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 I