Bachawat, J. - (1.) The institution popularly known as Kunnakudi Melamatam alias Annathana Mitam was founded more than 80 years ago by Sri La Sri Maunanandaswami, with the object of feeding and rendering relief to poor pilgrims visiting Kunnakudi. The institution was managed by Manuanandaswami during the life-time and thereafter by his successors, Annamalai, Nityanandaswami, Pooranananda and Ganapathiswamigal. By his will dated December 12, 1935, Ganapathiswamigal named Muthuramalingam and Nityanandaswami (II) as his successors. Muthuramalingam now claims to be the sole de facto and de jure trustee of the institution. There are four Samadhis inside the Matam premises. A Lingam is said to be over the Samadhi of the founder, and there are idols of Vinayagar on either side of the Samadhi. There is an idol of a Nandi over another Samadhi.
(2.) The Madras Hindu Religious Endowments Act, 1926 (Madras Act II of 1927) came into force on February 8, 1927. Section 9(7) of the Act defines 'Math' as follows: "'Math' means an institution for the promotion of the Hindu religion presided over by a person whose duty is to engage himself in spiritual service or who exercises or claims to exercise spiritual headship over a body of disciples and succession to whose office devolves in accordance with the directions of the founder of the institution or is regulated by usage; and includes places of religious worship other than a temple or places of religious instruction which are appurtenant to such institution." Section 84 of the Act read thus: "84, (1) If any dispute arises as to whether an institution is a math or temple as defined in this Act or whether a temple is an excepted temple, such dispute shall be decided by the Board. 2. Any person affected by a decision under sub-s. (1) may, within one year, apply to the Court to modify or set aside such decision; but, subject to the result of such application, the order of the Board shall be final." A question having arisen whether the institution is a Math or a temple as defined in the Act, Sri Ganapathiswamigal, the then head of the institution, preferred a petition dated October 6, 1981 to the Board of Commissioners for Hindu Religious Endowments praying for a declaration that the institution was not a Math as defined in the Act, and was outside the purview of the Act. After enquiry, the Board by its order dated February 12, 1962 held that the institution was outside the purview of the Act. The Board held that Samadhis of this type could not come under the operation of the Act, and the feeding of the piligrims was not connected with service in any religious institution. Shortly thereafter, Sri Ganapathiswamigal executed a will dated December 12, 1935, whereby he appointed his successors. Under this will, he charged his successors to manage and look after the properties of the institution and directed that they shall "carry on, as is done at present, the Vedanta Adwaita Gnana Vicharana, shall read the gnana Sastras and shall also teach the disciples". He also directed his successors to perform certain Abishekams and Gurupoojas, to maintain the disciples and to offer food profusely, by way of alms to the good and respectable people and the Sahdus. .
(3.) On November 13, 1949, Muthuramalingam filed a petition before the Board asking the Board to take steps for safeguarding the properties of the institution. Subsequently, he filed other petitions requesting the Board to protect the properties of the institution and to remove Nityanandaswami (II) from its trusteeship. Thereafter, the Board appears to have proceeded on the footing that the institution is a Matam within the purview of the Act. The Board fixed the annual income of the institution at Rs. 11,800, and served the institution notices of assessment for faslis 1356, 1357, 1358 and 1359 levying contributions at Rs. 354 per fasli and audit fees at Rs. 177 per fasli. Muthuramalingam filed petitions before the Board challenging the assessment and also praying for time to make the payments.;