Alfred Henry Lionel Leach, C.J.

1. The Municipal Council of Palni has assessed to the property-tax leviable under Section 81 of the Madras District Municipalities Act, 1920, a power-house belonging to the Sri Dandayuthapani Devasthanam. The power-house is situate at the foot of the Palni Andavar Hill and within the municipal limits. The trustees objected on the ground that this building was exempt from taxation by reason of the provisions of Section 83(1)(a) of the Act. The property having been assessed t6 this tax and the tax having been paid, the trustees instituted a suit in the Court of the District Munsif of Palni for the recovery of the amount. The District Munsif found against the plaintiff and dismissed the suit, but on appeal his decision was reversed and the suit was decreed. The Municipal Council now appeals to this Court.

2. It is common ground that the whole hill was set apart for religious purposes. On the top of the hill is a famous temple which is approached by means of a long flight of steps. At the top of the hill there are also shops and a hotel which supply the needs of the pilgrims who visit the temple. In 1929, the trustees built the power-house and inst