STATE OF MADRAS Vs. KUNNAKUDI MELAMATAM

JUDGEMENT

(1.) The institution popularly known as Kunnakudi Melamatam alias Annathana Mitam was founded more than 80 years ago by Sri La Sri Maunanandaswami, with the object of feeding and rendering relief to poor pilgrims visiting Kunnakudi. The institution was managed by Manuanandaswami during the life-time and thereafter by his successors, Annamalai, Nityanandaswami, Pooranananda and Ganapathiswamigal. By his will dated December 12, 1935, Ganapathiswamigal named Muthuramalingam and Nityanandaswami (II) as his successors. Muthuramalingam now claims to be the sole de facto and de jure trustee of the institution. There are four Samadhis inside the Matam premises. A Lingam is said to be over the Samadhi of the founder, and there are idols of Vinayagar on either side of the Samadhi. There is an idol of a Nandi over another Samadhi.

(2.) The Madras Hindu Religious Endowments Act, 1926 (Madras Act II of 1927) came into force on February 8, 1927. Section 9(7) of the Act defines 'Math' as follows:

(3.) On November 13, 1949, Muthuramalingam filed a petition before the Board asking the Board to take steps for safeguarding the properties of the institution. Subsequently, he filed other petitions requesting the Board to protect the properties of the institution and to remove Nityanandaswami (II) from its trusteeship. Thereafter, the Board appears to have proceeded on the footing that the institution is a Matam within the purview of the Act. The Board fixed the annual income of the institution at Rs. 11,800, and served the institution notices of assessment for faslis 1356, 1357, 1358 and 1359 levying contributions at Rs. 354 per fasli and audit fees at Rs. 177 per fasli. Muthuramalingam filed petitions before the Board challenging the assessment and also praying for time to make the payments.