GOPALASWAMI VARI TEMPLE TIMMAPURAM Vs. COMMISSIONER FOR HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS ANDHRA PRADESH HYDERABAD

JUDGEMENT

(1.) The questions to be decided by the Full Bench are: (i) whether Section 76(1) of the Hindu Religious and Charitable Endowments Act (Madras Act XIX of 1951) (hereinafter referred to as the Act) is intra vires; if the answer is in the affirmative, whether the Commissioner has to indicate the nature and quantum of services rendered by the Department to the particular temple in the notice issued calling for contribution; and (ii) whether the audit fee could" be collected from a temple only after the audit is done.

(2.) The petitioners in all these cases are archakas of some of the temples situated in East Godavari. District. As they have been in possession and enjoyment of lands belonging to the temples and as they have not paid either the contribution or the audit fee for a number of years, the Commissioner for the Hindu Religious and Charitable Endowments was obliged to require the petitioners to pay the arrears, of contribution and the audit fee. The petitioners filed objections questioning the jurisdiction, of the Commissioner to make this demand. As this had no effect on the officers concerned, they have approach ed this Court for the issue of Writs of mandamus to restrain the Commissioner from enforcing the notice, under Section 76 of the Act.

(3.) It is urged in support of these petitions that as the contribution levied under Section 76(1) partakes of the character of tax, it should be struck down as ultra vires. Alternatively, it is stated that before the Commissioner could make an assessment in this behalf, he should indicate in the notice the nature of the services rendered by him and this not having been done in the instant cases, it was beyond the competency of the Commissioner to call upon the petitioners to pay the particular amounts by way of contribution.