Sunday, 07, Jun, 2026
 
 
 
Expand O P Jindal Global University
 
  
  
 
 
 

Yarasee M.Nataraja Chettiar Trust vs The Commissioner
2024 Latest Caselaw 11237 Mad

Citation : 2024 Latest Caselaw 11237 Mad
Judgement Date : 1 July, 2024

Madras High Court

Yarasee M.Nataraja Chettiar Trust vs The Commissioner on 1 July, 2024

Author: D.Krishnakumar

Bench: D.Krishnakumar

                                                                               WA No.1994 of 2022

                                     IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED: 01.07.2024

                                                      CORAM:

                                    THE HONOURABLE MR.JUSTICE D.KRISHNAKUMAR

                                                        AND

                                   THE HONOURABLE MR.JUSTICE K.KUMARESH BABU

                                                 WA No.1994 of 2022

                     Yarasee M.Nataraja Chettiar Trust
                     Represented by its Trustee
                     K.Skandamurugan
                     Flat No.801, 8th Floor, Prince Residency
                     7/20, Sterling Avenue
                     Nungambakkam
                     Chennai-600034.                                  ... Appellant

                                  versus

                     1.The Commissioner,
                       Hindu Religious and Charitable Endowments Department,
                       Nungambakkam High Road,
                       Chennai-600034.

                     2.The Joint Commissioner
                       Hindu Religious and Charitable Endowments Department,
                       Villupuram.




                     1/9


https://www.mhc.tn.gov.in/judis
                                                                                 WA No.1994 of 2022

                     3.K.Murugan
                       Executive Officer,
                       Arulmigu Thillaikaliamman Thirukoil
                       Chidambaram.

                     4.The Inspector of Police,
                       Chidambaram Town,
                       Cuddalore,
                       Chidambaram.                                          ... Respondents

                     PRAYER: Writ Appeal filed against the order of the learned Single Judge
                     in WP No.5049 of 2014 dated 14.07.2021.

                              For the Appellant       :Mr.P.Valliyappan
                                                        Senior Counsel

                              For the Respondents     :Mr.N.R.R.Arun Natarajan
                                                       Special Government Pleader
                                                       for respondents 1 and 2
                                                       Mr.S.Prabhakaran
                                                       Government Advocate
                                                       for fourth respondent

                                                       JUDGMENT

(Order of the Court was made by D.KRISHNAKUMAR, J.)

The Writ Appeal is filed against the order of the learned Single

Judge in WP No.5049 of 2014 dated 14.07.2021.

https://www.mhc.tn.gov.in/judis

2. It is the case of the appellant/petitioner that A.V.Ramalinga

Chettiyar was his grandfather's grand and he constituted a Trust on

08.05.1933 for the purposes of carrying out various charitable and

philanthropic activities. The income from the aforesaid Trust property was

to be utilized for Annnadhanam during the Arudra and Ani Thirumanjanam

festivals of the Sabanayakar Temple at Chidambaram. The said property was

dilapidated and the trust was not in receipt of sufficient income to allow the

repairs to its properties. Hence, the appellant/petitioner filed O.S.No.38 of

2009 before the Principal District Court at Cuddalore seeking permission to

sell the Trust Property. The said suit was decreed on 16.04.2009 and the sale

deed registered on 30.04.2009. The sale consideration of a sum of

Rs.50,00,000/- were directed to be deposited in Indian Bank, Cuddalore

District. According to the appellant, the interest from the deposits of the

proceeds from sale of the said property are being utilized towards the objects

of the Trust.

3. Since the Hindu Religious and Charitable Endowments Department

was not a party in the above suit, the second respondent/Joint

https://www.mhc.tn.gov.in/judis

Commissioner, Hindu Religious and Charitable Endowments Department

vide proceedings dated 10.01.2014, has appointed one K.Murugan,

Executive Officer Grade II of Arulmighu, Thillaikaliamman Temple,

Chidambaram Town and Taluk, as Thakkar (Fit person). The said

Thakkar/Executive person was directed to take up the charges of

Annadhanam Charitable Choultry voluntarily and to submit a report along

with the report of taking charge. Challenging the said order, the

appellant/petitioner has filed the writ petition. The writ court, by order dated

14.07.2021 disposed of the writ petition with the following observations:

13.The petitioner has been enjoying interim protection till date. Henceforth, the Executive Officer appointed shall be in joint management of the asset, being the fixed deposit till such time the enquiry on CSR 236/2014 is complete, which shall, in any event be so completed within a period of twelve (12) weeks from today. The directions as contained in paragraph 9 of this order shall be complied with, within a period of 16 weeks taking note of the result of the enquiry of CSR No.236/2014 as well.

4. Aggrieved by the said order passed by the writ court, the

https://www.mhc.tn.gov.in/judis

appellant/petitioner has filed the present intra-court appeal.

5. Learned Senior counsel for the appellant would submit that one

ARC Nataraja Chettiar Trust has filed a suit in OS No.99 of 2014 on the file

of the IInd Additional District Court, Chidambaram seeking to declare the

sale deed dated 30.04.2009 as null and void. At the time of the aforesaid

writ petition, the aforesaid suit was pending and now, the said suit came to

be dismissed. Therefore, no dispute is pending before any civil court.

6. Learned Senior Counsel for the appellant further submitted that, as

directed by the learned Single Judge, investigation is also concluded by the

Department and therefore, there is no legal impediment to set aside the order

of the passed by the second respondent. However, the learned Single Judge

based on the available material, passed an order, directing the executive

officer appointed by the second respondent, to be in joint management of the

asset, being the fixed deposit, till the enquiry in CSR 236/2014 is completed.

7. Learned Special Government Pleader appearing for the Department

https://www.mhc.tn.gov.in/judis

submitted that the Department has misunderstood the order of the learned

Single Judge that executive officer of the same temple shall be in joint

management of the asset, being the fixed deposit till the enquiry is

completed. He further submits that the enquiry is concluded.

8. At this juncture, both the parties have fairly agreed that the matter

may be remitted back to the second respondent to consider and pass

appropriate orders, in the light of the aforesaid submissions made by the

parties concerned.

9. On a careful reading of paragraph 13 of the order, it is clearly stated

that executive officer appointed by the second respondent shall be in joint

management of the asset, being the fixed deposit, till the enquiry is

completed. The said order has been wrongly interpreted by the authority

concerned. Both the parties have agreed that subsequent events have taken

place and all the disputes are over. The civil suit as well as Investigation is

also over. The Learned Government Pleader submits that the report is ready.

10. In view of the above, this is Court is of the view that, as agreed by

https://www.mhc.tn.gov.in/judis

both the parties, the order of the second respondent dated 10.01.2014 is set

aside and the matter is remitted back to the second respondent to consider

afresh and take appropriate decision, after giving opportunity to the

appellant as well as any other aggrieved person. The second respondent is

directed to take a decision, as early as possible, within a period of 8 weeks

from the date of receipt of a copy of this judgment. Till such time, the

appellant as well as fit person/executive officer shall continue to be in joint

management of the asset.

11. With the above, the writ appeal stands disposed of accordingly.

There shall be no order as to costs. Consequently, CMP No.14597 of 2022

is closed.

                                                                         [D.K.K., J.]      [K.B., J.]
                                                                                  01.07.2024
                     Index        : Yes/No
                     Neutral Citation : Yes/No
                     mrn




                     To
                     1.The Commissioner,




https://www.mhc.tn.gov.in/judis


Hindu Religious and Charitable Endowments Department, Nungambakkam High Road, Chennai-600034.

2.The Joint Commissioner Hindu Religious and Charitable Endowments Department, Villupuram.

3. The Inspector of Police, Chidambaram Town, Cuddalore, Chidambaram.

D.KRISHNAKUMAR, J.

and

https://www.mhc.tn.gov.in/judis

K.KUMARESH BABU, J.

(mrn)

01.07.2024

https://www.mhc.tn.gov.in/judis

 
Download the LatestLaws.com Mobile App
 
 
Latestlaws Newsletter
 

Publish Your Article

 

Campus Ambassador

 

Media Partner

 

Campus Buzz

 

LatestLaws Guest Court Correspondent

LatestLaws Guest Court Correspondent Apply Now!
 

LatestLaws.com presents: Lexidem Offline Internship Program, 2026

 

LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!

 
 

LatestLaws Partner Event : MAIMS

 
 
Latestlaws Newsletter