JUDGMENT

Y. V. CHANDRACHUD, CJI.:—These seven appeals by certificate are directed against the judgment dated August 25, 1967 given by the High Court of Mysore in Writ Petitions Nos. 1649, 1650 and 1651 of 1964, Writ Petitions Nos. 1575, 1576 and 1579 of 1965 and Writ Petition No. 1439 of 1966. These Writ Petitions were filed by the appellants under Article 226 of the Constitution praying that the demand notices issued by the Commissioner for Hindu Religious and Charitable Endowments of Mysore be quashed and for a writ of mandamus restraining the respondents from taking any action in pursuance thereof.

2. Until November 1, 1956, when the States Reorganisation Act, 37 of 1956, came into force, the District of South Kanara was a part of the former State of Madras. As a result of the States Reorganisation Act that District became a part of the State of Mysore, now the State of Karnataka.

3. The Madras Legislature passed an Act called the Madras Hindu Religious and Charitable Endowments Act, 19 of 1951 ("the Madras Act of 1951"), to provide for the better administration and governance of Hindu Religious and Charitable Institutions and Endowments in the State of Madras. Section 76 (1) of the Act, as it stood originally, provided that in respect of the services rendered by the Government and their officers, every religious institution shall, from the income derived by it, pay to the Government annually such contribution not exceeding 5 per centum of its income as may be prescribed. This provision and some other provisions of the Act were challenged in the Madras High Court on behalf of the Shirur Mutt and others. The challenge was upheld by the High Court and the appeal filed therefrom by the Commissioner, Hindu Religious Endowments, Madras, was dismissed by this Court in Commr., Hindu Religious Endowments, Madras v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt, 1954 SCR 1005. Section 76 (1) was held void by this Court on the ground that the provisions relating to the payment of annual contribution contained in it was in the nature of tax and not fee and therefore it was beyond the legislative competence of the Madras State Legislature to enact the provision. The Madras Legislature amended Sec. 76(1) of the Act so as to provide that in respect of the services rendered by the Government and their officers, "and for defraying the expenses incurred on account of such services", every religious institution shall, from the income derived by it, pay to the Commissioner annually such contribution not exceeding five per centum of its income as may be prescribed. The validity of the amended section was upheld by this Court in Sudhundra Thirtha Swamiar v. Commr. for Hindu Religious & Charitable Endowments, Mysore, 1963 Supp 2 SCR 802.

4. After the formation of the new State of Mysore under the States Reorganisation Act, 1956, laws which were in force in the areas which were formerly comprised within the Madras State, continued to apply to those areas notwithstanding the fact that they became part of the new State of Mysore. Section 119 of the Act of 1956 provides that the provisions of Part II ("Territorial Changes and Formation of New States") shall not be deemed to have effected any change in the territories to which any law in force immediately before the appointed day extends or applies, and territorial references in any such law to an existing State shall, until otherwise provided by a competent Legislature or other competent authority, be construed as meaning the territories within that State immediately before the appointed day. It is by reason of this section that the Madras Act of 1951 continued to apply to the South Kanara District which prior to November 1, 1956, was a part of the Madras State but which became after that date a part of the Mysore State.

5. We will refer to the facts of Civil Appeal 1445 of 1968 which arises out of Writ Petition 1575 of 1965. The facts of the other appeals are in material respect similar. The appel