RAMACHANDRA RAJU, J.

( 1 ) THE Substantial question which arises for determination in this appeal is whether the respondent Sri vijayawada Gosamrakshana Sangham, a society registered undet the Societies registration Act 21 of 1860 (hereinafter called the society ) is a Public Charitable Institution. The Deputy Commissioner, Endowments Department, Vijayawada by his proceedings Ex. A-2 dt. 19-2-69, called upon the Secretary of the Society to get the institution registered under Sec. 38 of the A P charitable and Hindu Religious Institutions and Endowments Act No. 17 of 1966 (hereinafter called the Act ). The society took the stand that it is not a public charitable institution which need be registered as required by the Deputy commissioner, Endowments Department. The Society thereupon filed the needed application under Secs. 77 (1) (a) and (d) of the Act for a declaration that the society is neither a public religious nor a charitable institution. The Deputy commissioner held the prescribed enquiry and passed the order Ex. A-4 dated 25-4-72 holding that the Society is a public charitable institution as defined under Sec. 2 (4) of the. Act. The Society thereupon filed O S No. 4/72 u

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