HIS HOLINESS SRI-LA-SRI AMBALAVANA PANDARA SANNATHI AVERGAL, ADHEENAKARTHAR, TIRUVADUTHURAI ADHEENAM AND HEREDITARY TRUSTEE, ATMANATHA SWAMI DEVASTHANAM Vs. THE COMMISSIONER, HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS BOARD AND ANR.

JUDGEMENT

(1.) ADHEENAKARTHAR , Tiruvaduthurai Adheenam and Hereditary Trustee of Sri Athmanathaswami Devathanam, Avidayar koil, Thanjavur has filed this writ petition for the issue of a writ of certiorari to quash the order of the second respondent, the State passed on 28th March, 1977. The impugned order has confirmed the order of the Commissioner, Hindu Religious and Charitable Endowments Board, Madras, the first respondent passed on 28th February, 1976 levying contribution and audit -fees in respect of a sum of Rs. 1,25,000 received by the petitioner by way of sale proceeds, of the sale of an item of Devasthanam property.

(2.) THE facts leading to the filing of this writ petition are as follows: The Devasthanam is a religious institution coming within the purview of the Tamil Nadu Hindu Religious and Charitable Endowments Act (for short, the Act). The Act provides for the payment of contribution by Devasthanam to the Tamil Nadu Hindu Religious and Charitable Endowments Board (for short, the Board) at the rate of 7% of the total income of the institution and of 1½ % of the total income as audit -fees. The Devasthnam has been regularly paying the contribution and audit -fees to the Board at this rate on its total income. On 8th August, 1973 the Devasthanam sold an extent of 2.48 acres of land in Pattukottai taluk. The land was sold in order to meet the tirupani expenses of the temple at Avidayar Koil and for the construction of a rest house for the pilgrims near the temple. Prior to the sale, the Devasthanam applied for and obtained the permission of the first respondent. The sale proceeds were duly applied for the renovation of the temple.

(3.) AGAINST the said order of the first respondent, the Devasthanam preferred a revision to the second respondent and the second respondent dismissed the revision by its order dated 26th March, 1977. Consequently, the Devasthanam has filed this writ petition to quash the order of the Government confirming the order of the first respondent.