Judgment

SHAH, J.:- The Madras Religious and Charitable Endowments Act 19 of 1951 was enacted to provide for the better administration and governance of Hindu Religious and Charitable Institutions and Endowments in the State of Madras. This Court in The Commissioner of Hindu Religious and Charitable Endowments, Madras v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt, 1954 SCR 1005 held that Sections 21, 30 (2), 31, 55, 56 and 63 to 69 of Act 19 of 1951 were ultra vires, in that they infringed the guarantee of the fundamental rights in Articles 19 (1) (f), 25 and 26 of the Constitution of India. This Court also held that Section 76 (1) providing for imposing liability for payment of contribution which was of the nature of a tax and not a fee, was beyond the legislative competence of the State Legislature.

2. The Legislature then amended the Act by Madras Act 27 of 1954. On August 11, 1955, the Government of Madras framed Rules under the Act prescribing a graduated scale of rates of contribution under Section 76 (1).

3. The respondents who are trustees of the Venkataramana Temple at Mulki, District South Kanara, moved a petition in the High Court of Madras for an order restraining