COMMISSIONER Vs. MURUGAPPAN

JUDGEMENT

(1.) The appeal suits are filed against the judgment and decree dated 13.06.2005 passed in O.S. Nos. 433 and 435 of 2003 on the file of the Principal Subordinate Court, Tirunelveli.

(2.) The subject matter of the appeals under consideration is whether, an institution viz., "Arunachaleswarar Samathi Koil" or otherwise known as "Arunachaleswarar Koil Samathu" as mentioned in various records, is a public religious institution as defined under Section 6(20) of the Hindu Religious and Charitable Endowment Act (herein after called as "Act"). The Hindu Religious and Charitable Endowment Department, represented by the Appellants (herein after called as "Department") maintain that the subject matter (herein after called as "the institution") is Temple and a religious institution as defined under Section 6(20) of the Act.

(3.) On the contrary, the "Huqdar" and his predecessor in title as well as the subsequent purchasers would maintain that the institution is only a "Samathu" or "Samadhi" pure and simple. The dispute between the department and the persons in the management of the institution is going back to the year 1976, when the department declared that the institution was brought under the control in 1976 on the basis of a preliminary report of an Inspector of the Department in L. Dis. 156/76. However only in the year 1985 the Assistant Commissioner of the Department issued a notification in R.C. No. 18122/80 D2 dated 28.11.1985 calling for appointment of non-hereditary trustees for the institution and then the "Huqdar" issued a legal notice on 12.12.1985 opposing such appointment. The matter was closed and there after, the then "Huqdar" one Iyaa Subramaniya Mudaliar, the father of the Plaintiff/Respondent in O.S. No. 433 of 2003 sold extensive of lands in Survey No. 15/5B of a total extent of 3.39.5 hectares to various persons, who are the Plaintiffs/purchasers in O.S. No. 435 of 2003 under various sale deeds. The trouble started when extensive and valuable lands were sold by the said Iyya Subramaniya Mudaliar and the department once again initiated proceedings. Iyya Subramaniya Mudaliar filed O.A. Nos. 14, 15 and 16/95 before the Department in respect of Arulmegu Kamatchiamman Temple, Arulmegu Viswanathasarni Temple, Arulmegu Mupidathiamman temple under Section 63A of the Act to declare the temples as a private institutions and later altered the prayer under Section 63B to recognise him as Hereditary Trustee. Iyya Subramaniya Mudaliar the then "Huqdar" died on 24.02.2000. The Assistant Commissioner, HR&CE, Tirunelveli in his proceedings in R.C. No. 7773/2001, dated 23.08.2001 directed the Inspector, Palayamkottai to enquire and submit a report. An enquiry was conducted by the Inspector and a report was also promptly filed. The Respondent, who is the son of the said Iyya Subramaniya Mudaliar, filed a petition under Section 63A of the Act before the Joint Commissioner, HR&CE, Tirunelveli to declare the PRESWENT institution is not a religious institution or temple under the provisions of the Act and the petition was taken on file in O.A. No. 2 of 2002. The then Joint Commissioner, after a detailed enquiry found mat institution is only a "Samathi" and not a religious institution as defined under Section 6(20) of the Act.