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Supreme Court of India

HEIR OF DECEASED MAHARAJ PURSHOTTAMLALJI MAHARAJ, JUNAGADversusCOLLECTOR OF JUNAGAD DISTRICT & OTHERS

Citation
1986 INSC 184
Decided
9 September 1986
Disposal
Disposed off

Holding

The Haveli and its listed properties are a public trust under the Bombay Public Trusts Act, succession is by inheritance, but the proceeds of Guruseva and Charanseva are not part of the public trust.

Summary

The widow of Maharaj Purshottamlal, a lineal descendant of the founder of the Pushti Margi Sampradaya, managed a Haveli in Junagadh that housed the deity and served as the residence of successive Goswamis. She filed an application under section 18 of the Bombay Public Trusts Act, 1950, claiming that the Haveli and its movable and immovable assets did not constitute a public trust. The Assistant Charity Commissioner and the Charity Commissioner held that the Haveli was a public trust, a finding affirmed by the Gujarat High Court, which also held that offerings made to the Guru (Guruseva and Charanseva) formed part of the trust’s income. On appeal, the Supreme Court applied the five‑test criteria for determining a public temple, examined the evidence of state grants, donations, public worship, and management, and concluded that the Haveli and its thirty‑eight listed properties are indeed a public trust with succession by inheritance. However, the Court rejected the High Court’s view that the Guru’s offerings constitute trust income, holding that such proceeds are personal to the Guru and not part of the public trust. Consequently, the appeal was partly allowed, affirming the public‑trust status but excluding the Guru’s offerings, while the connected appeal was dismissed.

Issues considered

  • Whether the Haveli and its movable and immovable properties constitute a public charitable trust under the Bombay Public Trusts Act, 1950 (s.2(13) & s.2(17)).
  • Whether succession to the trusteeship of the Haveli is by inheritance without State sanction.
  • Whether the Guruseva and Charanseva (offerings made to the Guru) form part of the income of the public trust.
  • Whether Hindu law of religious endowments applies to the Haveli despite the cult’s customs.

Legislation cited

Subjects

public trustHindu religious endowmentsBombay Public Trusts Acttemple propertysuccession by inheritanceGurusevaCharansevadoctrine of Brahma Sambadha

Judgment

                                                                                   A


           HEIR OF DECEASED MAHARAJ PURSHOTIAMLALll
                       MAHARAJ, JUNAGAD
                              v.
            COLIBCTOR OF JUNAGAD DISTRICT & OTHERS                                 B

                                SEPTEMBER 9, 1986

 -..{         [R.S. PATHAK AND RANGANATH MISRA. JJ.]

              Hindu Law of Religious Endowments:                                   c
_.\           Bombay Public Trusts Act, 1950: ss. 2( 13), 2( 17) and 18-Haveli
        of Pushti Margi cult-A temple-Whether public trust-Tests to be
        applied.

              Gurus~va, Pradeshseva and Charanseva bhets-Offerings made            D
        at the feet of Guru-Distinct from those made before deity or put in
        Golak-Whether constitute personal income of Guru-Doctrine of
        Brahma Sambadha.

              Shrimad Vallabhacharyaji was the founder of Pushti Margi
       Sampradaya. Goswami Madhavraiji was a direct lineal descendant of           E
 -~    the founder. He came over to Junagad in Saurashtra from Amreli dis-
       trict of Gujarat in the year 1776 with his own deity on the invitation of
       the Muslim Nawab. Impressed by his attainments the Nawab made
       grants of property byth for residence as also cultivation. On the prop-
       erty gifted for residential purpose Madhavraiji raised a Haveli. It
   I·  housed the deity in the ground floor and in the first floor thereof         F
 / ' . Goswami Madhavraiji and after him his descendants and members of
       their families have been living generation after generation.

              The Bombay Public Trusts Act, 1950 was extended to Saurashtra
        area of Gujarat State in the year 1961. The appellant, the widow of
        Mah:frajshree Pnrshottamlalji, a lineal descendant of the founder, who     G
        had been in charge of the management of the Haveli and its assets, both
        moveable and immoveable, ever since the demise of her husband in
        1955, made an application to th~ Assistant Charity· Commissioner un-
        der s. 18 of the Act in October, 1961 contending that the Haveli and its
        properties did not constitute a public trust. The Assistant Charity Com-
        missioner and the Charity Commissioner found that the institution was      H

                                          705
    706                   SUPREME COURT REPORTS             [1986] 3 S.C.R.
                                                                                 I
A   a public trust and that all the forty items of property belonged to the
    trust.

          In appeal by the appellant, the High Court held that (i) the Haveli
    Mandir was a public trust within the meaning of s. 2(13) read with s.
B   2(17) of the Act; (ii) the moveable and immoveable properties which
    were thirty eight in number belonged to the trust; (iii) the appellant was
    the trustee of the temple and its properties, and the succession to the
    trusteeship was by inheritance without the sanction of the State, and
    (iv) Gumseva and Charanseva Bhets offered by the devotees of Val-
    labha cult formed· part of the public trust, on the view that once
    Brahma-Sambadha is established, the Guru as also every devotee in the
c   cult loses his individuality and his very existence (apart from the physi-
    cal) merges with the Lord.

         In the ap11eal to this Court intervention by devotees was permitted
    mainly on the ground that the High Court had dealt with and relied
    upon religious custom and practice of the Pushti Margi cult and the
D
    treatment given by the High Court was wrong. It was contended for the
    appellants that the bhets to the Guru were offerings to him as distinct
    from offerings to tlie deity and in consideration of the feature that the
    Vallabha Sampradayin Guru enjoyed a special position, these offerings
    must be held to be his and not that of the deity.
E        Allowing the appeal in part and dismissing the connected appeal,
    the Court,

          HELD: I. Pushti Margi Vaishnavas following the Vallabha Colt
    are Hindus and the Hindu Law of religious endowments is applicable to
    their havelies. It was, therefore, not necessary in the instant case, to
F   scan their religious philosophy to decide the issue. [71 JE]

           2. The High Court was right in holding that the Haveli and the
    listed thirty-eight items of property constituted a public trust under the
    Bombay Public Trusts Act, 1950 and that succession to trusteeship was
    by inlleritance without sanction of the State. In reaching that conclusion
G   the Court has scrutinised the evidence, both documentary and oral,
    keeping the proper perspective in view, appropriately utilised the five
    way test formulated by this Court and the other features relevant in
    determining the character of a Hindu temple, and taken note of the
    position that Goswami Maharaj enjoyed among the devotees as their
    spiritual leader. In a, dispute of this type, a single or a few features
H
                      MAHARAJ OF JUNAGAD v. COLL. OF JUNAGAD                     707

         would not provide the conclusive basis for the decision to be arrived at.      A
         The entir~ material has to be scanned and the ultimate decision has to
         rest on the sum total view. l7·15A-B; 714F-G]

               Tilkayat Shri Govindlalji Maharaj v. The State of Rajasthan and
         others, [1964] 1 ·SCR 561; Goswami Shri Mahalaxmi Vahuji v.
         Rannchhoddas Kalidas and Ors., [1970] 2 SCR 275; and Tagore Law                B
                                   o/
         Lectures on Hindu Law Religious and Charitable Trusts by Dr. B.K.
         Mukherjea, refereed to.

               3.1 The proceeds of the Guruseva and Pradeshseva do not consti-
         tute part of the public trust. [716G]
                                                                                        c
               3.2 Vallabha and his descendants enjoyed a special position in the
         community of devotees. They have been leading collective and congre·
         gational prayers within the Haveli and acting as the religious preceptor
·---(·
         of the devotees. It is customary for a devotee to make offerings at the
         feet of the Maharaj when he meets him in the Haveli or during his visits
         to areas coming within the territorial limits of the Haveli. I715D-E]          D

               3.3 There is a d~stinction between an offering made before the
         deity or put into the Golak and that pnt at the feet of the Gnru. In the
         earlier case, it is· clearly a gift to the deity while in the latter, in the
         absence of anything more, it would be one to the Guru, for what is laid
         at the feet of the Guru is intended to be an offering to him and not to the    E
         deity. [716E)

               3.4 The doctrine of Brahma-Samhadha is not applicable to the
     l .instant case, for nothing has been shown from the record to justify the
  ("~ conclusion that the Guru is only a conduit pipe between the devotee at
         one end and the Lord on the other so as to lead to an inference that           F
-~       whatever is offered at the feet of the Guru belongs to the Lord. The
         preceptor has his position and if he is not a conduit pipe in the sense
         stated, what is laid at his feet out of reverance by the devotee must
         belong to him. In view thereof the finding of the High Court on this issue
         cannot, therefore, besustained. [7168-C]             ·
                                                                                        G
               Commissioner, Hindu Religious Endowments, Madras v. Sri
         Lakshmindra Thirtha Swamiar of Sri Shirur Mutt, [1954] SCR 1005,
         referred to.

               CIVIL APPELLATE JURISDICTION: Civil                   Appeal     No.
         3168&3167of-1986                                                               H
    708                   SUPREME COURT REPORTS            [19861 3 S.C.R.

A         From the Judgment and Order dated 21.9.1984 of the Gujarat
    High Court in First Appeal no. 163 of 1974 and Civil Application No. 9      )"-
    of 1982
                                  .
          B.K. Mehta, A.B. Mamar and Ms. Indu Sharma for the Appel-
                                                                        .
B   lant in C.A. No. 3168 of 1986.

         P.H. Parekh and P.K. Manohar for the Appellant in C.A. No.
    3167 of 1986.                                                               -'r
         S.H. Seth, T.U. Mehta, Vimal Dave, C.D. Kakkad, Ajay,
    Rajeshwar Rao and M.N. Shroff for the Respondents.                          )
c
         T.S. Krishnamoorthy Iyer and Mukul Mudgal for the Intervener
    in C.A. No. 3168 of 1986.

         Anil K. Nauriya and K.L. Hathi for the Intervener in C.A. No.
    3167 of 1986.
D
          The Judgment of the Court was delivered by

           RANGANATH MISRA, J, These two appeals by special leave
     assail the judgment of the Gujarat High Court substantially affirming
    'the appellate decision of the Charity Commissioner that the Pushti         ~
E
     Margiya Moti Havali at Junagad and thirty-eight items of its properties
     constitute a public trust under the Bombay Public Trusts Act, 1950.

          The appellant is the widow of Maharajshri Purshottamlalji who
    :idmittedly was a lineal descendant of Shrimad Vallabhacharyaji, the
    founder of the Pushti Margi Sampradaya. Purshottamlalji passed away
F
    in 1955 and, after him, the appellant has been in charge of the manage-
    ment of the Haveli and its assets both moveable and immoveable. The
    Bombay Public Trusts Act, 1950, (hereinafter referred to as 'the Act')
    was extended to Saurashtra area of the Gujarat State in the year 1961.
    In October 1%1, the appellant made an application to the Assistant
    Charity Commissioner at Rajkot under section 18 of the Act contend-
G   ing that the Haveli and its properties did not constitute a public trust.
    An inquiry followed to determine the character of the institution and
    the Assistant Charity Commissioner and the Charity Commissioner
    found that the institution was a public trust and all the forty items of
    property belonged to that trust. The High Court on appeal by the
    appellant has, however, recorded the following findings:
H
    710                   SUPREME COURT REPORTS             [19861 3 S.C.R.

A              (i) Whether the Haveli Mandir of Madan Mohanlalji
               situated at Junagad is a public charitable trust within the
               meaning of section 2(13) read with section 2(17) of the
               Act?

               (ii) Whether the moveable and immoveable properties de-
B
               scribed in appendices A and B in the judgment of the Char-
               ity Commissioner belong to the said public trust?
                                                                                     ~
               (iii) What is the mode of succession to trusteeship of the
               trust?
                                                                                 /
                                                                                     i
c               (iv) What are the sources of income of the said trust?
                                                                                                  tJ.
          The High Court went into the matter at great length, settled the
    tests to be applied for determining the character of the institution by
    carefully referring to several decisions of the Judicial Committee of the        r
    Privy Council, different High Courts and this C6urt; examined the
D   documentary as also the oral evidence analytically and relied upon the
    following features for coming to the conclusion that the Haveli and the
    thirty-eight properties constituted a public trust:

                (1) Grants of property by the State of Junagad for con-
                struction of Haveli and its upkeep; gifts of immoveable              -(
E               properties from time to time by devotees.

                (2) Donations for repairs, renovation and expansion from
                the devotees of the Sampradaya;                                                 ....
                                                                                                   '
                (3) Tablets placed on the walls of the Haveli showing           . --'..
F               particulars of substantial donations;
                                                                                          't-
                (4) Right of darshan enjoyed by devotees at large;

                (5) Holding of religious festivities and performances on
                grand scale;
G
                (6) Placing of Golaks (hundies) in different parts of the
                haveli for collection of offerings from devotees visiting the
                temple;                                                                   Ji. ..
                (7) Service rendered by the devotees for maintenance and
H
                upkeep of the ha veli;
                  MAHARAJ OF JUNAGAD v. COLL. OF JUNAGAD [MISRA. J.]              711

                        (8) Treatment meted by' the State over the years towards         A
   ~{
                        the temple;

                        (9) The get-up of the Haveli; and

                        (JO) The contents of the application for registration of the     B
                        haveli (Exh. 36) and the stand of the appellant with refer-
                        ertce to the same.
   -+             While dealing with these features, the High Court considered
            certain other aspects--;;ome connected with the above and others

-\          not-and in an elaborate and well-considered judgment came to the
            conclusions which have already been indicated.             ·                 c
                   In this Court intervention by devotees was asked for mainly on
    ~-
            the ground that the High Court had dealt with and relied upon religi-
            ous customs and practices of the Pushti Margi Cult and the treatment
            given by the High Court was wrong. This Court permitted intervention         D
            confined to written submissions. Eleven thousand and twelve affida-
            vits came to be filled by the devotees of the cult and at the hearing, one
            of them on his persistent request, was heard for some time. A plea was
            made that the questions in dispute could be disposed of without going
            at length into the religious philosophy of the Cult. Admittedly Pushti
   r~       Margi Vaishnavas follo~g the Vallabha Cult are Hindus and the
                                                                                         E
            Hindu law of religious endowments is applicable to their havelis. It is,
            therefore, unnecessary to scan their religious philosophy at length to
            decide the present dispute.


      -~~- the nature of temples of this cult and it is appropriate that we. refer to
                  This Court had occasion twice to deal with disputes relating to
                                                                                         F
            them at this stage. A five Judge Bench in Tilkayat Shri Govindlalji
            Maharaj v. The State of Rajasthan and others, 11964) 1 SCR 561 was
~           called upon to adjudicate the character of the famous Nathdwara Tern-
            pie. It had been canvassed on behalf of the Tilkayat that it was against
            the tenets of the Vallabha School to worship in public temples. This
            Court held:
                                                                                         G
                       "Therefore, we are satisfied that neither the terms nor the
                       religious practices of the Vallabha School necessarily postu-
_,.;;.._               !ates that the followers of the School must worship in a
                       private temple, some temples of this cuit may have been
                       private in the past and some of them may be private even          H
    712                  SUPREME COURT REP0RTS               [1986[ 3 S.C.R.

A              today. Whether or not a particular temple is a public tem-
               ple must necessarily be considered in the light of the relev-
               ant facts relating to it. There can be no general rule that a
               public temple is prohibited in Vallabha School."

B   This conclusion appeals to us and we are also bound to accept the same
    as a correct proposition. In Goswami Shri Mahalaxmi Vahuji v.
    Rannchhoddas Kalidas and Ors., [1970 I 2 SCR 275 where the dispute
    related to the character of the Haveli at Nadiad, a three Judge Bench
    followed the conclusion in Tilkayat's case (supra) that there was no
    restriction on worship in public temples in the Vallabha tenets. It was
    further stated:                                                                j_
c
               "Yet another contention taken on behalf of the appellant is
               that the architecture of the building in which Gokulnathji is
               housed and the nature of that building is such as to show
               that it is not a public temple. It was.)ll"ged that that building
               does not possess any of the characteristics of a Hindu tem-
D
               ple. It has not even a dome. This contention again has lost
               much of its force in view of the decision of this Court refer-
               red to earlier (Tilakayat's case). Evidence establishes that
               Vallabha's son and his immediate successor Vithaleswar
               had laid down a plan for the construction of temples by the
               Vallabha Sampradayes. He did not approve the idea of
E
               constructing rich and costly buildings for temples. Eviden-
               tly he realized that religious temple buildings were not safe
               under the Mohamedan rule. For this reason he advised his
               followers to construct temples of extremely simple type.
               The external view of those temples gave the appearance of
F
               dwelling houses. It appears to be a common feature of the           ~
               temples belonging to the Vallabha Sampradayes that the
               ground floor is used as the place of worship and the first              'j.
               floor is used as the residence of Goswami Maharaj ..... "
                                          '
           The Haveli at Nadiad was held to be a public trust notwithstand-
    ing its appearance of a residential house and the fact that in the upper
G
    floor, the Goswami Maharaj had his living abode. In Maha/axmi's case
    (supra) this Court again said:

                "If a temple is proved· to have originated as a public tem-
                ple, nothing more is necessary to be proved to show that it
H               is a public temple but if a temple is proved to have
            MAHARAJ OF JUNAGAD v. COLL. OF JUNAGAD [MlfaA. J.]              713

                  originated as a private temple Or its origin is unknown or       A
                  lost in antiquity ,ihen there must be proof to show that it is
                  being used ·as a public temple. In such cases the true
                  character of the particular temple is decided on the basis of
                  various circumstances. In these cases the Courts have to
                  address themselves to various questions such as:                 B
                  (i) Is the temple built in such imposing manner that it

                                                             .
                  may prima facie appear to be a public temple?

                  (ii) Are the members of the public entitled to worship
                  in that temple as of right?
                                                                                   c
                  (iii) Are the temple expenses met from the contributions
                  made by the public?

-f'•              (iv) Whether the sevas and utsavas conducted in the tem-
                  ple are those usually conducted in public temples?
                                                                                   D
                  (v) Have the management as well as the devotees been
                  treating that temple as a public temple?"

             The High Court has found in this case that the Haveli was a
       public temple from the inception. It took into account the fact that the
                                                                                   E
       haveli was built upon the land donated by the Ruler of Junagad and for
       its upkeep sumptuous provisions. had been made ·by the State. The
       material on record justifies the inference drawn by the High Court that
       when Goswami Madhavraiji came to J unagad in response to the invita-
       tion carrying his deity with him, he obviously did not come with the
       mental frame of raising a haveli. That became possible on account of
                                                                                   F
       the gifts made by the Ruler. Therefore, it would be quite appropriate
       to affirm the finding of the High Court that the haveli was built out of
       the grants made by the Nawab and gifts and offerings made by the
       devotees around that time.                         -

             Mr. Mehta, learned counsel for the appellants seriously chal-
                                                                                   G
       lenged the finding of the High Court that the haveli and its properties
       constituted a public trust. We have given a close look to the judgment
       and are of the view that the High Court scrutinised the evidence-both
       documentary and oral-keeping the proper perspective in view. The
       five way test formulated by this Court in Mahalaxmi's case (supra) and
       the other relevant features referred to by Dr. B.K. Mukherjea in the        H
    714                   SUPREME COLlRT REPORTS            11986] 3 S.C.R.

A   Tagore Law Lectures on Hindu Law of Religious and Charitable
    Trusts for use as tests in determining the character of a Hindu temple
    have been appropriately utilised by the High Court while assessing the
    evidence. The large contributions by the devotees evidenced by tablets
    placed on the walls of the haveli, contributions by members of the
    public for its repairs and expansion, the clear evidence regarding the
B
    manner and scale in which festivities are celebrated at the haveli,
    public grants of property made for the upkeep of the institution, in-
    terference with the management of the haveli by the State when a
    minor succeeded to trusteeship, the fact that the members of the
    public had darshan freely and without let or hindrance from-the appel-
    lant ·and her predecessors (the two instances of obstruction having
c   rightly been rejected by the High Court), placing of golaks or hundies
    at different places within the haveli for collection of contributions from
    the devotees, that the State had either remitted the rent or adopted a
    quit rent basis for the lands granted to the haveli, the fact that the
    Junagad State levied and collected a cess for the maintenance of the
    haveli, the other havelis or temples of the Samprada:r.a under the con-
D
    trol of the disputed haveli had been accepted as public trusts and were
    registered as such and the like were justifiedly utilised by the High
    Court as features and materials for holding that the haveli was a public
    trust. The High Court did take into account certain other features
    from which support was sought by the appellant for her stand that the
    haveIi was a private trust and did not come within the ambit of the Act.
E   These are the features like some of the grants being personal, the
    Barkhali Abolition compensation not having been settled on annuity
    basis, the upper portion of the haveli being used as private residence of
    the Goswamiji, the mode of accounting, the income being shown as
    personal in the returns under the Income-tax Act and the like. We find
    that the High Court has also appropriately taken note of the position
F   that Goswami Maharaj enjoyed among the devotees as their spiritual
    leader and upon an assessment of the total evidence, it has reached its
    conclusions. In a dispute of this type, a single or a few features would
    not provide the conclusive basis for the decision to be arrived at. On
    the other hand, the entire material has to be scanned and the ultimate
    conclusion has to rest on the sum total view. That is exactly what the
G   High Court has done.

          The tests to be applied for deciding whether a temple is public or
    private have been laid down in a catena of cases by this Court and
    reference to them was made by learned counsel for the parties in
    course of the hearing. Since we are recording a judgment of affirmance
H
                   MAHARAJ OF JUNAGAD v. COLL. OF JUNAGAD [MISRA. J.[               715

             and the tests are well-known, we do not propose to advert to them             A
-ti  '
             n_ow. In agreement with the High Court we hold that the Haveli and
             the listed thirty-eight items of property constitute a public trust under
             the Act and we also affirm the finding that succession to trusteeship is
             by inheritance without sanction of the State.
                                                                                           B
                   We have now to examine the correctness of the conclusion
             reached by the High Court regarding the character of the guruseva
    ~        bhet and charcmseva bhet. The High Court has found that these also
             are a part of the source of income and according to it, ihese constitute
             an important source of income of the trust. It is the accepted situation

-    ~.      that Vallabha and his descendant~ enjoyed a special position in the com-
             munity of the devotees. In Ti/kayat's case. (supra) this Court pointed out:   c
                         "It is significant that this denomination does not recognise
                         the existence of Sadhus or Swamis other than the des-
    -(                                                    ,,
                         cendants of Vallabha ........
                                                                                           D
             It is the practice of Goswami Maharaj to lead collective and congrega-
             tional prayers within the haveli and act as the religious preceptor of the
             devotees. It is customary for the devotee to make offerings at the feet
             of the Guru when he meets the Maharaj. Such offerings are known as
             charan seva or offerings at the feet of the Guru. It is also the accepted
     ).-     position that the Guru moves ahout among the devotees living in
                                                                                           E
             different areas coming within the territorial limits of the haveli. It is
             equally customary for devotees who meet the Guru while he is on the
             move outside the headquarters to make similar offerings and these are
~            known as Pradesh Seva. The High Court has towards the end of its

         f   judgment adverted to these gifts and said:.

                         "In addition thereto. Gur'!bhet and Charanseva bhets given
                                                                                           F

    -4                   to the concerned Maharaj also formed substantial portion
                         of the temple income. As the evidence shows more than
                         70% of the temple income springs from the source of
                         pradesh seva and guruseva bhet. We fully concur with the
                         finding of the Charity Commissioner in this aspect."
                                                                                           G
             This finding of the High Court has been seriously assailed by appel-
             !ant's learned counsel. Support has been sought from the observations
             of the Constitution Bench judgment of this Court in the Commis-
             sioner, Hindu Religious' Endowments, Madras v. Sri Lakshmindra
             Thirtha Swamiar of Sri Shirur Mutt, [1954] SCR 1005 to contend that           H
      716                   SUPREME COURT REPORTS               [1986] 3 S.C.R.

 A    the bhets to the Guru are offerings to him as distinct from offerings to
      the deity and in consideration of the feature that the Vallabha
      Sampradayin Guru enjoys a special position, these offerings must be
      held to be his and not of the deity. The Higb Court has taken the view
      that once Bramha-Sambadha is established, the Guru as also every
      devotee in tbe cult loses his individuality and his very existence (apart
 B    from the physical} merges with the Lord. This has been an over-
      stretching of the doctrine. Though we do not intend to enter into the
      religious rites and practices of the cult;nothing has been shown from
      the record to justify the conclusion that the Guru is only a conduit pipe


 c
      between the devotee at one end and the Lord on the other so as to lead
      to the conclusion that whatever is offered at the feet of the Guru
      belongs to the Lord.
                                                                                      .
                                                                                          ·~
                                                                                               -
             In Shirur Mutt case (supra), this Court was considering the vires
      of the provision in section 30 of the Madras Hindu Religious and
      Charitable Endowment Act, 1951, which required the personal gifts
      (Pada Kanikkais) to be duly accounted for and to be spent for the
 D    purpose of the Mutt. The gifts were taken for granted to be personal
      and examination was not undertaken to ascertain whether such gifts
      laid at the feet of the Guru were personal or otherwise. Yet inferen-
      tially support is available for the view that what is laid at the feet of the
      Guru is intended to· be an offering to him and not to the deity. There is
      a distinction between an offering made before the deity or put into the
 E    Golak and pui at the feet of the Guru. In the earlier case, it is clearly a
      gift to the deity while in the latter, in the absence of anything more, it
      would be one to the Guru. The Higb Court, by accepting the doctrine
      of Bramha Sambadha reached the conclusion that such gifts were also
      to the deity. Though the character of pada Kannikaris was not in issue
      before this Court in Shirur Mutt case, the fact that the Court pro-
. F   ceeded on the footing that such gifts were personal is a feature which
      cannot be overlooked. The preceptor has his position and if he is not a
      conduit pipe in the sense stated above, what is laid at his feet out of
      reverence by the devotee must belong to him. We are not in a position
      to uphold the finding of the Higb Court on this score and would conc-
      lude that the proceeds of the Guruseva and Pradesh Seva do not consti-
 G    tute part of the public trust. The High Court has said that these two
      sources contribute seventy per cent of the income of the trust. No
      argument was raised on this aspect by either side. We, however, hope
      and trust that the Goswami Maharaj or in his absence, his lawful heir
      succeeding him, will continue in his discretion to allow the trust of
      which he is the administrator to draw upon this source as and when
  H   necessary.
                  MAHARAJ OF JUNAGAD v. COLL. OF JUNAGAD [MISRA. J.)              717


                 The appeal is partly allowed. Parties are directed to bea.r their      A
            respective costs throughout.

                    Ajanta Estate Agency, the appellants in the connected appeal
             entered into an agreement with the trustee to purchase certain proper-
             ties during the pendency of the litigation arising. out of the enquiry
                                                                                        B
             under the Act. Once the properties are held to belong to the public
             trust, the appellants would ha've no claim to enforce and the appeal has
           · io fail. We dismiss the appeal without any direction for costs in this
             Court.                  ·


-   :\'.    P.S.S.                                                Appeal dismissed.




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