# IM T.D.GOPALAN v. COMMISSIONER OF HINDU RELIGIOUS & CHARITABLE ENDOWMENTS, MADRAS

- **Citation:** [1966] Supp. 1 S.C.R. 154
- **Court:** Supreme Court of India
- **Decided:** 1966-04-05
- **Bench:** M. Hidayatvlla!I, J. R. Mudholkar, R. S. Bachawat, J. M. SttliLAT
- **Source:** https://unisonlegal.in/judgment/supreme-court-of-india/im-t-d-gopalan-v-commissioner-of-hindu-religious-charitable-endowments-madras-3794
- **Pages:** 4

## Headnote

B
Constitution of India, Art. 133(1) (a) and (b)-Valu<>tion of vrover·
ty for purpose of appeal before Supreme Court-Suit for declaration
C
that property was TWt a temple within meaning of Madras Act 19
of 1951-Claim whether capable oJ valuation.
The appellant >;Ought a declaration that certain premises belonged to his family as private property and did not constitute a temple
within the meaning of the Madras Hindu Religious and Charitable
Endowments Act (19 of 1951). The District Court decreed the suit
but the High Court found that the property in question was a temple.
D
The appellant then flied a petition for leave to appeal to this Court
under Art. 133(1) (a) and (b) of the Constitution and submitted that
the property was more than Rs. 20000 in value. The High Court dismissed the application on the ground, inter a!ia, that the subject
matter of the dispute whether as a private or a public temple was
incapable of valuation as it could have in either case no market value.
The appellant by special leave came to this Court.
HELD: The High Court was not right in assuming that whether
the property was a private or a public temple, it was incapable of
valuation. The subject-matter of the dispute had to be ascertained
with reference to the claim made by the plaintiff in his plaint and
since according to the plaint the property was the private property of
the appellant's family capable of alienation, the High Court ought to
have valued the property accordingly, [157 A, B]
E
CIVIL APPELLATE JURISDicnoN: Civil Appeal No. 230 of
F
1964.
Appeal by special leave from the judgment and order dated
January I I. 1961 of the Madras High Court in S. C. Petition No.
165 of 1960.
R. Ganapathy Iyer und R. Thiagarajan, for the appellant.
G
•
A. V. Ra11i;G111, for the respondent.
).

## Text

IM
T.D.GOPALAN
V.
COMMISSIONER OF HINDU RELIGIOUS & CHARITABLE
ENDOWMENTS, MADRAS
April 5, 1966
(M. HIDAYATVLLA!I, J. R. MUDHOLKAR, R. S. BACHAWAT AND
J. M. SttliLAT, JJ.]
B
Constitution of India, Art. 133(1) (a) and (b)-Valu<>tion of vrover·
ty for purpose of appeal before Supreme Court-Suit for declaration
C
that property was TWt a temple within meaning of Madras Act 19
of 1951-Claim whether capable oJ valuation.
The appellant >;Ought a declaration that certain premises belonged to his family as private property and did not constitute a temple
within the meaning of the Madras Hindu Religious and Charitable
Endowments Act (19 of 1951). The District Court decreed the suit
but the High Court found that the property in question was a temple.
D
The appellant then flied a petition for leave to appeal to this Court
under Art. 133(1) (a) and (b) of the Constitution and submitted that
the property was more than Rs. 20000 in value. The High Court dismissed the application on the ground, inter a!ia, that the subject
matter of the dispute whether as a private or a public temple was
incapable of valuation as it could have in either case no market value.
The appellant by special leave came to this Court.
HELD: The High Court was not right in assuming that whether
the property was a private or a public temple, it was incapable of
valuation. The subject-matter of the dispute had to be ascertained
with reference to the claim made by the plaintiff in his plaint and
since according to the plaint the property was the private property of
the appellant's family capable of alienation, the High Court ought to
have valued the property accordingly, [157 A, B]
E
CIVIL APPELLATE JURISDicnoN: Civil Appeal No. 230 of
F
1964.
Appeal by special leave from the judgment and order dated
January I I. 1961 of the Madras High Court in S. C. Petition No.
165 of 1960.
R. Ganapathy Iyer und R. Thiagarajan, for the appellant.
G
•
A. V. Ra11i;G111, for the respondent.
).
The Judgment of the Court was delivered by
Shelat, J. This appeal by special leave is against the order
of the High Court of Madras dated January 11, 1961 refusing the
H
certificate under Art. 1330 )(a) and (b) of the Constitution.
A
B
c
D
E
F
G
H
GOPALAN V. COMMR. H.R.E. (S/telat, J.)
155
The authorities appointed under the Hindu Religious and
Charitable Endowments Act, Madras Act II of 1927 having held
that the premises No. 29 South Masi Street, Madurai, wherein the
idol of Sri Srinivasaparumal and certain other idols were located
constituted a temple within the meaning of the said Act, the appellant filed an application in the District Court for a declaration
that the said premises were private property and for an order setting aside the said decision. The said application was by an order
of the High Court converted into a suit.
The main question in
the suit was whether the said premises could be said to be a temple
as defined by Madras Act 19
of 19 51.
The District Judge,
Madurai, decreed the suit in favour of the appellant holding that
the aforesaid premises did not constitute a temple and set aside
the decision of the said authorities. On appeal, the High Court
reversed the said judgment and decree and found that the premises
in question constituted a temple.
The appellant thereupon filed
a petit'on for leave to appeal to this Court and submitted that the
value of the subject-matter of dispute in the District Court as also
in appeal in the High Court was more than Rs. 20,000 I· and that
the judgment of the High Court having reversed the judgment and
decree of the Trial Court he was entitled to leave under Art.
l33(l)(a) and (b).
The High Court dismissed that application on
the following grounds: (a) that the subject-matter of the dispute,
whether it was a private or a public temple could have no market
value and therefore was incapable of valuation; (b) that cl. (b) of
Art. 133(1) could not apply as the judgment and decree passed by
it did not involve directly or indirectly a claim or question res·
pecting property of the value of Rs. 20,000/- or more and (c) that
the appeal did not involve any substantial question of law.
For the time being we are concerned with grounds (a) and (b)
and not with ground (c) as the contention raised by Mr. Ganapathy
Iyer for the appellant was that the refusal to grant leave by the
High Court under either of the clauses (a) and (b) of Art. 133(1)
was not correct.
The point for consideration is whether the High Court was
r;ght in holding that the property in question whether as a private
or a public temple was incapable of valuation as it could have in
either case no market value. It may be observed that the appellant claimed that the property belonged to the Thoguluva family
and he was in management thereof for and on behalf of the family.
The suit in the first instance was filed by him in the form of an
application. being O.P. No. 37 of 1950 under s. 84(2) of Madras
Act II of 1927.
Under that Act only a fixed court fee was payable.
That being so. the appellant did not have to pay court fees
as it would in the case of an ordinary suit on a valuation made by
h;m therefor. The application was subsequently converted into a
suit by an order of the High Court.
He was therefore entitled
150
SUPRE>IE COURT REPORTS
(JOG6j St:PP. S.C.R.
to contend at the time of the leave application that the property
A
in dispute was of the value of not less than Rs. 20,000 I-.
It does not appear tu be in dispute that the site of the Manda·
pam and the structure standing thereon was originally the property
of one Kuppaiyan and his undivided sons. The appellant's case
was -that in execution of the decree in Suit No. 650 of 1882
B
passed against the said Kuppaiyan the property was sold by public
auction and purchased by Thoguluva Thirumalayyan, the appellant's ancestor. for a sum of Rs. 1,060/-. The original mandapam
was thereafter improved upon and some additional structures e.g .•
shops and other constructions were added, the expenses for such
repairs and additions having been met by the descendants of the
said Thoguluva Thirun,alayyan, and therefore the property be-
~
longed to and was an alienable private property of the family. On
the other hand, the case of the respondents in their written statvment was that the properly was a public temple for public religious
worship and that the allegation of the plaintiff that it was a private
property capable of alienation was "false and misleading." The
case of the appellant was accepted by the Trial Court but was rejected by the High Coun and the High Court held that the proD
perty was a public temp'.c within the meaning of Madras Act 19
of 1951.
The dispute between the parties was thus centred round the
question whether the property was the private alienable property
of the said family or was a public temple as held by the High
Court. There was evidence that the shops subsequently conE
structed as aforesaid were let out to tenants for a number of years
and property taxes were levied thereon by the Madurai Municipality, presumably on their rateable value.
We may also mention
here that in his application to this Court for directing an inquiry
into the value of the propaty under 0. 45, r. I of the Code of Civil
Procedure the appellant has stated that he has in his possession
municipal receipts showing the property tax paid to the Madurai
F
Municipal;ly.
According to the appellant, property tax for the
half year ending September 30. 1950 was Rs. 94-0-6 and for !he
half year ending March JI, 1961 it was Rs. IJ0.36nP. According
to him the half yearly tax would be equivalent to one month's
rent and on that basis the annual
rental value would come to
Rs. 1,126-6-0 in 1950 and to Rs. l.672.32nP in 1961.
If that be
so, capitalising that value al twenty times the annual rental value,
G
the value of the property would come to more than Rs. 20.()()(J/-.
The refusal of the High Court to grant leave was based on the
observation that whether the property is a private or a public
temple it was incapable nf valuation.
llut as observed earlier the
appellant's case was that the subject-matter of dispute in the suit
H
was the private property of the said family and that it was alienable
property and therefore capable of a valid transfer. That being
•
•
4-- ..
-+
A
B
c
D
GOI'ALAN V. OOMl\IR, H.R.E. (She/at, J.)
157
the dispute between the parties, the High Court was not right in
assuming that whether the property was a private or a public temple, it was incapable of valuation.
The subject-matter of the
dispute has to be ascertained with reference to the claim made by
the plaintiff in his plaint and since according to the plaint, the
property is the private property of the said family
capable of
alienation, the High Court ought to have valued the property accordingly though according to the respondents the property was
inalienable and was a public temple. The High Court was thus
wrong in proceeding on the aforesaid assumption.
We would therefore allow the appeal, set aside the order
passed by the High Court and remand the case to the High Court
to decide the application for leave in accordance with the observations made in this judgment. The High Court may either hold the
inquiry itself or remit the case to the Trial Court to hold such
inquiry and report to it.
Accordingly, the appeal is allowed and
the High Court's order is set aside.
The respondents will pay to
the appellant the costs of this appeal.
Appeal allowed.