(1.) THIS suit is brought under Section 14 of the Religious Endowments Act 1863. We are of opinion that the question of jurisdiction is governed by the decisions of this Court in Elayalwar Reddiar V/s. Numberumal Chettiar 23 M. 298. In Krishuasawmi Aiyangar V/s. Samaram Singarachariar 30 M. 158 : 2 M.L.T. 69 : 17 M.L.J. 1 a case on which the appellant relied, the proceedings were not under the Act in question. That a Civil Court has jurisdiction in a case of this sort, when the proceedings are instituted, under the Act of 1863, was clearly recognised in Vanamalai Bhashyakar V/s. Krishnasawami Thathachariar 16 M.L.J. 150. The point that the defendants are only trustees of the Nachiar temple and not of the Desikar shrine, was not raised in the written statement nor in the issues and it was not taken in the Court below. We decline to allow the appellant to take it here. The appeal is dismissed with costs.