SRI RAM MANDIR@ SRI RAM MANDIR SEVA SAMITI V. COMMISSIONER OF ENDOWMENT,ODISHA

WP(C)/3098/2019

AI Insights

The case involves the Sri Ram Mandir Seva Samiti, a trust registered under the Societies Act, 1860, which challenged orders from the Commissioner and Assistant Commissioner of Endowments, Bhubaneswar. These orders were related to the management and designation of the trust's property for religious purposes. The petitioner argued that the orders were issued without a proper hearing, during the pendency of another application concerning the trust's management. The court found that the Commissioner had not provided a fair hearing as required and remitted the matter back for a thorough inquiry with directions to complete the process within a specified timeframe.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 743504 (HC-ODISHA)
• Appeal Type: Others
• Pronouncement Date: 04-12-2019
• Assessment Year: misc
• Laws Referred To: Societies Act, 1860, Orissa Hindu Religious and Endowments Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Assessee Lawyers: P NAIDU
• Keywords: Income Tax Return; Interim Management; Writ petition; Seva Samiti; Commissioner of Endowments
• Section: 7; 41

Judgement Text

" 12. ks 04.12.2019 Heard learned counsel for the petitioner, Miss. P.Naidu, learned counsel for Commissioner of Endowments, Bhubaneswar and learned counsel appearing for intervenor. Petitioner is a Seva Samiti under the name and style of Sri Ram Mandir Seva Samiti being represented by its Secretary has filed the present writ petition assailing the order dated 22.10.2018 passed by opposite party No.1-Commissioner of Endowments, Bhubaneswar vide Anneuxre-5 as well as the consequential order dated 2.1.2019 passed by opposite party No.2-Asst. Commissioner of Endowments, Bhubaneswar vide Annexure-6. It is contended that the petitioner trust was registered under the Societies Act, 1860. Thereafter the Government of Odisha granted lease in favour of the petitioner on 12.4.1969. In the said lease it was for the purpose of building a house or house for religious purposes and all connected activities for Sri Ram Mandir purpose only. After the death of some trustees and their retirement new persons have been inducted. Some persons being the applicants have filed O.A. No. 30 of 2008 under Section 41 of the Orissa Hindu Religious and Endowments, Act before the Assistant Commissioner of Endowments, Bhubaneswar to declare W.P.(C) No. 3098 of 2019 2 the same as a temple with further prayer to constitute non-hereditary trust for better management of the temple. During pendency of the 41 proceeding before the Assistant Commissioner of Endowments, the Commissioner of Endowments issued Annexure-5 dated 22.10.2018. The said annexure reveals that the Commissioner has carried out the Law Department Recommendation dated 28.8.2018. The officers who have been deputed to Government Law Department are to work as Executive Officers of different religious institutions as noted against each in addition to their own duties as per the approval of Law Department vide letter No. 10696/L dated 27.9.2018. Learned counsel for the petitioner submitted that there are six institutions and six persons have been engaged as Executive Officers of those religious institutions. The Commissioner of Endowments has categorically passed such order without giving opportunity of hearing to the petitioner during pendency of the application filed under Section 41 of the Orissa Hindu Religious and Endowments, Act for adjudication. Learned counsel appearing for the Commissioner of Endowments however supported the action of the Commissioner and submitted that in view of Section 7 of the Orissa Hindu Religious and Endowments, Act the Commissioner has the 3 jurisdiction to take appropriate action. However it appears from Annexure-5 that the Commissioner has not taken any action in exercise of his jurisdiction under Section 7 of the Orissa Hindu Religious and Endowments, Act. She further contended that the Commissioner has made the enquiry. However the enquiry was made without giving opportunity of haring to the petitioner and without giving any notice to the parties. Learned counsel appearing for the intervenor also made some allegations. However it reveals that the Commissioner has not given any opportunity of hearing to the parties and taken a decision in accordance with the law. Rather Annexure-5 reveals that pursuant to the Law Department letter dated 28.8.2018 action has been taken by the Commissioner. Considering the above and without expressing any opinion on the merit of the case, we remit the matter back to the Commissioner of Endowments, Bhubaneswar to enquire into the matter after giving opportunity of hearing to the parties and complete such enquiry for engagement of an interim management within a period of four weeks. For convenience, the parties shall appear before the Commissioner on 9th December, 2019 and produce all relevant materials before the Commissioner, who will consider the same on its proper perspective. On their 4 appearance the Commissioner shall fix a date of hearing. The entire exercise shall be completed by 9th January, 2020. Learned counsel for the petitioner contended that in spite of the request made by the petitioner to the concerned Executive Officer he has not filed income tax return. The Income Tax Department may initiate action against the institution. The Commissioner shall take appropriate step to that effect also. The writ petition is disposed of. A free copy of the order be handed over to learned counsel appearing for Commissioner of Endowment for compliance. ……………… S. Panda, J …..……………… S.K.Sahoo, J "