Sikri, J. - (1.) This appeal by certificate granted by the High Court of Judicature at Bombay is directed against its judgment and decree dated December 30, l962, whereby it set aside the order made by the Assistant Charity Commissioner, dated August 19,1955, as confirmed by the Deputy Charity Commissioner and by the District Judge, Nasik. The High Court held that the Nasik Math is hot liable to be registered under the Bombay Public Trusts Act, 1950.
(2.) The High Court found the following facts relating to the Nasik Math: "The Principal Math is situated in the State of Mysore and as His Holiness is a Sanyasi he generally names the house properties with temples as 'Maths'. The properties at Nasik Panchvati, are known as properties of Shringeri Math. The Samadhis have been constructed to look like temple, there is Sabha Mandap in which an image of Adya Shankaracharya is installed all the expenses have been incurred by His Holiness from the income of the Shringeri Math and some money was borrowed from Nasik creditors. Here religious instructions are not imparted and no spiritual service is rendered to any body of disciples. Sometimes people come there and if they are given admission they stay there for a short time. There being "Samadhis" in, these premies, there are some idols and occasional festivals but it is not a temple for purpose of public worship. No member of the public is allowed to enter the place of worship but it is carried out by the Pujari according to Vedic usage. This property is being maintained by the Principal Math from the very beginning. The income consists of (1) rent earned by letting the property; (2) offering made before the Samadhis; (3) grant from Nasik Treasury of Rs. 289 per year; and (4) yearly grant of Rs. 460-1-00 from village Pimpalgaon Funji in Ahmednagar District."
(3.) The High Court further observed: "One of the Sanads regarding the income of Pimpalgaon village is on record and it shows that the grant of the income of the village is made to Shri Shankaracharya clearly mentioning it to be for the expenses of the 'Sansthan' but the tenor of the documents shows that the offering is made to the Shankaracharya himself." ;