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 occupa