BASAVALINGASWAMI, MATADHIPATHI OF SRI VIRAKTHI MATH Vs. THE COMMISSIONER FOR HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS

JUDGEMENT

(1.) In this petition, an assessment notice calling upon the petitioner to pay contribution under Section 76 of the Hindu Religious and Charitable Endowments Act, 1951 (XIX of 1951) (hereinafter referred to as the Act) is sought to be quashed.

(2.) The petitioner is the Matadhipathi of Sri Virakthimath in Kalyandurg town, Anantapur District. This has been founded for propagating the tenets of Veerasaivism. On an income computed at Rs. 2,000/-, the Commissioner for the Hindu Religious and Charitable Endowments called upon the petitioner to pay contribution at three per cent per annum thereon by notice dated 1st February 1956. Without filing objections as contemplated by Section 78 (2) of the Act, the petitioner has invoked the jurisdiction of this court questioning the vires of section 59-A and Section 76 as amended by the Andhra Act XII of 1954 and Act XIII of 1955 respectively.

(3.) The ground of attack against both these sections is that the fund that is sought to be set up under these sections 13 to be utilised/for purposes other than those for which contribution is levied and as such it would amount to a tax and not a fee.