Judgment

CHINNAPPA REDDY, J. : - This appeal is by a certificate granted by the Madras High Court under Art. 133(l)(c) of the Constitution. The appellant is the State of Tamil Nadu. The respondent is the Ahobila Matam, a well known religious institution. The question relates to the applicability of the Tamil Nadu Inams (Assessment) Act, 1956 in regard to some lands situated in Narasimhapuram, Papanasam taluk, Thanjavur District belonging to the institution. The lands are covered by Inam Title Deed No. 2214 dated July 29, 1881 granted by the Inam Commissioner to the Manager for the time being of Sri Ahobila Matam. By the title deed, the Inam Commissioner, by order of the Governor-in-council of Madras acting on behalf of the Secretary of State for India in Council, acknowledged the title of the Ahobila Matam to "a religious endowment or a Matam Inam consisting of the right to the Government Revenue on land claimed to be acres 28.11 cents of dry, 58.38 acres of wet and 6.83 acres of garden and situated in the whole village of Narasimhapuram besides Poramboke in the taluk of Kumbakonam District of Tanjore and held for the support of the Ahobila Matam" and confirmed the Inam to the Manag