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Supreme Court of India

AS. NARA YANA DEEKSHITULU ETC.versusSTATE OF ANDHRA PRADESH AND ORS.

Citation
1997 INSC 509
Decided
9 May 1997
Disposal
Disposed off

Holding

The Supreme Court upheld the constitutional validity of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987, including the abolition of hereditary rights, and approved the Committee’s welfare recommendations, treating the Deed of Trust covenants as part of the order.

Summary

The Supreme Court examined the constitutional validity of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987, particularly its provisions abolishing hereditary rights of Archakas and other temple officials. It held that such abolition was not unconstitutional and that the Act's welfare measures for temple employees were permissible. Following its earlier directions, the Court approved a Committee's recommendations on salary and remuneration funds, pension schemes, uniform provisions, service conditions, and income‑tax exemptions for donors under Section 80‑G of the Income Tax Act. The Court also directed that the covenants of the Deed of Trust be treated as part of its order. Consequently, the petition was disposed of, with the Committee’s scheme accepted and the Act’s provisions upheld.

Issues considered

  • Whether the abolition of hereditary rights of Archakas under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 violates constitutional provisions.
  • Whether the welfare provisions for temple employees prescribed in the Act are constitutionally valid.
  • Whether the Committee’s recommendations on remuneration, pension, uniforms, and service conditions can be lawfully implemented.
  • Whether donors to the welfare funds are entitled to a 100% exemption under Section 80‑G of the Income Tax Act.

Legislation cited

Subjects

constitutional validityhereditary rightsArchakatemple endowmentswelfare schemeIncome Tax exemptionSection 80-GAndhra Pradesh Endowments Actreligious institutions

Judgment

A                  AS. NARA YANA DEEKSHITULU ETC.
                                  v.
                 STATE OF ANDHRA PRADESH AND ORS.

                                  MAY 9, 1997

B                (K. RAMASWAMY AND D.P. WADHWA, JJ.]

        Andhra Pradesh Charitable and Hindu Religious Institutions and En-
    dowments Act, 1987 :

C         Hindu Law---Archakas-Abolition of hereditary rights-Constitution of
    committee for a welfare scheme-Recommendation of Committee-Accep-
    tance by Government-Approval by Supreme Court.
                                                                                 -
          While upholding the constitutional validity of various provisions of
    the Andhra Pradesh Charitable and Hindu Religious Institutions and
D   Endowments Act, 1987, this Court held that abolition of hereditary rights
    of Archakas and other office holders was not unconstitutional.* Pursuant
    to the directions given by this Court a Committee was constituted to
    formulate a welfare scheme for Archakas and other employees of the
    temple and their dependants. The said committee made various recom-
E   mendations regarding constitution of Archakas and other employees
    remuneration fund, pension, distribution of uniforms, appointment of
    welfare officer, framing of a separate set of service conditions, giving
    exemption to the donors under Section 80-G of the Income Tax Act in
    relation to contribution made to the funds, amendment to the Act in regard
F   to the Andhra Pradesh Endowments Archakas and other secular
    employees welfare funds; and framing of scheme of Agama Patasalas and
    conducting of refresher courses suggested in the Deed.

          Disposing the application, this Court

G         HELD : The recommendations made by the Committee and accepted
    by the Government are approved. The covenants of the Deed of Trust must
    be deemed to be treated as part of this order. (368-F]

          *A.S. Narayana Deekshitulu v. State of Andhra Pradesh & Ors., (1996]
H   9 sec 548.
                                       366
          A.S.N. DEEKSHITULU v. STATE [K RAMASWAMY,J.]                  367

      CIVIL ORIGINAL JURISDICTION : I.A. No. 7 & 12                            A

                                    IN

      Writ Petition (C) No. 638 of 1987.

      (Under Article 32 of the Constitution of India.)                         B
                                  WITH

      I.A. No. 3 in W.P. (C) 696/87, I.A. No. 3 in T.C. (C) No. 170/88, I.A.
No. 4 in T.C. (C) No. 175/88, I.A. No. 2 in T.C. (C) No. 38/90 and I.A. No.
4 in W.P. (C) No. 1090/87.                                                     C
     D.D. Thakur, P.P. Rao, Hardev Singh, Dr. Gauri Shankar, C.
Mukund, T.V. Ratnam, B. Kanta Rao, K. Ram Kumar, C.
Balasubramaniam, Mrs. Asha Nair, \'. Balaji, N. Ganapathy, A.T.M. Sam-
path, Ms. Meenakshi Aggarwal, A. Subba Rao, A.D.N. Rao, V.
Balachandran, Jain Hansaria & Co., P.N. Ramalingam, B. Parthasarthy, D
Y.P. Rao, Ms. Sadha11a Ramachandran, Ms. B. Sunita Rao and Ms. H.
Wahi, for the appearing parties.

     The Judgment of the Court was delivered by

      K. RAMASWAMY, J. In view of separate judgments pronounced
                                                                               E
today in the above mentioned matters, the following recommendations have
come to be made by the Committee and accepted by the Government :

    1. Constitution of Archakas and other Employees Salary and
Remuneration Fund.                                                             F
    2. Providing Pension Schemes as in the case of Regional Joint
Commissioner and Deputy Commissioner cadre temples.

     3. Providing Dhoties, Uniform/Dresses to the Archakas and other
employees.                                                           G

      4. Since it is suggested to appoint Additional Commissioner, the
appointment of the welfare officer to look after the welfare measures in
respect of Archakas and secular staff has become redundant.

     5. Acceptance of the Government to frame a separate set of service H
                              •

    368                    SUPREME COURT REPORTS [1997] SUPP. lS.C.R.

A   conditions in respect of the Archakas and other religious staff in view of
    their peculiar duties attached to them is a good prollosal.

         6. Merging of the existing welfare scheme with the welfare scheme
    formulated.

B         7. In regard to condition No. 7 relating to approaching the Income
    Tax Authorities for obtaining income tax in respect of the income derived
    from the fund and the donations received from the public, and also for
    giving 100% exemption to the donors under Section 80-G of the Income
    Tax Act, in relation to the contribution made to the funds, the Government
C   of India is directed to consider giving such exemption.

          8. Though the suggestion that the welfare measures should be taken
    to the door steps of the needy is laudable, it involves practical difficulty of
    huge outlay of expenditure. Therefore, the welfare measures would be
    administered by the Additional Commissioner from the Head-Quarters in
D   Hyderabad.

          9. Amendment to the Act in regard to the Andhra Pradesh Endow-
    ments Archakas and other secular employees welfare funds, should also be
    brought within the statutory operation by suitable amendments to the Act
    so that it would form a statutory base.
E
          10. Framing of scheme of Agama Patasalas and conducting of
    refresher courses suggested in the Deed.

         In view of what is held in the separate judgments, we approve of the
    above recommendations made by the Committee and accepted by the
F   Government.

          The covenants of the Deed of Trust must be deemed to be treated
    as part of this order.

          The application is accordingly disposed of.
G
    T.N.A.                                                   Petition disposed of.


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