R. Subramanian, J.

The plaintiff in OS No.93 of 2005 is the appellant. The suit was filed for a direction to the defendants to refund a sum of Rs. 72,600/- with interest 12% from the date of plaint till date of realization, declaring that the defendants are not entitled to collect from the plaintiff endowment, the annual contribution on the income of the plaintiff as "Maathu Panam", under Section 92(1) of the Tamil Nadu Hindu Religious and Charitable Endowments Act 1959, from the fasli year 1414 and for any of the future years, granting a consequential perpetual injunction restraining the defendants from collecting from the plaintiff endowment any annual contribution as provided under Section 92 (1) of the said Act and for the costs of the suit.

2. According to the plaintiff, the Sivanmalai Arulmigu Subramaniya Swamy Temple at Kangayam is an ancient temple, which is under the control of the Tamil Nadu Hindu Religious and charitable Endowments Board. Long ago one Semmanda Gounder, who lived in Ellappalayam hamlet of Erisinampalayam, Dharapuram Taluk, who was pious devotee of the Sivanmalai Arulmigu Subramaniya Swamy, was leading a life of a Sanyasi and he was referred to by the people of the locality as "Soorikattu Iyyan". After his demise his mortal remains were buried in his patta land and a samathi was constructed over the same. The descendants of the said Semmanda Gounder have been performing Guru Poojas at the Samathi.

3. On Thai Poosam day of every Tamil Year, the descendants used to take Kavadi to the Murugan Temple at Sivanmalai and on the next day, they offered Annathanam in their private patta land at a distance of about one furlong towards west from the foothills of the hillock on which the temple is situate. The devotees who have food, used to offer donations of varying amounts, according to their discretion. These donations are collected by spreading a cloth inside a small room adjacent to the site where the Annathanam is offered and the donations were deposited on the cloth. The donations so collected are known as "Maathu Panam".

4. According to the plaintiff, who is the Manager of the Ellapalayam Soorikattu Iyyan @ Semmanda Gounder Vazhipattu Sabai also called as Arulmigu Ellappalayam Kavadi Kattalai, the legal representatives of the Soorikattu Iyyan comprising of about 32 families, nominate four prominent persons among themselves to be in charge of the performance of the Annathanam. The devotees who take food at the Annathanam are given Viboothi Prasatham. The plaintiff would contend that on very many occasions the donations received as Mathu Panam will not even be sufficient to meet the expenses of the Annathanam. On such occasions, the expenses are met out of the income derived from the landed property purchased by the legal representatives of Soorikattu Iyyan. It is further averred that the Executive Officer of the Sivanmalai Temple filed an application in OA No.59 of 1974, before the Joint Commissioner, HR & CE, Coimbatore, under Section 63 of HR & CE Act, seeking a declaration that the performance of Annathanam is an endowment belonging to the temple. The said application was allowed by the 2nd defendant, as against the said order passed by the 2nd defendant the plaintiff had filed an Appeal before the 1st defendant, namely, the Commissioner, HR & CE Endowments Board, Chennai. The Appeal was dismissed on 09.02.1982 by the Commissioner, confirming the order of the Joint Commissioner, Coimbatore.

5. The said order was challenged by the plaintiff in OS No.211 of 1983 on the file of the Principle Sub Court, Erode. The Principle Sub Court, Erode, by its judgment and decree dated 13.01.1984, while confirming the orders of the Authorities, namely the 1st and 2nd defendants, however, held that the Annathanam should be performed by the 32 families, who are descendants of Semmanda Gounder and it is a specific endowment. It is also concluded that the Department will have the right to supervise and audit the income