Prabha Sridevan, J.

1. A person walking along the streets of what is now known as Chennai-1, will see many buildings on which stone slabs have been embedded and inscribed with the word "—— Chetty Charities denoting an endowment created by the "Arya Vysyai Community". This Community is well known for its benevolence and piety. The intent and purpose behind these endowments is to secure to the founder spiritual benefits by the performance of charitable acts as Justice R.Sengottuvelan in his commentaries on the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 notes

" In the Hindu system there is no line of demorcation between religion and charity . On the other hand charity is regarded as part of religion. This is because the Hindu Religion recongnises the existence of life after death and it believes in the law of Karma according to which good or bad deeds of a man produce corresponding results in the life to come. Therefore, all Hindu Sages concur in holding that charitable gifts are pious acts par excellence which bring appropriate rewards to the donor."

2. TheCheetalla Venkatachalam Chetty Charities, hereinafter referred to as the charities is one such e