POONAMALLEE SRI THIRUKACHI NAMBI VARI VUTCHAVA VYASYA THADHIYARADHANA CHARITIES Vs. COMMISSIONER HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS ADMN DEPARTMENT

JUDGEMENT

(1.) Poonamallee Sri Thirukachi Nambi Vari Vutchava Vysya Thadhiyaradhana Charities had been created in the year 1917 and registered under the Societies Registration Act XXI of 1860. The objects of the Charities are:- (1) Thadhiyaradhana (feeding) to the Arya Vysya public at the time of the annual festival in Sri Thirukachi Nambi Temple at Poonamallee and (2) for the purpose of other charitable kaingaryams as approved by the Committee Members. The other kaingaryams, as approved by the Committee Members, it is said, are relatable to the performance of the charities like meeting out educational expenses, marriage expenses, medical relief and other reliefs and help during the time of calamities to the members of the Arya Vysya community, a religious denomination.

(2.) While so, respondent 2, it is said, issued a notice to the petitioner - Charities to produce certain records for inspection, as if the provisions of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 (Act XXII of 1959) for short 'the Act') are attractable to the charities, to which the petitioner - charities took an exception. Respondent 2 was, however, by his letter dated 7-6-1984 was stated to have concluded that the charities would be amenable to the provisions of the Act and therefore, he was stated to have forwarded a demand notice for contribution and audit fees under Section 92 of the Act issued by respondent 1 demanding payment of a total sum of Rs, 5,235/- for faslis 1390 to 1393. The petitioner - charities, treating such a demand as a naked interference in the management and administration of the said charities, came forward with the present action under Article 226 of the Constitution praying for issue of a Writ of Mandamus to forbear the respondents from is in any way interfering with the petitioner's management and administration of the said charities.

(3.) Learned Counsel appearing for the petitioner would submit that the said charities, if viewed, in the light of the objects for which it was created could, by no stretch of imagination, be construed to be a religious institution, attracting the liability for payment of contribution and audit fees under Section 92 of the Act and therefore, such sort of inteference with their management and administration of the said charities on the part of the respondents should be prohibited.