P. Sathasivam, J. — This appeal is filed by the appellant-Temple through its Joint Commissioner against the final order dated 31.05.2006 passed by the National Consumer Disputes Redressal Commission (in short “the National Commission”) at New Delhi in First Appeal No. 411 of 1997 whereby the Commission dismissed their appeal.

2) Brief facts:

(a) The appellant is a temple situated in the State of Tamil Nadu. It is one of the ancient temples of Lord Kartikeya and is considered prime among the six holiest shrines of the Lord. Every year, lakhs of devotees throng the temple which is situated on a hill to receive the blessings of the Lord. The temple is being administered by the Hindu Religious and Charitable Endowments Department of the Government of Tamil Nadu. The devotees make offering in cash and kind to the deity. The cash offerings are collected and invested in various forms. The income derived from such investments is utilized for charitable purposes such as prasadams, hospitals, schools and orphanages.

(b) According to the appellant, it had deposited a huge sum of money totaling to Rs.1,40,64,300/- with the Post Master, Post Office, Palani from 05.05.1995 to 16.08.1