Shah, J. - (1.) Venkataraina Iyengar; Kasturi Iyengar and Ranga Iyengar, residents of the village Kariamankam in Tiruchirappalli District, with the aid of contributions, 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. Between the year's 1936 and 1940 seven acres of land were purchased for Rs. 10,500 to provide a permanent income for the Fund. It was found that the expenses incurred for the Rathotsavam festival did not exhaust the entire income and the balance was utilised for the Vanabhojauam in Kariamanikam village in the month of Kartigai and on the Dwadesi following Vankunta Egadesi day.
(2.) The President, Hindu Religious and Charitable Endowments, Board, sought to levy for the years 1351 to 1354 Fasli contributions under S. 69 of Madras Act 2 of 1927 in respect of the Fund. But in Suit No. 297 of 1947 of the file of the District Court at Tiruchirapalli that claim was disallowed. The District Court held that the chariti, was not a "specific endowment" within the meaning of Act 2 of 1927. After the Madras Hindu Religious and Charitable Endowments Act 19 of 1951 was enacted. the Deputy Commissioner 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. Against that order an appeal was carried by the trustees of the Fund to the Commissioner of Hindu Religious and Charitable Endowments. The Commissioner held that feeding Brahmins in connection with the religions festival of Hindus was a public charity and also a religious charity within the meaning of S. 6 (13) of Madras Act 19 of 1951.
(3.) The trustees of the Fund then instituted Suit No. 181 of 1954 in the Court of the Subordinate Judge. Tiruchirapalli to set aside the order of the Commissioner on the plea that the Samardhanai Fund was a private charity not associated with any Hindu Festival or service in a temple and was not a religious charity, and that it could in no manner become subject to control of the Commissioner, Madras Hindu Religious and Charitable Endowments. The suit was resisted by the Commissioner contending that the Fund was held and administered for a religious charity viz. feeding Brahmin pilgrims on the occasion of a Hindu festival. The Subordinate Judge held that the Fund was a public charity" within the meaning of S. 6(13) of the Act, the charity being associated with the Hindu festival of Rathotsavam at the Gunaseelam temple. In appeal against the order of the Subordinate Judge dismissing the suit filed by the trustees, the High Court of Madras held that the Samardhanai Fund was a public charity within the meaning of S. 6 (13) of the Act, but not being associated with any Hindu festival or observance of a religious character it was not a "religious charity" and the Commissioner had no jurisdiction to bring it under his control. The High Court accordingly allowed the appeal and decreed that suit filed by the trustees. With special leave, the Commissioner has appealed to this Court.;