not associated with any Hindu Festival or service in a temple and was not a religious charity, and that it could in no manner become subject to control of the Commissioner, Madras Hindu Religious and Charitable Endowments. The suit was resisted by the Commissioner contending that the Fund was held and administered for a religious charity viz. feeding Brahmin pilgrims on the occasion of a Hindu festival. The Subordinate Judge held that the Fund was a public charity" within the meaning of S. 6(13) of the Act, the charity being associated with the Hindu festival of Rathotsavam at the Gunaseelam temple. In appeal against the order of the Subordinate Judge dismissing the suit filed by the trustees, the High Court of Madras held that the Samardhanai Fund was a public charity within the meaning of S. 6 (13) of the Act, but not being associated with any Hindu festival or observance of a religious character it was not a "religious charity" and the Commissioner had no jurisdiction to bring it under his control. The High Court accordingly allowed the appeal and decreed that suit filed by the trustees. With special leave, the Commissioner has appealed to this Court.

4. The only question which falls to be determined in this appeal is whether on the facts found by the Court of First Instance and confirmed by the High Court, the Samardhanai Fund is a "religious charity" within the meaning of S. 6 (13) of Madras Act 19 of 1951. Clause (13) of S. 6 defines "religious charity" as meaning "a public charity associated with a Hindu festival or observance of a religious character, whether it be connected with a math or temple or not." The definition prescribes two conditions which go to constitute a religious charity: there must be a public charity and that charity must be associated with a Hindu festival or observance of a religious character. If these be fulfilled, a public charity will be a religious charity, even if it is not connected with a math or temple. T

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