RAMAPRASADA RAO, J.

The Tirumala Tirupati Devasthanam, represented by its Executive Officer, is the writ petitioner. The Devasthanam statutorily functions under the Hindu Religious and Charitable Endowments Act, 1951, as adopted by the State of Andhra Pradesh during the relevant year in question and is managed by a Board of Trustees. The funds of the Devasthanam may be utilised for purposes mentioned in section 85 of the Act, which includes the maintenance, management and administration of the Devasthanam, the foundation and maintenance of hospitals and dispensaries for the relief of the pilgrims and worshippers visiting the temples, the construction and maintenance of choultries and rest-houses for the use and accommodation of all classes of pilgrims, the provision of water supply and other sanitary arrangements to the pilgrims, the establishment and maintenance of a veterinary hospital etc. Amongst other purposes, the Devasthanam is to set apart a sum of not less than two and a half lakhs of rupees towards the maintenance of Sri Venkateswara University. The trustees are also obliged to make arrangements for securing the health, safety or convenience of pilgrims or worshippers resorting to the institution, and generally to see to the advancement of the Devasthanam as such and primarily to look after all the amenities of the devotees who come to the Seven Hills. On 21st February, 1966, the second respondent gave a notice covering the assessment years 1964-65 and 1965-66 stating that in April, 1964, and during 1965, the Devasthanam sold silverware and other articles in auction held at Madras at the Madras Jewellers and Diamond Merchants' Association, and realised large sums of monies from out of such auctions.

According to the respondent, a sum of Rs. 2, 53, 610 realised in the public auction held as above for the aforesaid purpose in April, 1964, and another sum of Rs. 2, 97, 355 being the realisation in such auctions held in 1965, are to be deemed as monies obtained from sale of goods in the course of business of the Devasthanam and consequently the turnover involved in such sales in each of the years attracted sales tax under section 3(1) of the Tamil Nadu General Sales Tax Act, 1959. The petitioner was informed that they ought to have registered themselves as dealers under the Act, and not having done so under the provisions of the Act, the penal provisions of the Act are attracted. Having thus held the view that the sale proceeds in the public auctions so held by the Devasthanam in the years 1964 and 1965 are assessable to tax under the Act, two notices were issued on 21st February, 1966, calling upon the petitioner to submit their objections to the action proposed. The petitioner filed written objections, and in particular, stated that the Devasthanam was under an obligation to publicly auction their movable properties at a place of their choice if the Devasthanam felt that it would be more beneficial to the institution in securing the proper price. Their further contention was that it was not a commercial activity undertaken by them in the course of any business of theirs, and though prima facie a sale is involved, it is not in connection with the business of the Devasthanam, and much less as a dealer under the provisions of the Act. Apprehending that further action will be pursued, the petitioner has come up with a writ of prohibition stating that the respondent has no jurisdiction under the Tamil Nadu General Sales Tax Act to bring the petitioner's activities into the net of taxation and praying for a rule interdicting the further processing of the notice and action thereunder.Section 2(d) of the Tamil Nadu General Sales Tax Act, which was expanded and inducted into the Act by an amending Act of 1964, states that business includes

"any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture". Though it is an inclusive definition, yet the purport of the word"