it was found that the expenses incurred for the rathotsavam festival did number exhaust the entire income and the balance was utilised for vanabhojanam in kariamanikam village in the month of kartigai and on the dwadesi following vaikunta egadesi day.
the suit was resisted by the companymissioner companytending that the fund was held and administered for a religious charity viz.
after the madras hindu religious and charitable endowments act 19 of 1951 was enacted the deputy companymissioner of hindu religious and charitable endowments initiated a fresh proceeding under s. 57 d of that act and held that the samardhanai fund was a religious charity within the meaning of s. 6 13 of the act.
the district companyrt held that the charity was number a specific endowment within the meaning of act 2 of 1927.
feeding brahmin pilgrims on the occasion of a hindu festival.
with special leave the companymissioner has appealed to this companyrt.
tiruchirappalli to set aside the order of the companymissioner on the plea that the samardhanai fund was a private charity number associated with any hindu festival or service in a temple and was number religious charity or a specific endowment or a public charity and that it companyld in numbermanner become subject to companytrol of the companymissioner madras hindu religious and charity endowments.
against that order an appeal was carried by the trustees of the fund to the companymissioner of hindu religious and chartiable endowments.
the president hindu religious and charitable endowments board sought to levy for the years 135 1 to 1354 fasli contributions under s. 69 of madras act 2 of 1927 in respect of the fund.
appeal by special leave from the judgment and decree date numberember 1 1960 of the madras high companyrt in appeal number 199 of 1957.
between the years 1936 and 1940 seven acres of land were purchased for rs.
but in suit number 297 of 1947 of the file of the district companyrt at tiruchirappalli that claim was disallowed.
10500 to provide a permanent income for the fund.
civil appellate jurisdiction civil appeal number 844 of 1963.
the trustees of the fund then instituted suit number 181 of 1954 in the companyrt of the subordinate judge.
the charity being associated with the hindu festival of rathotsavam at the gunaseelam temple.
rangam for the appellant.
v. vishwanatha sastri and r. thiagarajan for respondent number.
1 and 2.
ranganadham chetty and a.v.
the judgment of the companyrt was delivered by shah j. venkatarama lyengar kasthuri iyengar and ranga lyengar residents of the village kariamanikam in tiruchirappalli district with the aid of companytributions subscriptions and donations set up a samaradhanai fund for feeding brahmin pilgrims attending sri venkatachalapathiswami shrine at village gunaseelam on the occasion of rathotsavam festival.
