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1986 (11) TMI 384 - SUPREME COURT

1986 (11) TMI 384 - SUPREME COURT - 1987 AIR 245, 1987 (1) SCR 232, 1987 (1) SCC 38, 1986 (0) JT 858, 1986 (2) SCALE 841 - Civil Appeal No. 446 of 1973 - Dated:- 17-11-1986 - REDDY, O. CHINNAPPA AND OZA, G.L. JJ. M.M. Abdul Khader and A.V. Rangam for the Appellant. K. Ram Kumar and Mrs. J. Ramachandran for the Respondent. JUDGMENT: The Judgment of the Court was delivered by CHINNAPPA REDDY, J. This appeal is by a certificate granted by the Madras High Court under Art. 133(1)(c) of the Constituti .....

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d, the Inam Commissioner, by order of the Governor-in-Council of Madras acting on behalf of the Secretary of State for India in Council, acknowledged the title of the Ahobila Matam to "a religious endowment or a Matam Inam consisting of the right to the Government Revenue on land claimed to be acres 28.11 cents of dry, 58.38 acres of wet and 6.83 acres of garden and situated in the whole village of Narasimhapuram besides Poramboke in the taluk of Kumbakonam District of Tanjore and held for .....

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inal grantee as the Ahobilam Servatantra Sri Srinivasa Swami, apparently, the then Jeer of the Matam. The recommendation of the Inam Commissioner in Column 22 was that the title deed should be issued in the name of the priest for the time being of the Ahobila Matam. It was in pursuance of this recommendation that Inam Title Deed No. 22 14 was issued. Consequent on the enactment of the Madras Inams(Assessment) Act, 1956, the Revenue Divisional Officer, Kumbakonam made an order on February. 28, 19 .....

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tenure which is proved to consist of an assignment of land revenue only, no assessment under this sub-section shall be leviable, and the inamdar shall be liable to pay only the quit-rent, Jodi, Kattubadi or other amount of a like nature, if any, which he has been paying before the commencement of this Act." The question for consideration, therefore, is whether the Inam was granted on 'service tenure'. The High Court took the view that the expression 'service tenure' was not .....

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Collector to see that the inams confirmed by the Inam Commissioner for the benefit of or for service to be rendered to any religious or charitable institution or for the maintenance of irrigation works or other works of public utility; were not enjoyed without the terms of the grant being fulfilled. Religious and charitable inams were further classified and in the first category we get inams granted for the support or maintenance of Hindu religious institutions, inams granted for the performanc .....

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on with religious institutions has acquired a special and significant meaning and we do not think that we will be justified in ignoring the well under- stood meaning given to the expressions 'service inams' and 'service tenure' over decades of years. We must not also forget that the object of Madras Inams Assessment Act was to impose full assessment on Inam lands hitherto wholly or partly exempt from levy of land revenue. As far back as 1934, the Madras High Court in Subramania v .....

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n grants to institutions as such and grants made for the performance of service either by attaching the service to a particular office or by naming the individual grantee and burdening the grant with service, the named individual being the holder of an office, for the time being. In Hindu Religious Endowments Board, Madras v. Thadikonda Koteswara Rao, AIR 1937 Madras 852, a Division Bench of the Madras High Court considered a number of grants bearing these distinctions in mind. Where the grant w .....

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(supra), is the leading case on the subject and has been followed consistently all these years by the Madras High Court. Lands granted to religious institutions (not either to the office-holder or to an individual burdened with service) for the performance of worship in a temple or math have never been considered as lands subject to 'service tenure'. The High Court referred to s. 44(B) of Madras Act 2 of 1927. We find ourselves unable to derive any assistance from that provision. Section .....

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