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HIGH COURT OF JUDICATURE AT MADRAS
K. CHANDRU, J.
Nithyananda Dhyanapeetam Thiruvannamalai Branch
Versus
The Commissioner, Hindu Religious and Charitable Endowments Department & Others
W. P. No. 30063 of 2012 & M. P. Nos. 1 & 2 of 2012
Decided on : 30-01-2013
religious institution - Tamil Nadu HR&CE Act, 1959 - Section 6(18) - Summary of Acts and Sections: The court considered whether the show cause notice issued by the Assistant Commissioner, Hindu Religious & Charitable Endowment Department, Tiruvannamalai was without jurisdiction and whether the petitioner could be brought within the definition of the term 'religious institution' in terms of Section 6(18) of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959. The court discussed the definitions of 'religious institution,' 'temple,' and 'specific endowment' under the Act and analyzed the activities of the petitioner trust to determine its classification as a religious institution. The court referred to legal precedents and constitutional provisions to establish the trust's non-exclusivity to Hindu religion and its charitable and universal nature.
Fact of the Case:
The petitioner, Nithyananda Dhyanapeetam, challenged a show cause notice issued by the Assistant Commissioner, Hindu Religious & Charitable Endowment Department, Tiruvannamalai, questioning the jurisdiction and classification of the petitioner as a 'religious institution' under the Tamil Nadu HR&CE Act, 1959. The petitioner trust, a public charitable trust, was established with the intention of propagating yoga and meditation worldwide, open to people of all religions without discrimination. The trust's activities included spiritual healing, medical services, and charitable events, and it did not restrict its benefits to any specific religious community.
Finding of the Court:
The court found that the petitioner trust did not satisfy the definition of 'religious institution' under Section 6(18) of the Tamil Nadu HR&CE Act, as it was not a math, temple, or specific endowment. The court emphasized the non-exclusivity of the trust to Hindu religion and its charitable and universal nature, citing legal precedents and constitutional provisions. The court also noted that the show cause notice was based on a non-existent foundation and set it aside.
Issues: The issues before the court were whether the show cause notice was issued without jurisdiction and whether the petitioner trust could be classified as a 'religious institution' under the Tamil Nadu HR&CE Act, 1959.
Ratio Decidendi: The court's decision was based on the non-exclusivity of the petitioner trust to Hindu religion, its charitable and universal nature, and the absence of specific endowments for religious purposes. The court also considered legal precedents and constitutional provisions to establish the trust's classification as a public charitable trust rather than a religious institution.
Final Decision: The court allowed the writ petition, setting aside the impugned show cause notice, and closed the connected miscellaneous petitions without costs.
1. Heard both sides. This writ petition came to be posted on being specially ordered by the Hon'ble Chief Justice vide order dated 22.11.2012.
2. The questions that arise for consideration is whether the show cause notice dated 11.10.2012 issued by the Assistant Commissioner, Hindu Religious & Charitable Endowment Department, Tiruvannamalai is without jurisdiction ? and whether the petitioner can be brought within the definition of the term "religious institution" in terms of Section 6(18) of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959?
3. The petitioner is the Nithyananda Dhyanapeetam, represented by its Manager of Tiruvannamalai Branch. It is stated by the petitioner Trust that it was established by the deed of Trust, dated 11.08.2005 registered with the authorities at Karnataka State. It is having its headquarters at Bidadi, Ramnagara District, Karnataka State. The trust was founded by one A.V. Gnanaprakasam, being the author and settlor of Nityananda Dhyanapeetam. By the deed of trust, dated 11.08.2005, Paramahamsa Sri Nithyananda Swami was made as the sole trustee. The trust is a public charitable trust. It has also been registered with the Income Tax Department at Bangalore under Section 12AA(1) (b)(i) of the Income Tax Act, 1961. It has also got tax deduction account number as per the provisions of the Income Tax Act.
4. On 03.04.2008, one B.S. Soundararajan, a resident of Vengikal Village, Tiruvannamalai District had donated an extent of 2.83 acres (S.No.152/3A – 2 acres and S.No.152/A – 83 cents) in Adiannamalai village by way of a gift deed in favour of Sri Nithyanananda Swami, which was also registered with the Joint Sub Registrar-II, Tiruvannamalai District under gift deed No.3899 of 2008. Subsequently, the lands were taken over by Sri Nithyananda Swami. He has been paying the electricity charges and the supply stands in the name of Sri Nithyananda Swami. The revenue entries have also been mutated accordingly. Patta for the said land also stands in the name of Sri Nithyananda Swami. On 09.04.2008, Sri Nithyananda Swami had entered into an agreement of lease with Nithyananda Dhyanapeetam (petitioner trust). The lease was for a period of 15 years starting from 09.04.2008 to 08.04.2023. The monthly rent of Rs.1000/- was fixed for the first five years and it was to be increased to Rs.1500/- for the next five years and thereafter Rs.2000/- per month for the last five years ending upto 09.04.2023. The trust was given power to have its construction in the lease land. It was further indicated that any construction done by the trust right from the commencement of the work will be the property of the lessor Sri Nithyananda Swami. Upon completion of the construction, the lessee, i.e., the trust, has only the right to be a tenant for the period of 15 years subject to the payment of rent and other terms and conditions.
5. It was further stated that on 19.6.2012, the headquarters of the trust was shifted to Tiruvannamalai on a trial basis. Subsequently, on 17.8.2012, it was shifted back to Bidadi at Karnataka State. The objects of the trust was set out in the trust deed and that it contained as many as 24 items. For the purpose of the case, it is necessary to extract the objects (a) and (x), which reads as follows:
"(a) To establish, develop, maintain and grant in kind to spiritual healing & Research centers, hospitals, medical schools, nursing institutions and such other similar charitable institution in India for the benefit and use of the general public irrespective of caste, creed and religion.
(x) And generally to do such other Acts, Things and/or deeds as may be necessary, conducive or incidental or ancillary to the attainment of all or any of the main objects (i.e.) the above said objects.
Provided that
(i) The objects of the Trust stated above shall not be restricted to caste, creed, community or sect or religion. In other words, benefits of the Trust shall be open to all irrespectiv
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