Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1993 Supreme(Mad) 124

High Court of Judicature at Madras
THE HONOURABLE MR. JUSTICE JANARTHANAM
Poonamallee Sri Thirukachi Nambi Vari Vutchava Vyasya Thadhiyaradhana Charities - Appellant
Versus
Commissioner, Hindu Religious and Charitable Endowments (Admn.) Department and Another - Respondents
Writ Petition No.8011 of 1984
Decided On : 24 February 1993

Appearing Advocates:K. Jayaraman, Subramanya Rao, P.M. Bhaskaran, Advocates.

A charity connected with a Hindu festival or observance of a religious character is a religious charity and is subject to the provisions of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959.

Headnote:
HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS ACT - RELIGIOUS INSTITUTION - DEFINITION - CHARITY - RELIGIOUS CHARITY - THADHIYARADHANA CHARITY - WHETHER RELIGIOUS CHARITY - APPLICABILITY OF THE ACT.
Fact of the Case:

The petitioner, Poonamallee Sri Thirukachi Nambi Vari Vutchava Vysya Thadhiyaradhana Charities, was created in 1917 and registered under the Societies Registration Act XXI of 1860. The objects of the Charities were Thadhiyaradhana (feeding) to the Arya Vysya public at the time of the annual festival in Sri Thirukachi Nambi Temple at Poonamallee and for other charitable kaingaryams as approved by the Committee Members. The respondent, the Commissioner of Hindu Religious and Charitable Endowments, issued a notice to the petitioner to produce certain records for inspection, as if the provisions of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 (Act XXII of 1959) were attractable to the charities, to which the petitioner took an exception.
Finding of the Court:

The court held that the Thadhiyaradhana charity shall have to be construed, for all practical purposes, as a religious endowment benefiting a section of the Hindu public, namely, Arya Vysya community. One such a conclusion is reached, the provisions of the Act are attractable to the said charities and in that view of the matter, the demand for contribution and audit fees by the respondent cannot at all be stated to be an act done in interfering with the management and administration of the charities in question.
Issues: Whether the Thadhiyaradhana charity is a religious charity and whether the provisions of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 are applicable to the petitioner's charities.
Ratio Decidendi: The court interpreted the various provisions of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959, including the definitions of 'religious institution', 'specific endowment', 'temple', 'religious charity', and 'religious endowment'. The court held that the Thadhiyaradhana charity is connected with the annual festival in Arulmighu Thirukachi Nambi temple at Poonamallee and therefore it is a religious charity. As a result, the provisions of the Act are applicable to the petitioner's charities.
Final Decision: The court dismissed the petitioner's writ petition, holding that the provisions of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 are applicable to the petitioner's charities and that the demand for contribution and audit fees by the respondent is not an act done in interfering with the management and administration of the charities in question.

Judgment :-

Poonamallee Sri Thirukachi Nambi Vari Vutchava Vysya Thadhiyaradhana Charities had been created in the year 1917 and registered under the Societies Registration Act XXI of 1860. The objects of the Charities are:-

(1) Thadhiyaradhana (feeding) to the Arya Vysya public at the time of the annual festival in Sri Thirukachi Nambi Temple at Poonamallee and (2) for the purpose of other charitable kaingaryams as approved by the Committee Members.

The other kaingaryams, as approved by the Committee Members, it is said, are relatable to the performance of the charities like meeting out educational expenses, marriage expenses, medical relief and other reliefs and help during the time of calamities to the members of the Arya Vysya community, a religious denomination.

2. While so, respondent 2, it is said, issued a notice to the petitioner - Charities to produce certain records for inspection, as if the provisions of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 (Act XXII of 1959) for short 'the Act') are attractable to the charities, to which the petitioner - charities took an exception. Respondent 2 was, however, by his letter dated 7-6-1984 was stated to have concluded that the charities would be amenable to the provisions of the Act and therefore, he was stated to have forwarded a demand notice for contribution and audit fees under Section 92 of the Act issued by respondent 1 demanding payment of a total sum of Rs, 5, 235/- for faslis 1390 to 1393. The petitioner - charities, treating such a demand as a naked interference in the management and administration of the said charities, came forward with the present action under Article 226 of the Constitution praying for issue of a Writ of Mandamus to forbear the respondents from is in any way interfering with the petitioner's management and administration of the said charities.

3. Learned Counsel appearing for the petitioner would submit that the said charities, if viewed, in the light of the objects for which it was created could, by no stretch of imagination, be construed to be a religious institution, attracting the liability for payment of contribution and audit fees under Section 92 of the Act and therefore, such sort of inteference with their management and administration of the said charities on the part of the respondents should be prohibited.

4. Learned Additional Government Pleader representing the respondents would however repel such a submission.

5. For appreciating the contentions, as projected by learned Counsel for the petitioner, a survey of certain and relevant provisions of the Act is necessary.

6. 'Religious institution' is defined under Section 6(18) of the Act, which reads as under:-

"" religious institution"means a math, temple or specific endowment."

7. 'Specific endowment' is defined under Section 6(19) of the Act and it is as follows:

"'specific endowment' means any property of money endowed for the performence of any specific service or charity in a math of temple, or for the performance of any other religious charity, but does not include an inam of the nature described in Explanation (1) to clause (17);

Explantion (1) - Two or more endowments of the nature specified in this clause, the administration of which is vested in a common trustee, or which are managed under a common scheme settled or deemed to have been settled under this Act shall be construed as a single specific endowment for the purposes of this Act;

Explanation (2) :- Where a specific endowment attached to a math or temple is situated partly within the State and partly outside the State, control shall be exercised in accordance with the provisions of this Act over the part of the specific endowment situated within the State."*

8. Section 6(20) defines 'temple', which is couched in the following terms:

"'temple' means a place by whatever designation known, used as a place of public religious worship, and dedicated to, or for the benefit of, or used as of right by, the Hindu commu

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