S. Nainar Sundaram, J.

1. The defendants in O.S. No. 183 of 1975 on the file of the Second Additional Subordinate judge of Tirunelveli, are the appellants in this appeal. The respondents are the plaintiffs in the suit. The plaintiffs laid the suit under Section 70 of the Tamil Nadu Hindu Religious and Charitable Endowments Act, XXII of 1959, hereinafter referred to as the Act, for setting aside the order of the second defendant dated 31st December, 1974, and for a declaration that the plaintiff trust and the properties belonging to it do not constitute a religious institution as defined in the Act and for a consequential injunction restraining the defendants, their agents and subordinates from enforcing the provisions of the Act in pursuance of the order of the second defendant, referred to above. The plaintiffs initially resorted to the process under Section 63 (a) of the Act before the Deputy Commissioner for Hindu Religious and Charitable Endowments, Madras-34, in O.A. No. 41 of 1968 (Madurai) for a declaration) that the plaintiff trust and its temple, Navaneetha krishnan Mandir would not constitute a religious institution as defined in the Act. The said Deputy Commission