MADURAI SAURASHTRA SABHA Vs. STATE OF TAMILNADU

JUDGEMENT

(1.) AGGRIEVED by the order of the learned single Judge, dated 28. 11. 2000, made in W. P. No. 20762 of 1993, Madurai Sourashtra Sabha through its Honorary Secretary has filed the above Appeal.

(2.) FOR convenience, we shall refer the parties as arrayed before the learned single Judge.

(3.) ACCORDING to the petitioner, Madurai Sourashtra Sabha, which consists of members belonging only to Sourashtra community, is being administered for the objects of managing educational institutions, reading rooms and library enabling the members of the community to receive general and technical education. The said Sabha is also managing a Temple known as Madurai Sri Prasanna Venkatesa Perumal Temple (in short 'temple') and conducting the religious festivals connected therewith. All the accounts of the Sabha relating to income and expenditure of the Temple, which has no independent income, are being periodically audited and reports are submitted to the authorities functioning under the Indian Companies Act for their satisfaction. That being so, the authorities functioning under the Hindu Religious and Charitable Endowments Act (HRandce Act) raised a dispute with regard to the character of the Temple, claiming that it is a 'public Temple'. The said dispute had been finally decided in the Judgment of this Court dated, 31. 07. 1970 rendered in A. S. No. 645 of 1963 (also reported in 1984 Law Weekly Page 86 [rajagopalier v. Commr. , H. R. and C. E. ]), declaring that the Temple is a 'denominational Temple' within the meaning of Article 26 of the Constitution of India and that the Sabha, constituted by members of the Sourashtra Community for the object of maintaining the Temple of denominational nature or character, has rights to administer and govern its properties in accordance with the statutory law of their choice. Without taking note of the legal position, the authorities functioning under the Act, have been calling upon the petitioner to submit accounts of the Temple for being audited by them and also to pay the audit fees and other contributions. The Deputy Commissioner, HRandce, Madurai, by notice dated 23. 08. 1983, called upon the petitioner to attend enquiry on 06. 09. 1993 in respect of the administration of the Temple. To the said Notice, a reply dated 06. 09. 1993 had been sent, making it clear that the authorities functioning under the Hindu Religious and Charitable Endowments are not justified in issuing such notice as they have no power to audit the accounts maintained by the Sabha relating to the Temple. On receipt of their Reply, another notice dated 13. 09. 1993 came to be issued by the Deputy Commissioner, HR and CE, Madurai, calling upon the Secretary of the Sabha to be present on 27. 09. 1993 in his office along with the accounts and other records for enquiry. Again, a similar notice was issued by the same authority to produce the records for being audited. The stand taken by the authorities is bad and illegal and opposed to law and it would affect the right of the people belonging to sourashtra community. With the above averments, the petitioner Sabha prayed for quashing of the notice dated 13. 09. 1993 and to forbear the respondents from interfering with the affairs of the Sabha by applying Chapter VIII and IX of the Act.