Judgment

HEGDE, J.:- A short, nonetheless interesting question of law arises for decisions in this appeal by certificate, and the question is whether a tank can be considered as a charitable institution within the meaning of those words in Section 2 (E) of the Andhra Inams (Abolition & Conversion into Ryotwari Act) 1956 (Act No. 36 of 1956) (to be hereinafter referred to as the Act.)

2. The Inam with which we are concerned in this case stands abolished under the Act. The appellant wants the property comprised in that Inam to be registered in his name. His contention is that prior to its abolition he was the Inamdar of that Inam though he had the liability to repair the tank in his village from out of the income of that Inam. The Authorites under the Act have rejected his claim that he was the Inamdar of the Inam in question. They have come to the conclusion that the Inam was in favour of the tank and that he was in possession of the Inam property only as the Manager of the tank which according to them was a charitable institution. This conclusion has been upheld by the High Court.

3. It is not known as to who granted the Inam in question. The grant is lost in antiquity. The only evidence we have relating to this Inam are the entries in the Inam register. A copy of that register has been produced in this case. Therein the Inam is shown to have been granted to the tank "uracheruvu." Under column 8 it is mentioned that it was given for repairs of the pond called Uracheruvu situated close to the village. Under column 10 it is mentioned that it is to be in force so long as the repairs of the tank are performed. The ancestor of the appellant was shown to be the Manager of the charitable institution viz. the tank. Under the remarks column it is mentioned : The pond is of great use for the cattle and people of the village. The Inam can be confirmed permanently so long as the repairs are performed. The pond for which the Inam was originally granted was situated north to the village and is now out of use. At the request of the villagers the late Collector Mr. Fraser issued an order in 1819 that the proceeds of this Inam can be applied to the present existing Kunta which is south to the village and so of use."

4. From these entries it is clear that the Inam was granted in favour of the tank known as "uracheruvu." It has been so considered at least ever since 1819. Therefore we are unable to uphold the contention of the appellant that it was a grant in favour of his family subject to the liability to repair the tank. It appears that the ancestors of the appellant and at present the appellant is looking after the management of the tank.

5. Mr. Narasaraju, learned Counsel for the appellant contended that even if we come to the conclusion that the Inam was granted for a charitable purpose, the object of the charity being a tank, the same cannot be considered as a charitable institution. According to him a tank cannot be considered as an institution. In support of that contention of his he relied on the dictionary meaning of the term institution . According to the dictionary meaning, the term institution means "a body or organization of an association brought into being for the purpose of achieving some object". Oxford Dictionary defines an institution as "an establishment organisation or association, instituted for the promotion of some object especially one of public or general utility, religious, charitable, educational etc." Other dictionaries define the same word as organised society established either by law or the authority of individuals, for promoting any object, public or social. In Minister of National Revenue v. Trusts and Guarantee Co. Ltd., 1940 AC 138, the Privy Council observed:

"It is by no means easy to give a definition of the word "institution" that will cover every use of it. Its meaning must always depend upon the context in which it is found."

6. In Masjid Shahid Ganj v. Shiromani Gurdwara Parbandhak Committee, Amrit