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Mahant Jagannath Ram... v. B.K Patra, Commissio...

Orissa High Court
May 12, 1958
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Factual and Procedural Background

This opinion concerns an application challenging various detailed provisions of a scheme dated 14-1-1954, settled by the Endowment Commissioner, Orissa (and his associate officer), for the administration of Dakshinaparswa Math. The petitioner sought relief (including quashing of the scheme) on the ground that certain provisions were invalid as offending the Constitution or the relevant sections of the Orissa Hindu Religious Endowments Act, 1951 (referred to in the opinion as the new Act). The judge observed that the material facts have already been fully dealt with in a separate judgment in Srinivasa Ramanuja Das v. Commr of Orissa Hindu Religious Endowments Board (AIR 1958 Orissa 83), delivered the same day, and therefore were not repeated in this judgment.

Procedurally, the Court reviewed the scheme in light of recent Supreme Court decisions interpreting Article 26 of the Constitution and relevant statutory provisions, identified specific defects in the scheme, rejected the petitioner's prayer for quashing the scheme outright, and directed the Commissioner of Endowments to modify the scheme in accordance with the court's observations and the Supreme Court judgments, after giving the petitioner an opportunity to make representations. Both parties were directed to bear their own costs. A concurring opinion was recorded (G.C. Das, J.: "I agree"). The order concludes with "Order accordingly."

Legal Issues Presented

  1. Whether the various detailed provisions made in the scheme dated 14-1-1954 for the administration of Dakshinaparswa Math are invalid as offending the Constitution or the relevant sections of the Orissa Hindu Religious Endowments Act, 1951 (the "new Act").
  2. Whether specific clauses of the scheme (identified in the opinion) violate the rights of the Mahant and the protections afforded by Article 26 of the Constitution and statutory provisions (including Ss. 72, 72-A and S.42 of the new Act), thereby requiring quashing or modification of the scheme.

Arguments of the Parties

On behalf of the Endowments Commissioner

  • Sri S. Mohanty argued that S. 42(3)(c) of the new Act requires that the other trustees be persons having an interest in the math, and that "every Hindu can be said to have an interest in the math" within the meaning of the new Act.
  • He relied on the definition of "person having interest" in S. 3(x) of the new Act, which (as drafted in the new Act) states that, in the case of a math, it means a person "professing the Hindu religion to which the math belongs."

On behalf of the Mahant / Petitioner

  • An affidavit was filed asserting that the four other trustees appointed under clause (3) of the scheme are not Shri Vaishnavas following the school of Ramanuja (i.e., not of the same religious persuasion as the math).
  • Mr. M. Mohanty (for the Mahant) objected to clause (20) of the scheme (relating to scale of expenses for the "dictam"), although the Court accepted that the scale of expenses may properly be subject to approval by the Endowments Commissioner (see Court's analysis).

Table of Precedents Cited

Precedent Rule or Principle Cited For Application by the Court
Srinivasa Ramanuja Das v. Commr of Orissa Hindu Religious Endowments Board, O.J.C No. 120 of 1957 (AIR 1958 Orissa 83) The material facts of the underlying controversy were set out in that judgment; the present judgment does not repeat those facts. The Court referred to that judgment for factual background and indicated it was unnecessary to repeat those facts in this opinion.
Sadashib Prakash v. State of Orissa (AIR 1956 SC 432) Under S.79-A of the new Act, a scheme framed under the old Act (Orissa Act IV of 1939) is deemed to be a scheme framed under the new Act, but an aggrieved party may attack the scheme on grounds available under the present law. The Court relied on this principle to treat the earlier-framed scheme as subject to challenge under the new Act and current constitutional law.
Commissioner of Hindu Religious Endowments v. Lakshmindra Thirthe Swamiar (Shirur Math case), 1954 SCR 1005 : AIR 1954 SC 282 Elucidation of Article 26(b) and (d): the Mahant's office blends elements of office and property; the Mahant has proprietary/beneficial rights in endowments; religion includes religious practices per a sect's tenets; the legislature may regulate administration and expenditure but cannot wholly divest a denomination of its right to administer its endowments; Mahant's discretion over surplus, freedom to determine essential rites, and limits on external interference. The Court distilled an extensive set of principles from this decision (enumerated in the opinion) and applied them as the benchmark against which the challenged scheme must be revised—e.g., protection of Mahant's religious and proprietary rights, limits on removal, control over religious matters, discretion over surplus, and permissible regulation of expenditures.
Jagannath Ramanuj Das v. State of Orissa, 1954 SCR 1046 : AIR 1954 SC 400 Referred to in connection with the scope of Article 26 and related principles concerning administration of religious endowments. The Court cited this decision alongside others as authority for the principles governing the administration of a math and the protection of denominational rights under Article 26; it informed the Court's determination that the scheme must conform to those principles.
Ratilal Panachand v. State of Bombay, 1954 SCR 1055 : AIR 1954 SC 388 Also cited for the scope of Article 26 (b) and (d) and related propositions about denominational rights and administration of endowments. The Court relied on this decision to support the view that a law or scheme cannot completely divest a denomination of the power to administer its endowments and to reinforce the general principles applied to the scheme under review.

Court's Reasoning and Analysis

The Court's analysis proceeded from the premise that the challenged scheme was framed before the Supreme Court's decisions of 1954, which clarified the scope of Article 26(b) and (d) and the legal position of a Mahant. Because those decisions post-dated the scheme, the Court held the scheme "will undoubtedly require complete revision" in light of the principles laid down by the Supreme Court.

The Court set out, relying principally on the Shirur Math case and related authorities, a set of specific principles that any scheme for administration of a math must conform to (summarised from the opinion):

  • The Mahant of a math possesses property/beneficial rights in the endowment; unreasonable restrictions on his enjoyment of those rights are impermissible.
  • Restrictions are unreasonable if they make the Mahant unfit to discharge his duties or reduce him to the status of a State servant.
  • The main purpose of a math is religious/spiritual training; schemes should facilitate, not hamper, the Mahant in discharging these functions.
  • Under Article 26(b) the Mahant has freedom to decide what rites and ceremonies are essential to the sect; external authorities have no jurisdiction to interfere in such matters.
  • The scale of expenditure for rites may be regulated by secular authorities if necessary to protect the endowment and institution from wasteful expenditure.
  • Legislation may provide for administration but cannot entirely divest the religious denomination of its right to administer its endowments; any law that does so would be invalid under Article 26(d).
  • The Mahant has unfettered discretion to dispose of surplus income except for personal expenses unconnected with the dignity of his office; this power of disposal cannot be taken away, directly or indirectly.
  • Where the law/scheme requires approval of an Endowments Commissioner for a standard scale of expenditure, that requirement is not per se an unreasonable restriction.
  • Personal gifts to the Mahant are his absolute property during his lifetime and cannot be restricted by law or scheme.

Applying those principles, the Court examined specific clauses of the scheme and identified defects (only as stated in the opinion):

  • Clause (3): The Board of Trustees could include four appointees by the Commissioner without explicitly requiring they be members of the same religious persuasion; the Court found this would offend Article 26 and directed that trustees must be Shri Vaishnavas of the School of Ramanuja (i.e., of the denomination to which the math belongs).
  • Clause (5): The Commissioner was given power to remove any trustee without assigning reasons; because the Mahant is a trustee, this would permit removal from Mahantship and exceed the scope of S.42(3)(c) of the new Act. The Court directed that clause (5) not apply to the Mahant and that removal of other trustees must comply with natural justice (opportunity to be heard).
  • Clause (6): Succession to Mahantship depends on special customs; the clause must be made clear it does not apply to the Mahant, and the new Act supplies interim arrangements for disputed succession.
  • Clause (7): The scheme did not state that the Mahant shall be President of the Board; given the Mahant's peculiar position, the clause should be redrafted to avoid impairing his dignity.
  • Clauses (13) and (14): These clauses should be recast to make clear the Mahant's paramount position on matters of religion, religious practices and rituals; the Executive Officer's actions must be subject to the Mahant's control and supervision on religious matters.
  • Clauses (17) and (18): It should be clear that hereditary office-holders (e.g., Pujaris, Archakas) are under the disciplinary control of the Mahant, even if control is exercised through the Executive Officer.
  • Clause (20): The Court accepted that the scale of expenses for religious observances ("dictam") should be subject to the approval of the Endowments Commissioner (consistent with Shirur Math's allowance for regulation of expenditure).
  • Clauses (21), (22), (24)–(28): The scheme's budgetary allocations (detailed percentages) left only 2% for the Mahant's personal and medical expenses. The Court held that the scheme "by a clever device leaves practically no surplus income at the disposal of the Mahant," thereby materially impairing the dignity of his office, and directed revision so as to leave some surplus for the Mahant to maintain dignity and propagate the sect's tenets.
  • Clause (35): Authorized the Commissioner in emergencies to supersede the Board and arrange administration "excluding the Mahant altogether"; the Court found this to be an unreasonable restriction on the Mahant's property rights and directed that, if the Board fails to function, the Executive Officer should work under the control and supervision of the Mahant, subject to the Commissioner's secular supervision.
  • Clause (37): Declared all offerings to the math part of the endowment; the Court directed it be made clear that personal gifts made to the Mahant are outside the scope of the clause and remain his personal property during his lifetime.

Statutory and constitutional context: the Court noted Ss. 72 and 72-A of the new Act were inserted to avoid repugnancy to the Constitution, stating nothing in the Act shall authorize interference with religion or spiritual functions of the head of the math, or contravention of Article 26(a),(b),(c). The Court read these statutory safeguards together with the Supreme Court's decisions to constrain permissible administrative regulation.

Holding and Implications

CORE HOLDING: The petitioner's prayer for quashing the scheme is REJECTED, but the Commissioner of Endowments is directed to modify the scheme according to law as indicated in the judgment and in conformity with the new Act and the cited Supreme Court judgments, after giving the petitioner an opportunity to make representations. Both parties shall bear their own costs.

Implications:

  • The Commissioner must revise the 14-1-1954 scheme to bring it into conformity with the principles summarised from the Supreme Court authorities and with the new Act (including Ss.72 and 72-A and S.42 as interpreted in the opinion).
  • The revisions must, inter alia, ensure trustees are of the same denomination (Shri Vaishnavas of the School of Ramanuja), protect the Mahant from removal under the scheme, preserve the Mahant's paramount religious functions and disciplinary control over religious office-holders, allow reasonable discretion over surplus income, clarify treatment of personal gifts to the Mahant, and ensure procedural fairness (e.g., opportunity to be heard before removal of trustees other than the Mahant).
  • The judgment effects a remedial direction to the administrative authority rather than an outright quashing of the scheme; the Court did not purport to lay down a novel precedent beyond applying and following the Supreme Court authorities it cited. The immediate, direct effect is to require modification of the existing scheme and to afford the petitioner an opportunity to be heard during that modification process.

Concurring opinion: G.C. Das, J. recorded agreement with the result ("I agree").

Show all summary ...

R.L Narasimham, C.J:— The material facts have been fully dealt with in my judgment in Srinivasa Ramanuja Das v. Commr of Orissa Hindu Religious Endowments Board O.J.C No. 120 of 1957: (AIR 1958 Orissa 83) delivered today. It is therefore unnecessary to repeat them in this judgment.

2. The main question for consideration in this application is whether the various detaded provisions made in the scheme dated 14-1-1954 settled by the Endowment Commissioner, Orissa and his associate officer for the administration of Dakshinaparswa Math, are invalid as either offending the Constitution or the relevant Sections of the Orissa Hindu Religious Endowments Act 1951 (Orissa Act II of 1952) (hereinafter referred to as the new Act). In Sadashib Prakash v. State of Orissa (S) AIR 1956 SC 432 their Lordships of the Supreme Court pointed out that though by virtue of Section 79-A of the of the new Act a scheme framed under the Orissa Hindu Religious Endowments Act 1939 (Orissa Act IV of 1939) (hereinafter referred to as the Old Act) shall be deemed to be a scheme framed under the new Act, it was open to the aggrieved party to attack the scheme on any of the grounds available under the present law.

3. The scheme was framed prior to the decisions of the Supreme Court in Commissioner of Hindu Religious Endowments v. Lakshmindra Thirthe Swamiar 1954 SCR 1005 : (AIR 1954 SC 282); Jagannath Ramanuj Das v. State of Orissa 1954 SCR 1046 : (AIR 1954 SC 400) and Ratilal Panachand v. State of Bombay, 1954 SCR 1055 : (AIR 1954 SC 388) in which the scope of Article 26(b) and (d) of the ‘Constitution was fully explained. In the Shirur Math case 1954 SCR 1005 : (AIR 1954 SC 282) it was pointed out by their Lordships of the Supreme Court at page 1019 (of SCR): (at p. 288 of AIR):

“In the conception of Mahantaship both the elements of office and property, of duties and personal interest are blended together and neither can be detached from the other. The personal or beneficial interest of the Mahant in the endowments attached to an institution is manifested in his large powers of disposal and administration and his right to create derivative tenures in respect to the endowed properties and these and other rights of a similar character invest the office of the Mahant with the character of a proprietary right which, though anomalous to some extent is still a genuine legal right”.

4. It was further pointed out that

“the Mahant has the right to enjoy this property or beneficial interest so long as he is entitled to hold his office. To take away this beneficial interest and leave him merely to the discharge of his duties would be to destroy his character as a Mahant altogether………… A mahant's duty is not simply to manage the temporalities of a math. He is the head and superior of spiritual fraternity and the purpose of the math is to encourage and foster spiritual training by the maintenance of a competent line of teachers who could impart religious instructions to the disciples and followers of the math and try to strengthen the doctrines of the Particular school or Order of, which they profess to be adherents. This purpose cannot be served if the restrictions are such as would bring the Matadhigathi down to the level of a servant under a State Department (page 1020 ibid (SCR): (at p. 289 of AIR))”.

5. While discussing the scope of Article 26(b) and (d) their Lordships pointed out that ‘religion’ includes also religious practices according to the tenets of a particular sect and there can be no legislation interfering with these religious practices in view of the fundamental right guaranteed by Article 26(b).

6. As regards the properties of a math, though by virtue of clause (d) of Article 26 the Legislature has power to make a law for the administration of those properties yet that law cannot completely take away the power of administration from the denomination to which the endowment belongs and vest it in any other body. In other words any law providing for the administration of an endowment must scrupulously safeguard the right of the particular denomination to which the endowment belongs, to administer the same to the exclusion of persons belonging to other denominations or other religious faiths.

“A law which takes away the right of administration from the hands of a religious denomination altogether and vests it in any other authority would amount to violation of the right guaranteed under cl. (d) of Article 26.” See 1954 SCR 1005 at p. 1029 : (AIR 1954 SC 282 at p. 291) and 1954 SCR 1055 at p. 1064 : (AIR 1954 SC 388 at p. 392).

7. It was again observed in the Shirur Math case 1954 SCR 1005 at p. 1033 : (AIR 1954 SC 282 at p. 293) that a Mahant has large powers of disposal over the surplus income of the endowment and this power of disposal over the surplus income should not be taken away from him in such a manner as to impair his dignity and efficiency as head of the institution.

8. In the new Act also Ss. 72 and 72-A were specially inserted so as to avoid any repugnancy to the provisions of the Constitution. These two Sections say that nothing in the Act shall authorise any interference with religion and the spiritual functions of the head of the Math or authorise any contravention of the rights of any religious denomination guaranteed by clauses (a), (b) and (c) of Article 26 of the Constitution.

9. In view of the aforesaid decisions of the Supreme Court in the Shirur Math case 1954 SCR 1005 : (AIR 1954 SC 282) and in the Bombay case, 1954 SCR 1055 : (AIR 1954 SC 388) any scheme for the administration of a math must conform to the following principles.

(i) Inasmuch as the Mahant of a math has ‘property rights’ in the endowment of the math, unreasonable restrictions should not be placed on his enjoyment of those rights (page 1019 ibid (SCR): (p. 288 of AIR)).

(ii) The restrictions would be unreasonable if they are calculated to make the Mahant unfit to discharge the duties which he is called upon to discharge and he should not be brought down to the level of a servant of a State Department (page 1020 ibid (SCR): (p. 289 of AIR)).

(iii) As the main purpose of a math is to encourage and foster spiritual training and to strengthen the doctrines of the particular school to which the Math belongs, any scheme for the administration of the math should not hamper the Mahant in the discharge of these duties, but should on the contrary, facilitate the performance of those duties, (page 1020 ibid (SCR): (p. 289 of AIR)).

(iv) By virtue of Article 26(b) of the Constitution the Mahant should have complete freedom to decide what rites and ceremonies are essential according to the tenets of the sect to which the math belongs and no outside authority has any jurisdiction to interfere with his decision in such matters (page 1023 ibid (SCR): (p. 290 of AIR)).

(v) But the scale of expenditure to be incurred in connection with those religious observances may be controlled and regulated by secular authorities in accordance with any law made by the Legislature inasmuch as it could not be the injunction of any religion to destroy the institution and its endowment by incurring wasteful expenditure on rites and ceremonies (page 1029 ibid (SCR): (p. 291 of AIR)).

10. If the expenditure on these rites is likely to deplete the endowed properties or affect the stability of the institution proper control can certainly be exercised by State agencies as the law provides (page 1065 ibid (SCR): (p. 392 of AIR)).

(vi) Though the Legislature is competent to pass an Act for the administration of a math that Act must leave the administration to the religious denomination to which the math belongs subject to such restrictions and regulations as it might choose to impose. If, however, the law takes away the right of administration from the hands of the religious denomination altogether and vests it in any other body such a law would be invalid (pages 1029 and 1064 ibid (SCR): (pp. 291 and 392 of AIR)).

(vii) The Mahant has unfettered discretion to dispose of the surplus income of a math, except in respect of expenses for personal use unconnected with the dignity of his office. This power of disposal of the surplus cannot be taken away or restricted either directly or indirectly, (pages 1033 and 1034 ibid (SCR): (p. 293 of AIR).

(viii) In fixing the standard scale of expenditure for the various rites and ceremonies in the math (dictam) if the law or the scheme requires the approval of the Endowments Commissioner such a provision will not amount to an unreasonable restriction on the Mahant's right and would be valid (page 1034 of (SCR): (p. 293 of AIR)).

(ix) Personal gifts or Pathakanikas made to the Mahant either by his disciples or by his admirers and I worshippers are his absolute property and no law or scheme can restrict his powers of disposal over the same. Duobtless if he dies without disposing of these personal gifts, they may become part of the assets of the Math. But during his life time they should be left untouched (page 1037 ibid (SCR): (p. 294 of AIR)).

11. The scheme will undoubtedly require complete revision in the light of the aforesaid principles because, as already pointed out, the scheme was prepared at a time when the law relating to the scope of Article 26 of the Constitution and the position of a Mahant of a math, was not clear. I shall now point out some of the glaring defects in the scheme and leave it to the Endowments Commissioner to modify the scheme in the light of the observations in this judgment and in the judgments of the Supreme Court referred to above, after giving the present Mahant an opportunity of making any representation if he desires to do so.

12. Clause (3): This clause says that the math shall be administered by a Board of Trustees not exceeding five in number, including the Mahant and four other persons to be appointed by the Endowments Commissioner. It does not expressly say that the four other trustees should also be of the same persuasion to which the math belongs. An affidavit was filed before me to the effect that the four other trustees are not Shri Vaishnavas following the school of Ramanuja. This clause, in its present form, will offend Article 26 of the Constitution. It must be made clear that the trustees should all be Shri Vaishnavas of the School of Ramanuja to which the math belongs.

13. On behalf of the Endowments Commissioner, however, Sri S. Mohanty urged that S. 42(3)(c) of the new Act requires that the other trustees should be persons having interest in the math and that every Hindu can be said to have an interest in the math within the meaning of the new Act. In support of this argument he relied on the definition of the expression ‘person having interest’ in S. 3(x) of the new Act where it is stated that in the case of a math, it means a person professing the Hindu religion to which the math belongs.

14. The language of this definition is somewhat unhappy. It is not clear whether the words ‘Hindu religion to which the math belongs’ means the Hindu religion in general or that sect of the Hindu religion to which the math belongs. It is well-known that Maths are purely sectarian institutions and are established with a view to propagate the tenets of a particular sect amongst Hindus. In the old Act, however, the corresponding definition clause, namely S. 6(10) was better drafted, and that clause made it clear that a person of the religious persuasion to which the math belongs would alone be a person having interest”.

15. Though the drafting of the expression in the new Act is not satisfactory, I think both the definitions convey the same idea, i.e, only those persons who belong to the religious denomination to which the Math belongs can be said to have an interest in the institution. If wider interpretation be given to the definition in clause 3(x) of the new Act, it may offend Article 26(d) of the Constitution by allowing an institution belonging to a particular denomination to be administered by persons of another denomination, even though both the denominations may be sects within the Hindu religion, clause (3) of the scheme should therefore be re-drafted as suggested above.

16. Clause (5):— This clause gives power to the Commissioner to remove any member of the Board of Trustees without assigning any reason, the only restriction being that he shall hold it to be necessary in the interests of the institution to take such a drastic step. As the Mahant also is a member of the Board of Trustees this clause would confer power on the Commissioner to remove him from Mahantship. Such a provision will be outside the scope of clause (c) of sub-sec. (3) of Section 42 of the new Act which permits the Commissioner, while settling scheme, to associate some persons with the trustee or to constitute a separate body for participating or assisting in the administration of the endowments. That provision in the Section does not authorise the complete removal of the hereditary trustee of a math or replacement by some other person. It should be made clear in clause (5) of the scheme that it does not apply to the Mahant of the math. Moreover, rules of natural justice require that before removing any member of the Board of Trustees (excluding of course the Mahant) the Commissioner should give him an opportunity to be heard.

17. Clause (6):— For the reasons given while discussing clause (5) it should be made clear in this clause also that it does not apply to the Mahant. Succession to Mahantship depends on the special customs prevailing in each institution and in cases of disputed succession the new Act gives ample powers to the Commissioner to make suitable interim arrangements.

18. Clause (7).— This clause authorises the Board of Trustees to elect a President from amongst themselves. It does not say that the Mahant shall be the President. In view of the peculiar position of the Mahant as explained by the Supreme Court in the Shirur math case, it will very much impair the dignity of his office, if he is not made President of the Board of Trustees. This clause also should be redrafted.

19. Clauses (13) and (14):— These clauses should be completely re-cast so as to make it clear that on matters of religion, religious practices and rituals in the math, the Mahant's paramount position is recognised and the Excutive Officer's action is made subject to his control and supervision and not subject to the control and supervision of the other members of the Board of Trustees or of the Commissioner. Adequate powers should be conferred on the Mahant to take disciplinary action against the subordinate staff of the math who may not obey his instructions, so far as the religious side of the math is concerned.

20. Clauses (17) and (18):— It is not clear as to whether the hereditary office-holders mentioned in these two clauses refer to Pujaris, Archakas and other persons, in charge of the performance of religious rites. Such hereditary office-holders should be under the disciplinary control of the Mahant and not of the Board of Trustees, though there can be no objection if the control is exercised through the Executive Officer.

21. Clause (20):— Though Mr. M. Mohanty on behalf of the Mahant objected to this clause I think the scale of expenses for the ‘dictam’ should be subject to the approval of the Endowments Commissioner. As pointed out by their Lordships of the Supreme Court in the Shirur Math case though the Mahant has complete freedom as regards religion and religious practices inside the math, yet as regards expenditure to be incurred for such purposes, he can be subject to the control of the Commissioner.

22. Clauses (21), (22), (24), (25), (26), (27), and (28): These clauses deal with the preparation of the budget and provision for expenditure on various items according to the following maximum percentages:

Seva Puja and Festivals … 40 per cent. Establishment charges … 20 per cent. Repairs to buildings, construction etc. …… … 20 per cent. Charity and allied purposes … 5 per cent. Reserve Fund… … 5 per cent.

Personal and medical expenses of the Mahant … … 2 per cent. Litigation charges … … 3 per cent. Unforseen liabilities … … 5 per cent.

23. All these clauses will have to be completely revised. Only 2 per cent of the total income is set apart for the personal and medical expenses of the Mahant. I have already quoted the observations of the Supreme Court to the effect that the Mahant has large powers of disposal over the surplus income of the math, and the scheme by a clever device leaves practically no surplus income at the disposal of the Mahant (2 per cent being a negligible amount), thereby materially impairing the dignity of his office. It should be possible to redraft these clauses bearing in mind the principles laid down in this judgment so as to leave some surplus at the disposal of the Mahant with a view to enable him to maintain the dignity of his office and also to propagate the tenets of the Visishtaadwaita School of Sri Vaishnavaism which is the main purpose for which the math was founded.

24. Clause (35):— This clause authorises the Commissioner, in times of emergency, to completely supersede the Board of Trustees and arrange for the administration of the Math through an Executive Officer excluding the Mahant altogether. This will amount to unreasonable restriction on his property rights in the math. If the Board of Trustees do not function properly, the Executive Officer may be directed to work under the control and supervision of the. Mahant subject of course to the general supervision of the Commissioner on secular matters.

25. Clause (37)— This clause lays that all offering in cash, or kind, or livestock made to the math shall form part of the endowment and the Board shall take possession of the same. With a view to avoid any ambiguity it may be made clear that personal gifts made to the Mahant are outside the scope of this clause. They are his personal property. For the aforesaid reasons, though the prayer of the petitioner for quashing the scheme is rejected, the Commissioner of Endowments is directed to modify the scheme according to law, as indicated above bearing in mind the provisions of the new Act, the observations in this judgment and those in the judgments of the Supreme Court in 1954 SCR 1005 : (AIR 1954 SC 282) : 1954 SCR 1046 : (AIR 1954 SC 400) and 1954 SCR 1055 : (AIR 1954 SC 388) after giving the petitioner an opportunity to make his representation. Both parties will bear their own costs.

G.C Das, J.:— I agree.

K.S.B

26. Order accordingly.

Article 26 of the Constitution