Orissa High Court
B. K. PATRA, AND S. ACHARYA, JJ,
Bira Kishore Mohanty - Appellant
Versus
State of Orissa - Respondents
Original Jur. Case No. 112 of 1972
Decided On : 8 January 1974
ARTICLE 27 - TAXATION - ARTICLE 27 OF THE CONSTITUTION - PROHIBITION AGAINST TAXATION FOR PROMOTION OR MAINTENANCE OF PARTICULAR RELIGION - PUBLIC PURPOSE - GRANT FOR RENOVATION OF TANKS USED BY GENERAL PUBLIC - NOT HIT BY ARTICLE 27.
Fact of the Case:
Petitioner, a tax-payer, challenged the State Government's decision to spend public funds for the renovation of three tanks in Puri, claiming it amounted to maintenance of the Hindu religion and violated Article 27 of the Constitution.
Finding of the Court:
The Court held that the grant for renovation of the tanks, which were open for use by the general public for drinking and bathing purposes, did not constitute promotion or maintenance of any particular religion and was therefore not hit by Article 27 of the Constitution.
Issues: 1. Whether the grant for renovation of the tanks amounted to promotion or maintenance of the Hindu religion, thereby violating Article 27 of the Constitution? 2. Whether the State Government had the authority to make such a grant?
Ratio Decidendi: 1. Article 27 of the Constitution prohibits taxation or specific appropriation of tax proceeds for the promotion or maintenance of any particular religion or religious denomination. 2. The tanks in question were open for use by the general public, and the grant was made for the purpose of improving sanitation and providing better bathing facilities, not for promoting or maintaining any particular religion. 3. The State Government has the authority to make grants for any public purpose, including the renovation of public tanks, under Article 282 of the Constitution.
Final Decision: The Court dismissed the petition, holding that the grant for renovation of the tanks did not violate Article 27 of the Constitution and that the State Government had the authority to make such a grant.
Judgement
PATRA, J. :- The petitioner who is a resident of Cuttack and is a tax-payer of various taxes levied by the State Government has filed this writ application under Article 226 of the Constitution for issuance of a writ of mandamus directing the State of Orissa to forbear from spending any amount from the public funds of the State for renovation of the tanks of Markanda, Narendra and Swetaganga at Puri. It is stated in the petition that these tanks are held in high reverence by the Hindu public who use them for religious purposes and periodical religious rites of Lord Jagannath of Puri are performed there. Spending of money from out of the funds of the State for renovation of these tanks amounts to maintenance of the Hindu religion which is forbidden by Article 27 of the Constitution and it is consequently alleged that the State Government cannot incur the expenditure.
2. The State in its counter-affidavit contends that the tanks in question are used by the general public for bathing and drinking purposes. It was found that the tanks were in a state of disrepair and had become places for breeding of mosquitoes. Persistent complaints were received from the public for repair and improvement of the tanks and there was agitation against the inaction of Government in not repairing and renovating these tanks. The matter was discussed in a meeting of the Lodging House Fund Committee at Puri and after discussion it was thought that the renovation of the aforesaid tanks would constitute improvement in the sanitary conditions of the above places. Thus to provide for better facilities for bathing and drinking water, the State Government decided to allot some funds for renovation of these tanks. As the Puri Municipality which is virtually responsible for sanitation of the Puri town as well as to provide for better bathing facilities to various people residing and visiting the place had no sufficient funds to take up repair work of the tanks, Government allotted three lakhs of rupees to the Puri Municipality to repair the tanks. The Lodging House Fund Committee, Puri also sanctioned three lakhs of rupees for the purpose. These tanks are open for use by the public irrespective of caste or religion and consequently spending of money for renovation of these tanks does not constitute maintenance of any particular religion and is therefore not hit by Article 27 of the Constitution. It is lastly contended that the petitioner who is not compelled to pay any particular tax to be specifically appropriated for renovation of the tanks, has no locus standi to file the petition.
3. In the long rejoinder filed by the petitioner to the counter-affidavit filed by the State, the specific averments made in paragraphs 7 and 8 of the counter-affidavit that the tanks in question are open for use by the general public is not specifically denied. In the rejoinder detailed reference is made to certain provisions of the Constitution which will be dealt with in due course.
4. Article 27 of the Constitution is in these terms: "27. No person shall be compelled to pay any taxes, the proceeds of which are specifically appropriated in payment of expenses for the promotion or maintenance of any particular religion or religious denomination."
The exact import of this article came to be considered by the Supreme Court in The Commr. Hindu Religious Endowments, Madras v. Sri Lakshmindra Thirtha Swamiar of Shirur Mutt (AIR 1954 SC 282), Mukherjea, J. who spoke for the Bench observed thus in paragraph 50 of the judgment:
"What is forbidden by the Article is the specific appropriation of the proceeds of any tax in payment of expenses for the promotion or maintenance of any particular religion or religious denomination. The reason underlying this provision is obvious. Ours being a secular State and there being freedom of religion guaranteed by the Constitution, both to individuals and to groups, it is against the policy of the Constitution to pay out of public funds any money
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