CHARITY COMMISSIONER, BOMBAY versus THE ADMINISTRATOR OF THE SHRINGERI MATH AND ITS PROPERTIES

Citation: [1969] 1 S.C.R. 660 · Decided: 13-08-1968 · Supreme Court of India · Bench: S.M. SIKRI · Disposal: Dismissed
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Judgment (excerpt)

660 
CHARITY COMMISSIONER, BOMBAY 
v. 
THE ADMINISTRATOR OF THE SHRINGERI MAffi AND 
ITS PROPERTIES 
August 13, 1968 
[S. M. SIKRI, R. S. BACllAWAT AND K. S. HEGDE, JJ.] 
Bombay Pu/>lic Trusts Act, 1950 ss. 2(9) and 2(13)-Definitions of· 
"Math" and "Public Trust"-if a branch Math /eJI within the defi11i1ions. 
The Assistant Charity Commissioner, Bombay, held an enquiry under 
s. 19 of the Bombay Public Trusts Act. 1950 and came to the conclusion 
that the 1'asik branch of the principal Shringeri Math situated 
in 
the 
State of Mysore was a public trust and liable to be registered under s. 18 
of the Act. 
l'he Charity Commi!-.sioner in appeal confirmed this finding 
and an application under s. 72 to the District Judge by the respondent 
",..is rejected on 
th~ view that the institution at Nasik \vas a place of 
religious worship within the meaning of the defini:ion in s. 2(9) of the 
Act. 
However, the High Coun allowed an appeal and set aside the 
order of the Assistant Charity Commissione·r. 
On appeal to this Coun by a certificate, 
HELD : The High Coun was right in holding that the Nasik Math 
was not liable to be registered under the Act. The High Court had found 
A 
B 
c 
D 
ju the present case that in the Nasik Math no religious instructions were 
imparted and no spiritual service was rendered to any body of disciples. 
Furthennorc, no member of the public was allowed to enter the place 
E 
of worship without permission although worship was carried on by the 
Pujaris according to Vedic usage. 
In view of these findings the Nasik 
Math could not be held to be a real Math or temple within the definition 
in s. 2(9) cif the Act. (665 B-D] 
HELD also: In order to determine the situs of the trust which 
consists of a Math and a subordinate so-called Math or Maths., it is the 
situs of the principal Math which will determine the applicability of the 
F 
Act. [665 BJ 
Maharaikumari Umeshwari Kuer v. Tire State of Bihar, Petition No. 
405 of 1955----0ccidcd on December 15, 1960: and Maham Ramswarup 
v. Motiram Khandu, (1968) Mh. L.J. 363; referred to, 
Crvn. APPELLATE JURISDICTION : Civil Appeal No. 1000 of 
1%5. 
G 
Appeal from the judgment and decree, dated December 13, 
1962 of the Bombay High Court in Appeal No. 688 of 1959 from 
Original Decree. 
C. K. Daphtary, Attorney-General, M. S. K. Sastri and S. P. 
Nayar, for the appellant. 
H 
H. R. Gokhale, Y. S. Chitale and K. Rajendra Chaudhuri, 
for the respondent. 
A 
B 
c 
... 
D 
E 
F 
, 
-
G 
H 
CHARITY COMMR, V. SHRINGERI MATH (Sikri, /.) 
661 
The Judgment of the Court was delivered by 
Sikri, J. 
This appeal by certificate granted by the High 
Court of Judicature at Bombay is directed against its judgment 
and decree, dated December 30, 1962, whereby it set aside the 
order made by the Assistant Charity Commissioner, dated August 
19, 1955, as confirmed by the Deputy Charity Commissioner a~d 
by the District Judge, Nasik. The High Court held that the Nas1k 
Math is not liable to be registered under the Bombay Public 
Trusts Act, 1950. 
The High Court found the following facts relating to the 
N asil:: Math : 
"The principal Math is situated in the State 
of 
Mysore and as His Holiness is a Sanyasi he generally 
names the house properties with temples as 
'Maths'. 
The properties at Nasik, Panchavati; are known as pro-
perties of Shringeri Math. 
The Samadhis have been 
constructed to look like temple, there is Sabha Mandap 
in which an image of Adya Shankaracharya is installed. 
All the expenses have been incurred by His Holiness 
from the income of the Shringeri Math and some money 
was borrowed from Nasik creditors. 
Here religious 
imtructions are not imparted and no spiritual service is 
rendered to any body of disciples. 
Some times people 
come there and if they are given admission they stay 
there for a short time. 
There being "Samadhis" in 
these premises, there are some idols and occasional festi-
vals but it is not a temple for purpose of public worship. 
No member of the public is allowed to enter the place of 
worship but it is carried out by the Pujaris according 
to Vedic usage. This property is being maintained by 
the Principal J\fath from the very 
beginning. 
The 
income consists of (1) re11t earned by letting the pro-
perty; (2) offerings made before the Samadhis; (3) 
grant from Nasik Treasury of Rs. 289 per year and ( 4) 
yearly grant of Rs. 460-1-0 from village Pimpalgaon 
Funji in Ahmednagar District." 
The High Court further observed
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