JUDGMENT

(Prayer: Writ Appeal as against the order dated 20.10.2022 passed in W.P. No. 27971 of 2022.)

1. This Appeal has been filed challenging the order dated 20.10.2022 passed in W.P. No. 27971 of 2022, wherein this Court has dismissed the Writ Petition filed by the appellant herein. The petitioner, who claims to be a private Temple, challenging the inclusion of its name in the list of public temples published U/s. 46(1) of Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959, hereafter referred as HR & CE Act.

2. The facts leading to filing of this appeal is brief as follows:

3. The Appellant Temple is situated at Kurinjipadi Taluk, Cuddalore district. It is 200 years old Temple, established by persons belongs to Sengundar Mudaliar community of Kurinjipadi Pazhantheru. The Temple was always under the management of the above community. In the year 1914, a suit in O.S. No. 28 of 1914 was filed by another community claiming trusteeship over the petitioner Temple and it was held, that the Temple belongs to the Sengundar Mudaliar community of Kurinjipadi. The scheme was also framed for administration of the Temple and the HR & CE was given right to appoint trustees. It was only limited right to appoint the trustees and they have no authority to interfere with the affairs of the Temple.

4. In the year 1988, respondents interfered with the Temple affairs by appointing 'Fit person'. Persons from Sengundar Mudaliar community filed a suit in the representative capacity in O.S. No. 10/1988 on the file of Sub Court, Cuddalore seeking declaration that the Temple is a denomination Temple and only the people of Mudaliar community of three streets would be appointed as a trustees and the same was partly decreed and appointment of fit person was held valid. The HR & CE department has not filed any appeal in the decree passed in the suit. Only the Temple, filed an appeal in A.S. No.239 of 1989 on the file of District Court, Cuddalore and the appeal was dismissed, and against the first appeal, the Temple Management has approached this Hon'ble High Court in the Second Appeal in S.A. No.1974 of 1992 and judgment and decree was passed on 16.04.2003, modifying the judgments of lower Court as follows:

1. The declaration that the Temple is a denominational Temple is set aside.

2. The decree that the suit Temple belongs to the people of Senguntha Mudaliar of three streets is set aside.

3. The decree passed in O.S. No.28 of 1914 that the Temple belong to the people of Senguntha Mudaliar community of Pazhantheru (old street) is confirmed.

4. The HR & CE can appoint only the people of Senguntha Mudaliar community of the three streets as trustees of the Temple is confirmed.

5. In the year 2020, the Temple has challenged the Demand Notice, dated 06.11.2019 issued by the second respondent, wherein, the Temple was asked to pay Audit Fees by raising various grounds, by a Writ Petition in W.P.No.12822 of 2020. It is contended that even though, the Temple is not a denominational Temple, it is a private Temple belongs to the people of Mudaliar community of three streets of Kurinjipadi and the Judgment in O.S. No. 442 of 1986 on the file of District Magistrate Court, Cuddalore has also become final, hence the Temple has to be treated as a private Temple. Hence, the HR & CE has no control over the Temple or the Management. Judgment and decree passed in the Second Appeal does not give any rights to the HR & CE to interfere in the affairs of the Temple and provisions of HR & CE Act, is not applicable to the Temple. The expenses of the Temple are made out of the generous donations of the members of founding families, devotees, worshipers, etc., mostly in kind. There are several donors, the Temple has not requested the services of the HR & CE department for auditing also. While that being the case, on 06.11.2019, the Joint Commissioner HR & CE has issued a demand notice demanding payment of audit