S. N. Variava, J. - (1.) This Appeal is against a judgment dated 20th September, 1990.
(2.) Briefly stated the facts are as follows : Sometime in 1899 one Shri Singam Chetty Vakulabharanam Chetty registered a Deed of Settlement. For the purpose of this Appeal Clause 7 of this Deed of Settlement is relevant. It reads as follows : "7. From the rents of landed properties from which incomes are derivable and from the interest and other incomes, the charges for the repair of houses and landed properties, taxes, etc., establishment and other expenses, the permanent expenses mentioned in list E and the expenses mentioned in list G shall be deducted every year, and out of the balance money, 20 per cent, shall be held in reserve and the residue shall be utilized from year to year as the Trustees deem fit, for the repair of the houses of Tengalai Vaishnavas, devotees asceties, pious men, preachers and the poor, who live in Vaishnava sacred places and other sacred places, their food, education, thread investiture, marriages, and for the education of the poor and the young among us Vaisyas. If, however, the income be less than the expenses mentioned in the said lists E and G such deficiency shall be met from the reserve of 20 per cent, set apart in previous years and even if that reserve be exhausted all the other items of expenses for charity, etc., except the expenses for the worship of the family idols and for lectures shall be adjusted from time to time according to the income."
(3.) List E contained various donations of specific amounts, some of which were of a religious character and the others of secular and charitable character. List G contained donations to individuals.;