An institution that satisfies the requirements of the definition of a mutt under S. 9 (7) of the Madras Religious Endowments Act, namely, an institution for the promotion of the Hindu Religion presided over by a person whose duty is to engage himself in spiritual service or who exercises or claims to exercise spiritual headship over a body of disciples, would be considered a mutt and subject to the jurisdiction of the Board.

CHANDRA REDDY, J. :- I agree with the conclusions of my learned brother. The relevant facts are set out in his judgment and it is not necessary to recapitulate them here. The subject-matter of this appeal is a petition under S. 84 (2), Madras Hindu Religious Endowments Act filed by Sri Raghavendraswami Mutt by its head Sri Swayamindra Thirta Sri Padangalavaru by power of attorney holder Ritti Krishtamachar in the Court of the District Judge, Bellary to set aside an order passed by the Board of Commissioners for the Hindu Religious Endowments, Madras, declaring the institution as a mutt as defined in the Madras Religious Endowments Act. The petitioner being unsuccessful there has brought this appeal.

2. Mr. Kuppuswamy appearing in support of this appeal urged two main contentions, that the institution is not a mutt but only a tomb of a saint known as Sri Raghavendraswamy who was the predecessor of the present Matadhipathi or at any rate it is only a branch of the main mutt situated at Nanjangud and that the decision rendered previously by the same Board in the year 1928 operates as a bar to the present order and that the Hindu Religious Endowments Act (hereinafter called the Act) was not applicable to the mutt as its headquarters was not within the Madras Presidency but at Nanjangud in the Mysore Presidency, was final and could not be reopened.

3. The first part of the contention is based upon the case that there is a mutt founded by a follower of Madvachari the expounder of the Dwaita system of philosophy at a place called Nanjangud, Mysore State, that in the 17th century one of the heads of the mutt by name Sri Raghavendraswamy who was regarded as a very holy person happened to visit a place called Mantralaya in Bellary district and entered Samadhi in or about the year 1670. A tomb was constructed in his memory and pooja is performed at the tomb every day and also public worship at the tomb and in reality there is no mutt at all.

4. This submission is without any relation to the pleadings and the facts as emerge from the evidence let in by the appellant. The attitude now adopted by the counsel seems to he the result of an after thought. Throughout the proceedings in the Court below and before the Hindu Religious Endowments Board, the parties proceeded on the basis that it was a mutt but only a branch of the Raghavendraswamy Mutt situated at Nanjangud. It was so described in the petition presented in the Court of the District Judge out of which this appeal arises. Even in the earlier enquiry in 1928 before the Hindu Religious Endowments Board, its character as a Mutt was not in question, the only issue raised being whether the Act would apply to endowments attached to institutions outside the Presidency. In the cause-title to this appeal, the appellant is described as Sri Raghavendraswamy Mutt having its headquarters at Nanjangud.

5. The various documents filed by both sides in support of their respective cases also describe this institution as a mutt. It is, therefore, futile to contend that there is no mutt at all at Mantra, laya. Dehors these admissions contained in the pleadings, the material on record does not leave any room for doubt. Some of the witnesses examined for the appellant have given a clear account of the nature of the institution at Mantralaya and the activities of the Matadhipathi at that place. P. W. 5 son of the present Swamiji, deposes that at the shrine at Mantralaya there is puja performed for the tomb every day and every year there is Visesha puja on the day of the death of the Swamiji. There are archakas to maintain daily puja and arrange for worship of the public there. At the Brindavanams or shrines at Mantralaya, about 5,000 or 6,000 people are fed by the mutt. For the abovesaid festivals, people from all over India gather. There is also a car festival on the Avadhuna occasion. Archana is done every day at the shrines of Mantralaya. There is a golden Mandapam at Mantralaya. He had also admitte