(5) “Charitable endowment” means all property given or endowed for the benefit of,

or used as of right by, the Hindu or the Jain community or any section thereof for the support
or maintenance of objects of utility to the said community or section, such as rest-houses,
choultries, patasalas, schools and colleges, houses for feeding the poor and institutions for the
advancement of education, medical relief and public health or other objects of a like nature;
and includes the institution concerned.

An endowment created for the purpose of providing fruits, sugarcandy, country-fans

and coconuts to all peoples in the temple and feeding of Desandtheries on panguni uthiram
day was held as a Hindu charitable endowment. (Pachiammal v.Sarangapani Devasthanams,
Kumbakonam, 1986 (1) MLJ 101)

Part of a trust fund not connected with temple, but devoted to religious prupose –
Such part whether a religious endowment – It is of the essence of a religious endowment that,
it should be connected with a temple. When this requisite is wanting, the fund, to the extent to
which it is devoted to the purpose unconnected with a temple, viz., maintaining a Veda
Patasala, cannot be held to be a religious endowment. Where the fund is devoted to two
purposes, one falling within the Act and the other, though a religious purpose, falling outside
it, that fund is not a religious endowment as defined by the Act. The maintaining of a Veda
Patasala, although not a religious endowment under the Act, the object is nevertheless not
temporal or secular in character, but is of a religious nature under section 92 of the Code of
Civil Procedure, 1908. The object of maintaining a Veda Patasala is not to promote
knowledge in general, but spiritual knowledge. In other words, its purpose is the
advancement of religion. (M.Ar.Rm.M.Annamalai Chettiar v.Al.A.C.T.Salaiyappa Chettiar,
1935 MWN 607 : AIR 1935 Mad 983 : 69 MLJ 274 : 42 MLW 505 : 161 Ind Cas 177)

Feeding of poor people was conducted by the descendents of a saint on the occation
of thaippoosam festival of Subramaniaswami temple and its deity. The suit properties were
purchased out of the funds collected on the occasion of poor feeding. The Court held that it is
constituted as “religious endowment”. (A.Semalai Gounder v.Commissioner, HR & CE, 1996
(2) LW 139 : 1996 (1) MLJ 245)
 (20) “temple” means a place by whatever designation known used as a place of public
religious worship, and dedicated to, or for the benefit of, or used as of right by, the Hindu
community or any section thereof, as a place of public religious worship.

Explanation. – Where a temple situated outside the State has properties situated
within the State, control shall be exercised over the temple in accordance with the provisions
of this Act, in so far as the properties of the temple situated within the State are concerned ;

Tests to determine whether a place is temple. – The test to determine whether a

certain place is a temple, is not whether it conforms to any particular section of agama
sastras; the question must be decided with reference to the view of the class of people who
take part in the worship. If they believe in its religious efficacy, in the sense that by such
worship they are making themselves the object of the deity of some super human power, it
must be regarded as “religious worship” : The Court held that the worship held in the
institution in question was not mere hero-worship, but was public religious worship and the
institution was, therefore, a temple within the meaning of section 9 (12). {Board of
Commissioner, HR & CE v.Pidugu Narasimhan, 1938 MWN 1251 : AIR 1939 Mad 134 : 48
MLW 791 : 1939 (1) MLJ 134 ; Board of Commissioner, HR & CE v.Pidugu Narasimhan,
179 Ind Cas 1003 (DB) }

Private temple and Public temple. – In the case in question the factors determining the
nature of the temple and the difference between the private temple and public temple have
been stated. A private temple is meant for worship of founder / donor’s family where as a
public temple is to conform to Agama Sastras or by immemorial public usage to be regarded
as public one. {Commissioner, HR & CE v.Ramalinga Reddiar, 2009 (6) CTC 404}

(22) “trustee” means any person or body by whatever designation known in whom or
in which the administration of religious institution is vested, and includes any person or body
who or which is liable as if such person or body were a trustee;

A person in charge of administration and management of the temple and its properties
can be termed as a Manager of the said temple. {Arulmigu Kolavizhi Amman Temple
v.R.Shanmugam, 2008 (3) MLJ 732}
 ALIENATION OF IMMOVABLE TRUST PROPERTY RULES
(G.O.Ms.No.866, Revenue, dated the 15th February 1960)

SRO No.A-347 of 1960. – In exercise of the powers conferred under sub-sections (1)
of section 116 read with sub-sections (1) and (2) of section 34 of the Tamil Nadu Hindu
Religious and Charitable Endowments Act, 1959 (Tamil Nadu Act 22 of 1959), the Governor
of Tamil Nadu hereby makes the following rules, namely:

1. These rules may be called the Alienation of Immovable Trust Property Rules.
2. (1) Notice of the proposals for any exchange, sale or mortgage and any lease for a
term exceeding five years of any immovable property belonging to or given or
endowed for the purpose of any religious institution shall contain particulars, in
respect of the following namely:
a) nature of the proposed transaction ;
b) correct description of the properties relating to the proposed transaction with
information regarding the survey number, extent and boundaries and ward
number and door number also in the case of properties within the limits of
municipalities and the city of 2 (Chennai) ;
c) the revenue assessed on the properties relating to the proposed transaction by
way of land revenue, cess, quitrent, ground-rent, property tax, etc.,
d) any encumbrance to which the properties relating to the proposed transaction
are subject;
e) if the proposal is for mortgage, the amount for which the properties are
proposed to be mortgaged;
f) if the proposal is for sale or lease, the probable price or the rental, as the case
may be, that is expected;
g) the purpose for which the amount so raised is to be utilized.

The notice shall specify a reasonable time, being not less than 30 days from the date
of the issue of the notice, within which objections or suggestions may be sent. It shall also
specify the date on which an enquiry, if any, is proposed to be held to consider the objections
or suggestions. A copy of the notice shall be served in person or sent by registered post, with
acknowledgement due to the trustee or trustees of the religious institutions concerned, and
where the properties belong to a specific endowment, also to the trustee or trustees of the
temple or math to which the specific endowment is attached. Any refusal or evasion to
receive the notice shall be deemed to be sufficient notice.

2) A copy of the notice shall be published by affixture –

a) on the notice board of the office of the Commissioner and the Assistant
Commissioner having jurisdiction over the area in which the math or temple concerned is
situate ;

b) on the notice board of the front door of the math or temple concerned ;

c) on the notice board of the office of the Municipal Council including the
Corporation of 2 (Chennai) or the Village Chavadi or the Panchayat Union Council, in some
other public place in the village in which the math or temple concerned is situate ;

d) in another conspicuous place in the locality which may be selected by the

Commissioner in his discretion ; and

e) in at least one daily newspaper published in the language of the locality where the
math or temple concerned is situate ;

(...)

Provided that where the proposal is in respect of a specific endowment, the properties
of which are not situate in the village in which the temple, or math is situate, the notice shall
be published also in the village or villages in which the properties are situate.

2-A. ( . . .)

2
(3. A copy of the 3 (order sanctioning an exchange, sale or mortgage, or lease for a
term exceeding five years shall be communicated by the Commissioner in the form
proceedings under section 34 duly signed by him to the trustee or trustees and the person
having interest, if any, who appeared in the proceedings and shall be published in the manner
laid down in clauses (a) to (e) of sub-rule (2) of rule 2) for the publication of the notice. The
order shall also be published –
 (a) in the District Gazette in the language of the district concerned in the case of the
math or temple or specific endowments attached to a math or temple situated in the district ;
or

(b) in the Tamil Nadu Government Gazette in the case of a math or temple or specific
4
endowments attached to a math or temple situated in the City of (Chennai) or to specific
endowments attached to maths or temples situated in more than one district.)