Supreme Court

M.J. Thulasiraman and Ors. Vs. The Commissioner, Hindu Religious & Charitable Endowment Administration and Ors.

MANU/SC/1199/2019

03.09.2019

Trusts and Societies

Any property or money endowed for performance of any specific service or religious charity in a math or temple constitutes specific endowment

Present appeal is directed against judgment passed by the High Court, whereby the appeal filed by the Appellants under Section 70(2) of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 was dismissed. The short issue before present Court relates to the nature of the institution called "Bakers Choultry" as well as the nature of the endowment it has been burdened with.

The genesis of this dispute lies in the year 1987, when the Appellants' predecessor-in-interest filed an application under Section 63(a) of the Act before the Deputy Commissioner, Hindu Religious and Charitable Endowments Administration Department, Madras for a declaration to the effect that the "Bakers Choultry" is a private property belonging to him, with a duty cast on him to perform certain private charities.

A "specific endowment" means any property or money endowed for the performance of any specific service or charity in a math or temple or for the performance of any other religious charity. As it is admitted that, in the present case, there is no question of performing the service in the temple or a math, the endowment in the present case must fall under the second category, i.e., it must be for the performance of a religious charity, to be a specific endowment. A "religious charity" has been defined to mean a public charity associated with Hindu festival or observance of a religious character. The second part of Section 6(16) of the Act clarifies that, there is no requirement for the public charity to be connected with a temple or a math.

In the present case, the rock inscription in the "Bakers Choultry", which governs the functioning of the choultry, provides for the feeding of Brahmins. This is clearly a charity which benefits the "public", in line with the holding of the aforementioned Constitution Bench decision of this Court.

The public charity described in the rock inscription, being associated with a religious festival, constitutes a religious charity as defined under the Act. Under Section 6(19) of the Act, the definition of "specific endowment" includes any money that has been endowed for the performance of a religious charity. In view of holding that, the rock inscription provides for a religious charity, it is sufficient to show that money has been endowed for the performance of the same for it to constitute a specific endowment under the Act.

While the word "endow", and the connected word "endowment", have actually not been defined under the Act, from their usage in the Act and judgments on the subject, it is clear that they relate to the idea of giving, bequeathing or dedicating something, whether property or otherwise, for some purpose. In the context of the Act, the purpose is with respect to religion or charity.

In the facts of the present appeal, the contents of the rock inscription are sufficient to hold that, there has been a valid divestment. The rock inscription clearly indicates that, the choultry is to be managed by the community of bakers, who will use the balance funds for the benefit of others. Further, the inscription also states that the managers do not have any power of alienation with respect to the choultry. In the present appeal, there has been a clear divestment of the right to receive a certain part of the income, with the inscription also stipulating a bar on the right of the manager to transfer the choultry.

Therefore, "Bakers Choultry", and the rock inscription therein, constitute a "specific endowment" as defined under the Act, and the same is not the private property of the Appellants. The well reasoned judgment passed by the High Court, impugned therefore warrants no interference. Appeal dismissed.

Tags : Specific endowment Institution Nature

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