COMMISSIONER, MADRAS HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS versus NARAYANA AYYANGAR AND OTHERS

Citation: [1965] 3 S.C.R. 168 · Decided: 24-02-1965 · Supreme Court of India · Bench: K. SUBBA RAO · Disposal: Appeal(s) allowed

Cited by 2 judgment(s) · see the full citation network in Lexace

Judgment (excerpt)

168 
COMMISSIONER, MADRAS HINDU RELIGIOUS AND 
A 
CHARITABLE ENDOWMENTS . 
v. 
NARAYANA AYYANGAR AND OTHERS· 
February 24, 1965 
(K. SUBBA RAO, J. C. SHAH AND R. S. BACHAWAT, JJ.] 
Madras Hindu Religious and Charitable Endowments Act, 19 of · 
1951, s. 6(13}--'Religious Charity' meaning of-Samaradhanai Fund 
for the purpo•se of feeding Brahmins attending the celebration of a 
festival at a temple, whether such charity. 
A Samaradhanai Fund was started for the purpose of 
feeding 
Brahmin pilgrims attending Sri Venkatachalapathiswami shrine at 
village Gunaseelam (in Madras State) on the occasion of Rathot-
savam festival. On the enactment of the Madras Hindu Religious 
and Charitable Endo'.'ments Act 19 of 1951 the Deputy Commissioner 
of Hindu Religious and Charitable Endowments initial•-:! proceedings 
under s. 57(d) of the Act and held that the a!oresaid fund was a 
'religious charity' within the meaning of s. 6(13) of the Act. His 
order was upheld by the Commissioner. The Trustees of the Fund 
then filed a suit to set aside the ocder of the Commissioner contend-
ing that the Samaradhanai Fund was neither a public charity nor a 
'religious charity'. In s. 6(13), 'religious 
charity' is defined as a 
"public charity associated with a Hindu festival .or observance of 
B 
c 
D 
a religious character, whether it be conected with a math or temple 
or not". The trial court decided against the trustees but the High 
E 
Court held in their favour. According to the High Court feeding 
the Brahmins was a public charity but it was not a 'religious charity 
in as much as those who conducted the 
celebration 
of 
the 
Rathotsavam at the shrine had no control 
over the feeding of 
Brahmins out of the SamaTl!ldhanai Fund. On appeal to the Supreme 
Court by the Commissioner, with special leave. 
HELD: Feeding of Brahmins out of the Samaradhanai fund was 
associated with the celel:ration of the Rathotsavam at the Venkata-
chalapathiswami shrine. 
The expression "associated" in s. 13 of Act 19 of 1951 is used 
having regard to the history of the legislation the scheme and objects 
of the Act and the context in which it occurs, as meaning "being 
connected with" or 
11in relation to". The expression does nOt import 
any control by the authorit!es who manage or administer the festival. 
There are many Hindu festivals which are celebrated by the public 
gener_a!ly without any connection with any temple or math. The 
definition of "religious charities" includes such general festivals and 
observances. It cannot be said that there must always be a set of 
persons who control the cel~bration of a festival or an ot-servar.CP 
f171 D-Gl 
Nor can it be contended that the expression "associated with a 
Hindu festival or observance of a religious character" in the defini-
tion of "religious charity" implies that the public charity must be 
an integral part of the Hindu religious festival or observance. There 
is nothing in the Act which indicates any such intention on the part 
of the legislature. [171 H] 
· 
CIVIL APPELLATE JURISDICl10N: Civil Appeal No. 844 of 
1963. 
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G 
H 
A 
B 
COl4MISSIONEll V. NARAYANA (Shah, J.) 
169 
Appeal by special leave from the judgment and decree date 
November 1, 1960 of the Madras High Court in Appeal No. 199 
of 1957. 
A. J{anganadham Chetty and A. V. Rangam, for the appel-
lant. 
A. V. Vishwanatha Sastri and R. Thiagarajan, for respondent 
Nos. I and 2. 
The Judgment of the Court was delivered by 
Shah, J. Venkatarama Iyengar, Kastliuri Iyengar and Ranga 
Iyengar, residents of the village Kariainanikam in Tiruchirappalli 
District, with the aid of contributions, subscriptions and donations 
0 
set up a Samaradhanai Fund for feeding Brahmin pilgrims attend-
ing Sri Venkatachalapathiswami shrine at village Gunaseelam on 
<he occasion of Rathotsavam festival. Between the years 1936 and 
1940 seven acres of land were purchased for Rs. I 0,500 to provide 
a permanent income for the Fund. It was found that the expenses 
incurred for the Rathotsavam festival did not exhaust the entire 
D income and the balance was utilised for Vanabhojanam in 
Kariamanikam village in the month of K artigai and on the Dwadesi 
following Vaikunta Egadesi day. 
The President, Hindu Religious and Charitable Endowments 
Board, sought to levy for the years 1351 to 1354 F asli contributions 
E 
under s. 69 of Madras Act 2 of 1927 in respect of the Fund. But 
in Suit No. 297 of 1947 of the file of the District Court at Tiruchi· 
rappal

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