JAYANT PATEL, J.

1. It may be recorded that when Civil Application No. 13407 of 2014 had initially come up on Board, the learned Counsel appearing for both the sides had agreed to make submission for final disposal of MCA No. 3154 of 2009. Hence, we have finally heard MCA No. 3154 of 2009 as well as CA No. 31407 of 2014.

A BRIEF HISTORY

2. In the early part of 19th Century, the great Saint Swami Sahajanandji had founded the Swaminarayan Sect and had established a number of temples in India, most of which are located in Gujarat and the nearby areas. For the purpose of administration of these temples, he had divided India into two parts and had styled those two parts as Northern Diocese or Vibhagh and Southern Diocese. A line was drawn joining Jamnagar in the West with Calcutta in the East and the Northern portion of this line was known as Northern Vibhagh and Southern portion was known as Southern Vibhagh. For Northern Vibhagh, Swaminarayan Temple at Ahmedabad was designated by him as the main Deity or God and for Southern Vibhagh, he had designated the main Swaminarayan Temple at Vadtal as Principal Seat. He had prepared treaties known as “Deshvibhag-no-lekh”, wherein he had laid down the scheme for management of these temples. Southern Vibagh was placed by him in the charge of one nephew with the Principal Seat at Vadtal and Northern Vibhagh was left by him under the charge of another nephew. Both these nephews as “Acharyas” of the Sect were permitted to marry and lead life of a house-holder and for all practical purpose, he had made each of the nephews the de facto Managing Trustee in charge of the temples and religious affairs in both these Divisions. The Founder Swami Sahajanandji at Vadtal asked his followers to pay tax known as “Darmada” being a personal contribution of income and to pay “Namvero” being an impost in the nature of a poll tax. He had also exhorted his followers to make voluntary offering to “Ácharya” on special occasions in order to provide for the upkeep and maintenance of the institutions.

3. In the year 1914, a suit was filed by one Shri Mohanlal Lalubhai and other 44 persons in the Court of Joint Judge of Ahmedabad against the then Acharya of Vadtal Seat. In the said suit ultimately a scheme had come into existence for the purpose of administration and management of the Trust, as stated hereinafter.

4. The Trust in question is a public charitable Trust as evidenced by four basic documents namely; (a) a writing known as Desh Vibhag Lekh dividing the entire country in two diocese; (b) Satsangi Jivan; (c) Shiksh Parti and (d) Vachanamrut. By the judgment and decree of the Division Bench of the High Court of Bombay consisting of Martin and Prat, J.J., on November 5, 1922 in First Appeal Nos.62 of 1919 with First Appeals No.142 of 1920, held the Trust in question to be a Public Religious Charitable Trust and all the properties including Namvero and Bhets as Trust properties. By their further judgment of November 29, 1922, they settled for the management and administration of said Trust, which was modified in a minor way in 1939. The purpose of the Trust according to the judgment of the Bombay High Court in the aforesaid appeals was, amongst others, maintenance of temple at Vadtal and other places, promotions of principles and tenets of Swaminarayan Sect and the welfare of their followers. As per the said Trust, Acharya was merely a Trustee of the properties of Vadtal Temple and has no personal or proprietary rights over the properties or income of the Trust and was only entitled as such be maintained by the Trust in a manner befitting his status as Acharya of the Temple. Acharya of the Temple had no right or interest in different incomes of the Temple or its properties. The said Trust owns a considerable number of immovable properties at Vadtal and in other cities and towns mainly in Gujarat and also in Maharashtra. It also owns valuable movable properties comprising of gold and silver ornaments, jewelle