Alfred Henry Lionel Leach, C.J.

1. Appeal No. 144 of 1932 - In this appeal the Court is called upon to decide whether a mutt in the village of Chebrole, Guntur District, is a mutt within the purview of the Madras Hindu Religious Endowments Act, 1926 and as such is liable to make an annual contribution to the funds of the Board of Commissioners appointed under the Act. The appellants claim that the mutt does not constitute a public religious endowment. They say that it is entirely private in its nature and therefore it cannot be called upon in law to make any contribution. The Board having decided that the mutt is liable to make an annual payment, the suit out of which this appeal arises was filed by the appellants in the Court of the Subordinate Judge of Guntur for a declaration to the effect that the Board has no right to make a levy. The learned Judge agreed with the Board and dismissed the suit.

2. The appellants are brothers and are members of the sect known as Jangams or Vira Saivas. They worship the Lingam or symbol of Shiva which they wear suspended round the neck. According to " the manual of the Nellore District" compiled by John A.C. Boswell, Collector of Kistna Dis