COMMR FOR HINDU RELIGIOUS ENDOWMENTS BOARD MADRAS Vs. VINAYAKAR ARUDRA TIRUPPANI SABHA HAVING ITS OFFICE AT NO

JUDGEMENT

(1.) This is an appeal by the Hindu Religious Endowments Board, Madras, against the judgment of Rajagopalan J. setting aside its order dated 22-2-1949 in and by which they declared that the income from the property, namely, premises No. 32, Vinaitheerthavinayakar Koil Street, Kosapet, Madras, is intended for the performance of Arudra festival in the temple of Sri Vinaitheertha Vinayakar in the said locality and that the income is a specific endowment as defined in Section 9 (11-A), Madras Act 2 of 1927.

(2.) In or about 1908 some of the residents of the said locality formed themselves into an unregistered society with the object of collecting funds and performing festivals in the temple of Sri Vinaitheerthavinayakar, Kosapet, at the time of the Arudra Darsanam. In 1913 the premises in question were purchased in the name of one of the members of the society, but evidently with the moneys collected by way of subscriptions from the members of the society. There is no dispute that the property belongs to the society. Subsequently the society was registered under Act 21 of 1860 in 1929. Ex. P. 4 is the memorandum of association of this registered society. The object of this society was given as the conduct of the festival during Margali month on Arudra Nakshatram day in the temple of the said Vinayakar at a cost not less than Rs. 150 out of the income which may be derived from the said property. The balance was to be kept as savings and out of the amount saved in this manner other immovable properties were to be purchased. The festival was being performed year after year till the year 1947 when the members of the society met and passed a resolution at a special meeting of the general body altering the object of the society. As altered the object ran as follows:

(3.) We have no hesitation in agreeing with Rajagopalan J. in his conclusion. The definition of a "specific endowment" is as follows: