Anantanarayanan, J.-

This is an appeal by the plaintiffs in the Court below in a suit filed under section 62 of the Hindu Religious and Charitable Endowments Act, Madras Act (XIX of 1951), to set aside the order of the Commissioner of Hindu. Religious and Charitable Endowments in respect of the suit chatram properties.

The facts are that this chatram was created by a deed of trust dated 26th November, 1942 (Exhibit B-1) for the benefit of members of the Arya Vysya community of that area, who visit Gunaseelam for the purpose of participating in specified religious festivals in the month of Purattasi. Exhibit B-2 is a subsequent transfer of the management of this trust executed by the original founder, Venkatachala Chettiar and others. The simple point involved in this appeal is whether the Commissioner of Hindu Religious and Charitable Endowments was justified in notifying this charity as one within the ambit of Madras Act (XIX of 1951), because it was a religious charity (section 6, sub-section (13) or a religious endowment (section 6, sub-section (14), or ‘a specific endowment’ (section 6, sub-section (16)).

Learned counsel for the appellants placed two arguments in the forefront of

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