Nothing in the Act regarding extension of the provisions of the Act.

P.R. Gokulakrishnan, J.

1. This writ petition is to quash G.O.Ms. No. 1193, Commercial Taxes and Religious Endowments Department, dated 31.7.1979. The short facts of the case are, the petitioner's grandfather by name Alagumalai Nadar executed registered document dated 12.4.1921 with a direction to performs certain charities. This was performed by Muthuswami Nadar, son of Alagumalai Nadar. Subsequently, the petitioner who is the son of Muthuswami Nadar, is performing these charities. The charities comprised of lifting the lights with oil in the memorial erected in memory of the Coronation of King George V, Emperor of India, to perform water pandal charity, in the month of Chitrai every year on the occasion of the Brahmothsavam of Sri Meenakshisundareswarar Temple in Vilathikulam and to perform such other charities as the Hadgar in his discretion decides. The properties comprised in the document are the existing buildings and about two acres of land. The petitioner, as a prudent person, improved the lands and purchased income earning properties at Madurai City after selling some of the properties mentioned in the document. He has also let out a part of the building for the occupation of the Tamil Nadu Electricity Board and the proceeds therefrom were utilised for doing charities. While, so, the respondents herein initiated proceedings under Section 3 of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 (hereinafter referred to as the Act) alleging that the charity is a Hindu Religious Charity for public purposes and that there are irregularities in the management of the same by the petitioner. Inasmuch as the respondents found fault with the sale of some of the properties, it is contended by the petitioner, he got retransfer of the same and intimated this fact to the respondents. A detailed explanation was also submitted by the petitioner and in spite of the same, the first respondent has issued G.O.Ms. No. 1193, C.T. and R.E., dated 31.7.1979 which states that the provisions of the Act are extended to these properties. It is this G.O., that is being questioned by the petitioner in this writ petition inter alia alleging that the charities mentioned in the document are being performed regularly, that in the document there is only a partial dedication viz., the property can at best be burdened with performance of charities and it is not an absolute trust property, that inasmuch as it is not an exclusive Hindu religious charity, Section 3(3) of the Act cannot be invoked in this case, that the Assistant Commissioner has given a report against the petitioner on the basis of the statement given by the Village Munsif without giving a copy of such a statement to the petitioner, that the petitioner has a number of persons to depose in his favour regarding the perfect performance of the charities mentioned in the document, that there is no contravention of any of the conditions mentioned in the document since the properties which were transferred were retransferred for the purpose of performing the charities, that the procedure adopted by the respondents is violative of the principles of natural justice and established judicial procedure and that the rights of the petitioner have taken away in a summary manner. It is further alleged by the petitioner that the nature of charities mentioned in the document of the year 1921 can at best create only a private trust and the same cannot be considered as a public charitable trust. For all these reasons, the petitioner wanted this Court to quash the impugned

2. The respondents in their counter-affidavit inter alia contended that the petitioner is not performing the charities mentioned in the document, that there is mismanagement in the performance of such charities, that no proper accounts are being maintained, that some of the lands of the charities have sold away in contravention to the clauses in the document, and that after examining all these defects, the first respondent