W. N. ALLAL SUNDARAM versus THE COMMISSIONER H.R. & C.E. ADMN. DEPARTMENT & ORS.
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A B C D E F G H 194 SUPREME COURT REPORTS [2019] 14 S.C.R. W. N. ALLAL SUNDARAM v. THE COMMISSIONER H.R. & C.E. ADMN. DEPARTMENT & ORS. (Civil Appeal No. 8349 of 2017) NOVEMBER 22, 2019 [DR. DHANANJAYA Y CHANDRACHUD AND AJAY RASTOGI, JJ.] Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959: ss. 63(d) and 6(19) – Trust – Whether a private family Trust or a ‘specific endowment’ falling under purview of the Act – Held: The ‘Deed of Settlement’ entrusted construction of choultry to be specifically utilised for the purpose of extending facilities to pilgrims who visited ‘Devasthanam’ i.e. for the use of general public – Thus, the property was endowed specifically for the performance of a religious charity in the temple and was covered within the scope of definition of ‘specific endowment’ in s. 6(19). Words and Phrases: ‘Specific endowment’, ‘religious charity’ and ‘religious endowment’ – Meaning of, in the context of Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959. Deputy Commissioner, Hindu Religious and Charitable Endowments declared that the Trust in question was a Public Trust. The order was confirmed in appeal. Plaintiff’s suit for declaring the Trust in question as private Trust was decreed by trial court. The order of trial court was reversed by Single Judge of High Court. Appeal against the order of Single Judge was dismissed by Division Bench of High Court. Hence the present appeal. [2019] 14 S.C.R. 194 194 A B C D E F G H 195 Dismissing the appeal, the Court HELD : 1. A ‘specific’ endowment is defined in s.6(19) of Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 to mean: (i) Any property or money endowed for the performance of any specific service in a Math or temple; or (ii) Any property or money endowed for the performance of any charity in a Math or temple; or (iii) Any property or money endowed for the performance of any other religious charity. [Para 12] [202-H; 203-A-B] 2. The expression ‘religious charity’ is defined to mean a public charity associated with Hindu festivals or observances of a religious character, whether or not it is connected to a temple or ‘Math’. [Para 13] [207-B-C] Commissioner, Madras Hindu Religious and Charitable Endowments v. Narayana Ayyangar [1965] 3 SCR 168 – referred to. 3. In the present case, it emerges from the Deed of Settlement dated 4 June 1926 that the trustees initially settled a plot of land for the construction of a choultry in 1921. The choultry which was in connection with the activities of the Devasthanam was found to be inadequate to meet the requirements of the devotees during religious festivals. Consequently, on 4 June 1926, a Deed of Settlement was executed under which predecessor-in- interest of the suit property was entrusted with the construction of an additional choultry. The choultry was to be specifically utilised for the purpose of extending facilities to pilgrims who visited the Devasthanam. There was a restraint on the creation of an encumbrance either on the choultry or on the land. The choultry was to be utilised at all times for the use of the general public. No right could be claimed by the predecessor-in-interest on the choultry. The choultry was to be maintained by her, her descendants or her nominees. [Para 15] [207-B-D] 4. In view of the clear terms emerging from the deed, the definition of the expression ‘specific endowment’ in Section 6(19) is attracted. The purpose of the Act of 1959 is to consolidate the W. N. ALLAL SUNDARAM v. THE COMMNR. H.R. & C.E. ADMN. DEPT. A B C D E F G H 196 SUPREME COURT REPORTS [2019] 14 S.C.R. law relating to the administration and governance of Hindu religious and charitable institutions and endowments in the State of Tamil Nadu. The property was endowed specifically for the performance of a religious charity in the temple and was covered within the scope of definition of ‘specific endowment’ in Section 6(19). The Trial Judge was evidently in error in coming to the conclusion that there was an absence of a ‘specific endowment’ within the meaning of Section 6(19). The High Court was entirely correct in reversing the judgment of the Trial Court. [Paras 15 and 16] [205-D-E] M J Thulasiraman v. Hindu Religious & Charitable Endowment Admn. (2019) 8 SCC 689 – relied on. Case Law Reference [1965] 3 SCR 168 referred to Para 13 (2019) 8 SCC 689 relied on Para 14 CIVIL APPELLATE JURISDICTION : Civil Appeal No. 8349 of 2017. From the Judgment and Order dated 27.10.200
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