Sankarasubban, J.

This Writ Petition has been filed by Shri Lakshmi Venketesh Temple, represented by its Managing Trustee. According to the petitioner the Temple and its properties belong to the Gowda Saraswatha Brahmin Community. Bye-laws have been adopted for the administration of the Temple. His Holiness Srimad Sudheendra Theertha Swamiji of Kashimutt Samasthan has the supreme authority in all dharmic matters concerning the Temple. The affairs of the temple are managed by the Trustees in accordance with the provisions of the bye-laws. The first respondent in this Writ Petition is the Commissioner, Hindu Religion & Charitable Endowments Administration Department, Kozhikode. Petitioner in this Writ Petition challenges Exhibit P2 notice issued under Section 76 of the Madras Hindu Religions and Charitable Endowment Act, 1951 (hereinafter referred to as "the Endowment Act") demanding a sum of Rs.25,763/- as audit fees. Petitioner challenges the provisions of Section 76 of the Endowment Act.

2. The Endowment Act was enacted by the Madras State in 1951. The Temple in question is situated in Malabar area which was formerly forming part of the Madras State. Hence the Endowment