Mrs. Prabha Sridevan, J.:

1. The dispute is whether certain properties belong to a temple called Dharmaraja Temple also known as Drowpathi Amman temple in Swamimalai, Kumbakonam or to the respondent. One Narayanasamy Odayar had been performing the charities for this temple from and out of the income of his agricultural lands. By a Will dated 6.3.1960, Narayanasamy Odayar directed that his brother-in-law, the respondent herein should continue to do the charities as the trustee of the temple.

2. The temple is bound to pay annual contribution to the Government in accordance with Sec.92 of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 (“the Act” in short).

3. The appellant, who is the Commissioner, H.R. & C.E. passed an order on 11.10.1980 rejecting the respondents case that the properties at Velakudi are not temple properties. This order was challenged by the respondent by filing a suit, O.S. No.23 of 1981 under Sec.70(2) of the Act, for cancelling or modifying the above order.

4. The trial Court dismissed the suit as not maintainable on the ground that an order passed under Sec.94(2) of the Act cannot be set aside by a suit under Sec.70(2) of the Act a