SRI KANCHI KAMAKOTI SANKARACHARIAR SWAMIGAL MUTT REPRESENTED BY SRI M.V. KRISHNAMURTHY, SRI KARYAM AND AGENT Vs. SECRETARY, REVENUE DEPARTMENT, GOVERNMENT OF TAMIL NADU

JUDGEMENT

(1.) THE petitioner in this writ petition prays for the issue of a writ of certiorari to quash the order dated 21st December, 1967 of the third respondent, as confirmed by the second respondent and the first respondent. The petitioner is Sri Kanchi Kamakoti Sankarachariar Swamigal Mutt represented by Sri Karyam and Agent. In the Audit Notes of the Mutt relating to the period from 1st January, 1966 to 31st March, 1966, the Assistant Examiner of Temple Accounts pointed out that the Manager of the Mutt had drawn travelling allowance in excess of the amount admissible under the Tamil Nadu Travelling Allowance Rules. In reply to this audit objection, the agent of the Mutt by his reply dated 10th November, 1967 stated that the rules framed under Section 116 (2) (xxiii) of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 (hereinafter called the Act) were not applicable to the servants of the Mutt. The third respondent viz., the Deputy Commissioner, Hindu Religious and Charitable Endowments, by his reference dated 21st December, 1967 directed the recovery of the amount paid in excess of the amount payable as per the Travelling Allowance Rules. The petitioner, thereupon, requested the third respondent to revise his order in view of the fact that Sections 56 and 57 of the Act which related to the service conditions of servants of religious institutions were not applicable to the Mutts. The third respondent informed the petitioner on 25th June, 1969 that the Travelling Allowance Rules were framed under Section 116 (2) (xxiii) of the Act and not under Section 56 of the Act and as such Rule 14 (2) of the Rules framed under Section 116 (2) (xxiii) is applicable to the servants of the Mutt also. The petitioner filed a revision petition to the Commissioner, Hindu Religious and Charitable Endowments, the second respondent herein who dismissed the same on 15th November, 1969. The petitioner preferred a further revision petition to the Government and the Government dismissed the same in G. O. Rt. No. 1149, Revenue dated 28th June, 1971. It is to quash these orders the present writ petition has been filed.

(2.) THE Government have framed rules called the Tamil Nadu Hindu Religious Institutions (Officers and Servants) Rules, 1964 (hereinafter called the Rules) in exercise of the powers conferred by Section 116 (2) (xxiii) of the Act. Rule 14 of the Rules is as follows: