( 1 ) THE respondents filed O. S. No. 49 of 2000 in the Court of Principal district Judge, Kurnool under Section 92 of cpc. They sought for a decree against the petitioners herein, for rendition of accounts for the years 1998-99 and 1999-2000 and for removal of petitioners 2 and 3 herein, from the posts of President and Secretary of Srisaila Kshetra All India Arya Vysya anna Satra Sangam (for short sangam)and for framing a scheme for proper and efficient functioning of the Sangam. The petitioners filed the written statement. They raised an objection as to the jurisdiction of the trial Court to entertain the suit. The trial Court framed the relevant issues. The first issue was as to whether the first respondent herein is a public trust, attracting the provisions of Section 92 of CPC and whether the suit for framing the scheme, is maintainable. This plea was raised by relying upon Section 156 of the Andhra pradesh Charitable and Hindu Religious institutions and Endowments Act, 1987 (for short the Act), which rendered the proceedings under Section 92 of CPC inapplicable for the matters arising under the Act. The petitioners insisted that the maintainability of the suit be taken as preliminary issue. After hearing both the parties, the trial Court rendered the judgment dated 1-11-2004 deciding the preliminary issue against the petitioners. Hence, this revision.

( 2 ) SRI Venugopal Reddy, the learned counsel for the petitioners submit that the first petitioner is a religious endowment and is covered by the provisions of the Act. He contends that Section 156 of the Act bar the suits filed under Section 92 of the CPC, and in that view of the matter, the trial Court ought to have decided the preliminary issue in favour of the petitioners.

( 3 ) SRI N. Satyanarayana, the learned counsel for the respondents, on the other hand, submits that the first petitioner is neither registered under Section 6 of the act, nor there exists any order or adjudication declaring it to be a religious institution or endowment, and in that view of the matter, no exception can be taken to the order under revision.

( 4 ) THE first petitioner is a society registered under the Societies Registration act. From the very nomenclature it is evident that it undertakes certain charitable activities for the benefit of the members belonging to the Vysya community etc. The respondents approached the trial Court with a prayer to pass a decree for rendition of accounts, removal of petitioners 2 and 3 and for framing of scheme as provided for under section 92 of the CPC.

( 5 ) THE petitioners contend that the suit is not maintainable in view of the bar contained under Section 156 of the Act, which reads as under :"756. Central enactments cease to apply to charitable and religious institutions :-The enactments mentioned below shall cease to apply to Charitable and the Hindu Religious institutions and Endowments thereof to which this Act applies; and Section 8 of the andhra Pradesh General Clauses Act, 1891, shall apply upon such cessor as if these enactments had been repealed by an Andhra pradesh Act,- (a) the Andhra Pradesh (Andhra Area)Endowments and Escheats Regulation, 1817; (b) the Religious Endowments Act, 1863; (c) the Charitable Endowments Act, 1890; (d) the Charitable and Religious Trusts act, 1920; and (e) Sections 92 and 93 of the Code of Civil procedure, 1908" from a perusal of the said provision, it is evident that Sections 92 and 93 of CPC are made inapplicable to Charitable and the hindu Religious Institutions and Endowments "to whibh this Act applies".

( 6 ) SECTION 2 of the Act defines the expressions charitable institution and religious endowments etc. It is not as if every body, agency or institution which answers the description of the terms referred to above, is brought under the purview of the Act. Section 6 of the Act empowers the Commissioner to prepare and publish the lists of charitable institutions and endowments, religious institutions and e

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