Tamil Nadu Land Reforms Special Appellate Tribunal companystituted under Section 77C of the Tamil Nadu Land Reforms Fixation of Ceiling on Land Act categorically held that the Trust in question was number a public religious trust as defined under Section 2 of the Act as on 1 3 1972 on which date the Tamil Nadu Land Reforms Fixation of Ceiling on Land Third Amendment Act came into force.
The account books maintained by the Trust for the period from 1 4 1986 to 31 3 1989, and for the period from 1985 86 to 1988 1989 as also from 1989 90 to 1991 92 were examined.
This was done after the third amendment to the Act which came into force in 1972.