Contribution from temples when could be claimed by Panchayat.

Vaitheeswarankoil, which owes its importance to the two famous temples of Sri Vaidyanathaswami and Sri Muthukumaraswami situate within its limits, is a village in the Tanjore district, whose civic affairs are vested in a Panchayat constituted under the Madras Village Panchayats Act, 1950. Two of the annual festivals in the temple, the “Panguni Utharam” and “Mandalabhisheka Krithigai”, which last for fourteen and three days respectively, attract large numbers of pilgrims. Sanitary and other arrangements for the convenience of the pilgrims have to be, and are, made by the Panchayat during the time of the festival. Claiming that, under the provisions of section 78 of the Madras Village Panchayats Act, the temple would be bound to contribute one half of the expenses incurred in respect of the arrangements aforesaid and after giving credit to what was paid by the temple in that behalf, the Panchayat instituted two Small Cause Suits in the District Munsif’s Court, Sirkali, against the temple for the recovery of the balance of contribution due in respect of the two festivals held in 1956. The suits have been dismissed by the learned District Munsif on the ground (1) that there is no legal authority in the Panchayat to require the temple to contribute to the expenses incurred by it in connection with the sanitary arrangements made for the festivals, and (2) that the amount expended, in respect of half of which the claim is made, was utilised not merely for making arrangements for the festival, but for certain permanent amenities to the civic needs of the Panchayat and that it could not be said that such amount was wholly expended in connection with making special arrangements for the purpose of festivals. The Panchayat, feeling aggrieved by the decision, has filed these Revision Petitions.

Prior to the Madras Village Panchayats Act of 1950, the constitution and powers of the Vaitheeswarankoil Panchayat were governed by the provisions of the Madras Local Boards Act, 1920. Section 128 of the Act enabled a Panchayat, within whose jurisdiction a temple is situate, attracting a large concourse of pilgrims either throughout the year or on particular occasions, to call upon the temple authorities to contribute to the funds of the Panchayat for the expenses incurred for making the special arrangements for public health, safety and convenience of the pilgrims. Such a contribution might take the shape either of permanent contribution or of a recurring one. Section 128 authorised the Government to determine the amount of contribution to be made by the temple. Purporting to act under the provisions of section 128 of the Madras Local Boards Act, the Government passed G.O. No. 3447 (P.H.), dated 26th September, 1939, sanctioning the levy by the Vaitheeswarankoil Panchayat from the respondent-Devasthanam of a contribution of one half of the expenditure incurred on special sanitary arrangements provided by the Panchayat Board during festivals of the Devasthanam. Under the Public Health Act, the Government have notified that the two festivals, namely Panguni Utharam and Mandalabhisheka Krithigai, conducted by the respondent-Devasthanam, attract a large concourse of pilgrims.

The Village Panchayats Act of 1950 came into force on 1st August, 1950. Section 136 of that Act enacted certain consequential amendments to the Madras Local Boards Act. Those amendments were set forth in Schedule 4 to the Act. Item 67 of Schedule 4 directs the omission of the word ‘panchayat’ from section 128 of the Local Boards Act. That would mean that the provisions of section 128 will not thereafter apply to the case of a panchayat. The Village Panchayats Act however, enacted a separate provision in section 78 thereof for receiving contributions from temples, etc., for sanitary arrangements made in connection with the festivals therein. Section 78 states:

"Where a mosque, temple, mutt or any place of religious worship or instruction or any place which is used for holdi