K. S. SOUNDARARAJAN AND ORS. versus COMMISSIONER OF H.R. & C.E.AND ORS.

Citation: [2015] 10 S.C.R. 176 · Decided: 24-11-2015 · Supreme Court of India · Bench: M.Y. EQBAL · Disposal: Dismissed

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

Judgment (excerpt)

A 
B 
c 
[2015) 10 S.C.R.176 
K. S. SOUNDARARAJAN AND ORS. 
v. 
COMMISSIONER OF H.R. & C.E.AND ORS. 
(Civil Appeal No.2401 of 2003) 
NOVEMBER 24, 2015 
[M. Y. EQBALAND C. NAGAPPAN, JJ.] · 
Trust and Charities: 
Tamil Nadu Hindu Religious and Charitable 
Endowment Act, 1959 - s. 64 - Power of Commissioner to 
settle a Scheme under- In respect of charities mentioned in 
a Will -
On facts, Will by testator wherein apart from 
0 
bequeathing certain properties he had put KN-brother's son 
in possession of certain items to perform charities mentioned 
in the Will out of the income of the properties, however, KN 
alienated portion of the land-Application uls. 64 for setting 
a scheme in respect of the charities in the Will by community 
E of testator before Deputy Commissioner - Application 
rejected holding that Trust is a private trust - However, · 
Commissioner held that its a public trust and charities to be 
performed are religious charities -
Said order of 
Commissioner upheld by the courts below- Division Bench 
F of High Court modified the order to the extent that scheme 
framed to be confined to specific endowments attached to 
the temple - On appeal, held: Specific endowment is a 
religious institution - For the purpose o( s. 64 as per 
explanation the institution means a temple or a specific 
G endowment attached to a temple - Expression 'attached' in 
the explanation to s. 64(1) has to be construed having regard 
to the history of the legislation and the scheme and objects 
of the Act- High Court rightly held that it is to be understood 
in the sense of providing for the performance of any service 
H or charity in or connected with temple - Charities of offering 
176 
K. S. SOUNDARARAJAN v. COMMISSIONER OF H.R. & 177 
C.E. 
Neivedyam to Swami during Punguni Uthiaram festival and A 
the feeding by way of Pundhi Bojanam on the occasion of 
God Kalla/agar passing through Vaigai river to Vandiyur on 
· Chitra Pournami day are religious charities and constitute a 
service to the Deity in the temple - Thus, High Court was 
right in concluding that the framing of a scheme in respect of B 
these matters is within the ambit of powers vested uls. 64 of 
the Act. 
Mahant Ram Saroop Dasji vs. S.P. Sahi and 
Ors.1959 Supp. (2) SCR 583; Commissioner, 
C 
Madras Hindu Religious and Charitable 
Endowments vs. Narayana Ayyangar and Ors. 
1965 (3) SCR 168 - referred to. 
Case Law Reference 
o 
1959 Supp. (2) SCR 583 
1965 (3) SCR 168 
referred to. Para 7 
referred to. Para 8 
CIVIL APPELLATE JURISDICTION: Civil Appeal No. E 
2401of2003 
From the Judgment and Order dated 13.12.2000 of the 
High Court of Judicature at Madras in Letters Patent Appeal 
No. 183of1994] 
R. Venkataramani, R. Nedumaran, Neelam Singh, 
Yashraj Bundela for the Appellant. 
E. C. Agrawala, Rajesh Kumar, P. N. Ramalingam, R. 
F 
Ayyam Perumal (for LRs of R-5), Enakshi Mukhopadhyay, M. G 
Yogesh Kanna, Jayant Patel for the Respondents. 
The Judgment of the Court was delivered by 
C. NAGAPPAN, J. 1. This appeal is preferred against 
the judgment and decree dated 13.12.2000 passed by the H 
• 
178 
SUPREME COURT REPORTS 
[2015] 10 S.C.R. 
A High Court of Judicature at Madras in Letters Patent Appeal 
No.183of1994, wherein the Division Bench held that the first 
object of the three charities mentioned in the Will, is of private 
Trust and the rest are of public Trust and therefore, the 
respondent no.1 and 2 therein, have power under Section 64 
B of the Tamil Nadu Hindu Religious and Charitable Endowment 
Act, 1959, to frame a scheme, in so far as, the public Trust is 
concerned. 
2. Briefly the facts are summarized as follows : One 
C Sundararaja Naidu had no male issues, except two daughters 
and his brot.her's son is Kondasamy Naidu and he executed a 
registered Will dated 7 .12.1949 bequeathing properties 
mentioned in Item nos.1, 2 and 3 absolutely in favour of them 
and directed Kondasamy Naidu to be in possession of Item 
D no.4 and perform the charities mentioned in the Will from out 
of the income of the said properties and prohibited the 
alienation of the said item of land. Later Kondasamy Naidu 
alienated a portion of land in Item no.4 in the Will and claimed 
to have purchased some other properties from out of the sale 
E proceeds. 
3. Five persons claiming to belong to the community of 
the testator filed application before the Deputy Commissioner 
for Hindu Religious and Charitable &ldowments under Section 
F 64 of H.R. & C.E. Act for setting a s

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