NARAYANA AYYANGAR KASTURI AYYANGAR Vs. COMMISSIONER OF MADRAS

JUDGEMENT

(1.) VENKATARAMA Iyengar, Kasturi Iyengar and Ranga Iyengar, three residents of the village of Kariamanikam, Lalgudi taluk, Tiruchirapalli Dt. , of pious nature with enterprising spirit, conceived the idea of establishing a feeding charity years ago. The famous shrine of Sri Prasanna Venkatachalapathiswami at Gunaseelam village was only one and half miles away from their village. The sanctity of the shrine is so high and the devotion of its worshippers from far and near is so great that largo concourse of pilgrims resort to it in all seasons of the year, particularly during the Brahmotsavam festival in the month of Purattasi. These pious individuals collected subscriptions and donations from the people in the locality, added their own contributions to the collected fund and began to feed brahmins who came to Gunaseelam during the annual festival. Besides this feeding at Gunaseelam they also fed brahmins of a Vanabhojanam in Kariamanikam village itself in the month of Karthigai. In course of time these feeding charities became popular and a large number of brahmins were fed and considerable amounts were received as contributions from benevolent people interested in such feeding. 7 acres of wet lands were purchased between the years 1936 and 1940 for a total sum of Rs. 10,800 to constitute a permanent source of income for the performance of these charities. These three founders agreed amongst themselves that they should function as hereditary trustees for the feeding charity, and that at the death of any one of them his place should be taken up by his eldest son. Rama Iyengar died sometime in 1943 leaving behind Lakshminarayana Iyengar, his eldest son. Kasturi Iyengar died sometime in 1940 leaving behind his only son Narayana Iyengar.

(2.) THE President of the Hindu Religious Endowments Board, Madras In exercise of his powers under Section 69 of Madras Act II of 1927 called upon the trustees of the aforesaid charity, styled as Sri Gunaseelam Prasanna Venkatachalapathi Perumal Purattasi Rathothsava Samarathanai, to pay contributions in respect of the said charity for the fasli years 1351 to 1354. The trustees objected to such levy and filed O. P. No. 297 of 1947 on the file of the District Court of Tiruchirapalli under of the Act for the cancellation of the order levying contribution. By order dated 11-3-1947 the learned District Judge allowed the petition holding that the charity was not a 'specific endowment" within the meaning of Madras Act II of 1927. The President, Hindu Religious and Charitable Endowments Board, Madras preferred an appeal to this court, A. A. O. No. 540 of 1949 but the appeal was dismissed. The decision of the Division Bench of this court dismissing the appeal is reported in the President, Hindu Religious and Charitable Endowments, Madras v. Venkatarama,

(3.) THE learned Subordinate Judge who tried the suit held that Section 6 (13) of Madras Act XIX of 1951 would cover the feeding charity and accordingly he dismissed the suit with costs of the first defendant. This appeal has, therefore, been preferred by the trustees challenging the correctness of the said judgment and order.