This appeal suit is directed against the Judgment and Decree dated 2-7-1981, rendered in O.S. No.633 of 1979 by the Court of Subordinate Judge, Cuddalore, thereby decreeing the suit as prayed for, a suit filed by the respondent herein against the Commissioner, H.R. and C.E.(A), Madras, thereby praying to declare that the plaintiff institution is not a religious institution as defined under Tamil Nadu Hindu Religious and Charitable Endowments Act, and further to set aside the order of the Commissioner, passed in A.P. No.214 of 1977 dated 24-9-1978.

2. Tracing the history of the case as projected by the respondent through the plaint in the said suit before the lower Court, it comes to be known that the respondent had filed the suit on allegations such as that the great Saints Sri Bhagavandha Swamigal and Sri Dhayananda Swamigal who were worshipped with great devotion by Sri N. Delvasikamani, the present hereditary trustee's paternal grandfather; that Sri Bhagavandhar attained Nirvana on 18-12-1889 and Sri Dhayanandha on 25-6-1905 and their mortal remains were interred and Samadhies were constructed therein by Delvasikamani and regular dally pooja were performed all these y