NITHYANANDA DHYANAPEETAM Vs. COMMISSIONER

JUDGEMENT

(1.) Heard both sides. This writ petition came to be posted on being specially ordered by the Hon'ble Chief Justice vide order dated 22.11.2012. The questions that arise for consideration is whether the show cause notice dated 11.10.2012 issued by the Assistant Commissioner, Hindu Religious & Charitable Endowment Department, Tiruvannamalai is without jurisdiction? and whether the petitioner can be brought within the definition of the term "religious institution" in terms of Section 6(18) of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959?

(2.) The petitioner is the Nithyananda Dhyanapeetam, represented by its Manager of Tiruvannamalai Branch. It is stated by the petitioner Trust that it was established by the deed of Trust, dated 11.08.2005 registered with the authorities at Karnataka State. It is having its headquarters at Bidadi, Ramnagara District, Karnataka State. The trust was founded by one A.V. Gnanaprakasam, being the author and settlor of Nityananda Dhyanapeetam. By the deed of trust, dated 11.08.2005, Paramahamsa Sri. Nithyananda Swami was made as the sole trustee. The trust is a public charitable trust. It has also been registered with the Income Tax Department at Bangalore under Section 12AA(1)(b)(i) of the Income Tax Act, 1961. It has also got tax deduction account number as per the provisions of the Income Tax Act.

(3.) On 03.04.2008, one B.S. Soundararajan, a resident of Vengikal Village, Tiruvannamalai District had donated an extent of 2.83 acres (S.No. 152/3A - 2 acres and S.NO. 152/A - 83 cents) in Adiannamalai village by way of a gift deed in favour of Sri. Nithyananda Swami, which was also registered with the Joint Sub Registrar-II, Tiruvannamalai District under gift deed No. 3899 of 2008. Subsequently, the lands were taken over by Sri. Nithyananda Swami. He has been paying the electricity charges and the supply stands in the name of Sri. Nithyananda Swami. The revenue entries have also been mutated accordingly. Patta for the said land also stands in the name of Sri. Nithyananda Swami. On 09.04.2008, Sri. Nithyananda Swami had entered into an agreement of lease with Nithyananda Dhyanapeetam (petitioner trust). The lease was for a period of 15 years starting from 09.04.2008 to 08.04.2023. The monthly rent of Rs. 1000/- was fixed for the first five years and it was to be increased to Rs. 1500/- for the next five years and thereafter Rs. 2000/- per month for the last five years ending upto 09.04.2023. The trust was given power to have its construction in the lease land. It was further indicated that any construction done by the trust right from the commencement of the work will be the property of the lessor Sri. Nithyananda Swami. Upon completion of the construction, the lessee, i.e., the trust, has only the right to be a tenant for the period of 15 years subject to the payment of rent and other terms and conditions.