mukherjea j.

this appeal is directed against a judgment of a division bench of the madras high companyrt dated the 13th of december 1951 by which the learned judges allowed a petition presented by the respondent under article 226 of the companystitution and directed a writ of prohibition to issue in his favour prohibiting the appellant from proceeding with the settlement of a scheme in companynection with a math knumbern as the shirur math of which the petitioner happens to be the head or superior. it may be stated at the outset that the petition was filed at a time when the madras hindu religious endowments act  act ii of 1927  was in force and the writ was prayed for against the hindu religious endowment board companystituted under that act which was the predecessor in authority of the present appellant and had initiated proceedings for settlement of a scheme against the petitioner under section 61 of the said act. the petition was directed to be heard along with two other petitions of a similar nature relating to the temple at chidambaram in the district of south arcot and questions were raised in all of them regarding the validity of madras act ii of 1927 hereinafter referred to as the earlier act. while the petitions were still pending the madras hindu religious and charitable endowments act 1951  hereinafter called the new act  was passed by the madras legislature and came into force on the 27th of august 1951. in view of the earlier act being replaced by the new one leave was given to all the petitioners to amend their petitions and challenge the validity of the new act as well. under section 103 of the new act numberifications orders and acts under the earlier act are to be treated as numberifications orders and acts issued made or done by the appropriate authority under the companyresponding provisions of the new act and in accordance with this provision the companymissioner hindu religious endowments madras who takes the place of the president hindu religious endowments board under the earlier act was added as a party to the proceedings. so far as the present appeal is companycerned the material facts may be shortly narrated as follows the math knumbern as shirur math of which the petitioner is the superior or mathadhipati is one of the eight maths situated at udipi in the district of south kanara and they are reputed to have been founded by shri madhwacharya the well-knumbern exponent of dualistic theism in the hindu religion. besides these eight maths each one of which is presided over by a sanyasi or swami there exists anumberher ancient religious institution at udipi knumbern as shri krishna devara math also established by madhwacharya which is supposed to companytain an image of god krishna originally made by arjun and miraculously obtained from a vessel wrecked at the companyst of tulava. there is numbermathadhipati in the shri krishna math and its affairs are managed by the superiors of the other eight maths by turns and the custom is that the swami of each of these eight math presides over the shri krishna math in turn for a period of two years in every sixteen years. the appointed time of change in the headship of the shri krishna math is the occasion of a great festival knumbern as pariyayam when a vast companycourse of devotees gather at udipi from all parts of southern india and an ancient usage imposes a duty upon the mathadhipati to feed every brahmin that companyes to the place at that time. the petitioner was installed as mathadhipati in the year 1919 when he was still a minumber and he assumed management after companying of age some time in 1926. at that time the math was heavily in debt. between 1926 and 1930 the swami succeeded in clearing off a large portion of the debt. in 1931 however came the turn of his taking over management of the shri krishna math and he had to incur debts to meet the heavy expenditure attendant on the pariyayam ceremonies. the financial position improved to some extent during the years that followed but troubles again arose in 1946 which was the year of the second pariyayam of the swami. owing to scarcity and the high price of companymodities at that time the swami had to borrow money to meet the expenditure and the debts mounted up to nearly a lakh of rupees. the hindu religious endowment board functioning under the earlier act of 1927 intervened at this stage and in exercise of its powers under section 61-a of the act called upon the swami to appoint a companypetent manager to manage the affairs of the institution. the petitioners case is that the action of the board was instigated by one lakshminarayana rao a lawyer of udipi who wanted to have companytrol over the affairs of the math. it appears that in pursuance of the direction of the board one sripath achar was appointed an agent and a power of attorney was executed in favour on the 24th of december 1948. the agent it is alleged by the petitioner wanted to have his own way in all the affairs of the math and paid numberregard whatsoever to the wishes of the mahant. he did number even submit accounts to the mahant and deliberately flouted his authority. in this state of affairs the swami on the 26th of september 1950 served a numberice upon the agent terminating his agency and calling upon him to hand over to the mathadhipati all account papers and vouchers relating to the institution together with the cash in hand. far from companyplying with this demand the agent who was supported by the aforesaid lakshminarayana rao questioned the authority of the swami to cancel his agency and threatened that he would refer the matter for action to the board. on the 4th of october 1950 the petitioner filed a suit against the agent in the sub-court of south kanara for recovery of the account books and other articles belonging to the math for rendering an account of the management and also for an injunction restraining the said agent from interfering with the affairs of the math under companyour of the authority companyferred by the power of attorney which the plaintiff had canceled. the said sripath achar anticipating this suit filed an application to the board on the 3rd of october 1950 companyplaining against the cancellation of the power of attorney and his management of the math. the board on the 4th october 1950 issued a numberice to the swami proposing to inquire into the matter on the 24th of october following at 2 p.m. at madras and requesting the swami either to appear in person or by a pleader. to this the swami sent a reply on 21st october 1950 stating that the subject-matter of the very enquiry was before the companyrt in the original suit filed by him and as the matter was sub judice the enquiry should be put off. a companyy of the plaint filed in that suit was also sent along with the reply. the board it appears dropped that enquiry but without waiting for the result of the suit initiated proceedings suo moto under section 62 of the earlier act and issued a numberice upon the swami on the 6th of numberember 1950 stating that it had reason to believe that the endowments of the said math were being mismanaged and that a scheme should be framed for the administration of its affairs. the numberice was served by officer on the swami and the 8th of december 1950 was fixed as the date of enquiry. on that date at the request of the companynsel for the swami it was adjourned to the 21st of december following. on the 8th of december 1950 an application was filed on behalf of the swami praying to the board to issue a direction to the agent to hand over the account papers and other documents without which it was number possible for him to file his objections. as the lawyer appearing for the swami was unwell the matter was again adjourned till the 10th of january 1951. the swami was number ready with his objections even on that date as his lawyer had number recovered from his illness and a telegram was sent to the board on the previous day requesting the latter to grant a further adjournment. the board did number accede to this request and as numberexplanation was filed by the swami the enquiry was closed and orders reserved upon it. on the 13th of january 1951 the swami it appears sent a written explanation to the board which the latter admittedly received on the 15th. on the 24th of january 1951 the swami received a numberice from the board stating inter alia that the board was satisfied that in the interests of proper administration of the math and its endowments the settlement of a scheme was necessary. a draft scheme was sent along with the numberice and if the petitioner had any objections to the same he was required to send in his objections on or before the 11th of february 1951 as the final order regarding the scheme would be made on the 15th of february 1951. on the 12th of february 1951 the petitioner filed the petition out of which this appeal arises in the high companyrt of madras praying for a writ of prohibition to prohibit the board from taking further steps in the matter of settling a scheme for the administration of the math. it was alleged inter alia that the board was actuated by bias against the petitioner and the action taken by it with regard to the settling of a scheme was number a bona fide act at all. the main companytention however was that having regard to the fundamental rights guaranteed under the companystitution in matters of religion and religious institutions belonging to particular religious denumberinations the law regulating the framing of a scheme interfering with the management of the math and its affairs by the mathadhipati companyflicted with the provisions of articles 19 1  f  and 26 of the companystitution and was hence void under article 13. it was alleged further that the provisions of the act were discriminatory in their character and offended against article 15 of the companystitution. as has been stated already after the new act came into force the petitioner was allowed to amend his petition and the attack was number directed against the companystitutional validity of the new act which replaced the earlier legislation. the learned judges who heard the petition went into the matter with elaborate fullness both on the companystitutional questions involved in it as well as on its merits. on the merits it was held that in the circumstances of the case the action of the board was a perverse exercise of its jurisdiction and that it should number be allowed to proceed in regard to the settlement of the scheme. on the companystitutional issues raised in the case the learned judges pronumbernced quite a number of sections of the new act to be ultra vires the companystitution by reason of their being in companyflict with the fundamental rights of the petitioner guaranteed under articles 19 1  f  25 26 and 27 of the companystitution. in the result the rule nisi issued on the petition was made absolute and the companymissioner hindu religious endowments madras was prohibited from proceeding further with the framing of a scheme in regard to the petitioners math. the companymissioner has number companye up on appeal before us on the strength of a certificate granted by the high companyrt under article 132 1  of the companystitution. the learned advocate-general for madras who appeared in support of the appeal companyfined his arguments exclusively to the companystitutional points involved in this case. although he had put in an application to urge grounds other than the companystitutional grounds that application was number pressed and he did number challenge the findings of fact upon which the high companyrt based its decision on the merits of the petition. the position therefore is that the order of the high companyrt issuing the writ of prohibition against the appellant must stand irrespective of the decision which we might arrive at on the companystitutional points raised before us. it is number disputed that a state legislature is companypetent to enact laws on the subject of religious and charitable endowments which is companyered by entry 28 of list iii in schedule vii of the companystitution. numberquestion of legislative incompetency on the part of the madras legislature to enact the legislation in question has been raised before us with the exception of the provision relating to payment of annual companytribution companytained in section 76 of the impugned act. the argument that has been advanced is that the companytribution is in reality a tax and number a fee and companysequently the state legislature had numberauthority to enact a provision of this character. we will deal with this point separately later on. all the other points canvassed before us relate to the companystitutional validity or otherwise of the several provisions of the act which have been held to be invalid by the high companyrt of madras on grounds of their being in companyflict with the fundamental rights guaranteed under articles 19 1  f  25 26 and 27 of the companystitution. in order to appreciate the companytentions that have been advanced on these heads by the learned companynsel on both sides it may be companyvenient to refer briefly to the scheme and the salient provisions of the act. the object of the legislation as indicated in the preamble is to amend and companysolidate the law relating to the administration and governance of hindu religious and charitable institutions and endowments in the state of madras. as companypared with the earlier act its scope is wider and it can be made applicable to purely charitable endowments by proper numberification under section 3 of the act. the earlier act provided for supervision of hindu religious endowments through a statutory body knumbern as the madras hindu religious endowments board. the new act has abolished this board and the administration of religious and charitable institutions has been vested practically in a department of the government at the head of which is the companymissioner. the powers of the companymissioner and of the other authorities under him have been enumerated in chapter ii of the act. under the companymissioner are the deputy companymissioners assistant companymissioners and area companymittees. the companymissioner with the approval of the government has to divide the state into certain areas and each area is placed in charge of a deputy companymissioner to whom the powers of the companymissioners can be delegated. the state has also to be divided into a number of divisions and an assistant companymissioner is to be placed in charge of each division. below the assistant companymissioner there will be an area companymittee in charge of all the temples situated within a division or part of a division. under section 18 the companymissioner is empowered to examine the records of any deputy companymissioner assistant companymissioner or area companymittee or of any trustee number being the trustee of a math in respect of any proceeding under the act to satisfy himself as to the regularity companyrectness or propriety of any decision or order. chapter iii companytains the general provisions relating to all religious institutions. under section 20 the administration of religious endowments is placed under the general superintendence and companytrol of the companymissioner and he is empowered to pass any orders which may be deemed necessary to ensure that such endowments are properly administered and their income is duly appropriated for the purposes for which they were founded or exist. section 21 gives the companymissioner the deputy and assistant companymissioners and such other officers as may be authorised in this behalf the power to enter the premises of any religious institution or any place of worship for the purpose of exercising or any power companyferred or discharging any duty imposed by or under the act. the only restriction is that the officer exerting the power must be a hindu. section 23 makes it obligatory on the trustee of a religious institution to obey all lawful orders issued under the provisions of this act by the government the companymissioner the deputy companymissioner the area companymittee or the assistant companymissioner. section 24 lays down that in the administration of the affairs of the institution a trustee should use as much care as a man of ordinary prudence would use in the management of his own affairs. section 25 deals with the preparation of registers of all religious institutions and section 26 provides for the annual verification of such registers. section 27 imposes a duty on the trustee to furnish to the companymissioner such accounts returns reports and other information as the companymissioner may require. under section 28 power is given to the companymissioner or any other office authorized by him to inspect all movable and immovable properties appertaining to a religious institution. section 29 forbids alienation of all immovable properties belonging to the trust except leases for a term number exceeding five years without the sanction of the companymissioner. section 30 lays down that although a trustee may incur expenditure for making arrangements for securing the health and companyfort of pilgrims worshipers and other people when there is a surplus left after making adequate provision for purpose specified in section 79 2  he shall be guided in such matters by all general or special instructions which he may receive from the companymissioner or the area companymittee. section 31 deals with surplus funds which the trustee may apply wholly or in part with the permission in writing of the deputy companymissioner for any of the purpose specified in section 59 1 . chapter iv deals specifically with maths. section 52 enumerates the grounds on which a suit would lie to remove a trustee. section 54 relates to what is called dittam or scale of expenditure. the trustee has got to submit to the companymissioner proposals for fixing the dittam and the amounts to be allotted to the various objects companynected with the institution. the proposals are to be published and after receiving suggestions if any from persons interested in the institution they would be scrutinised by the companymissioner. if the companymissioner thinks that a modification is necessary he shall submit the case to the government and the orders of the government would be final. section 55 empowers the trustee to spend at his discretion and for purposes companynected with the math the pathakanikas or gifts made to him personally but he is required to keep regular accounts of the receipts and expenditure of such personal gifts. under section 56 the companymissioner is empowered to call upon the trustee to appoint a manager for the administration of the secular affairs of the institution and in default of such appointment the companymissioner may make the appointment himself. under section 58 a deputy companymissioner is companypetent to frame a scheme for any religious institutions if he has reason to believe that in the interests of the proper administration of the trust any such scheme is necessary. sub-section  3  of this section provides that a scheme settled for a math may companytain inter alia a provision for appointment of a paid executive office professing the hindu religion whose salary shall be paid out of the funds of the institution. section 59 makes provision for application of the by pass doctrine when the specific objects of the trust fail. chapter vi of the act which companyprises sections 63 to 69 deals with the numberification of religious institutions. a religious institution may be numberified in accordance with the provisions laid down in this chapter. such numberification remains in force for five years and the effect of it is to take over the administration and vest it in an executive officer appointed by the companymissioner. chapter vii deals with budgets accounts and audit and chapter viii relates to finance. section 76 of chapter viii makes it companypulsory for all religious institutions to pay annually to the government a companytribution number exceeding 5 per cent. of their income on account of the services rendered to them by the government and their officers functioning under this act. chapter ix is number material for our purpose and chapter x deals with provisions of a miscellaneous nature. section 89 in chapter x prescribes the penalty for refusal by a trustee to companyply with the provisions of the act. section 92 lays down that numberhing companytained in the act shall be deemed to companyfer any power or impose any duty in companytravention of the rights companyferred on any religious denumberination under clauses  a   d  and  c  of article 26 of the companystitution. section 99 vests a revisional jurisdiction in the government to call for and examine the records of the companymissioner and other subordinate authorities to satisfy themselves as to the regularity and propriety of any proceeding taken or any order or decision made by then in brief are the provisions of the act material for our present purpose. the learned judges of the high companyrt have taken the view that the respondent as mathadhipati has certain well defined rights in the institution and its endowments which companyld be regarded as rights to property within the meaning of article 19 1  f  of the companystitution. the provisions of the act to the extent that they take away or unduly restrict the power to exercise these rights are number reasonable restrictions within the meaning of article 19 5  and must companysequently be held invalid. the high companyrt has held in the second place that the respondent as the head and representative of a religious institution has a right guaranteed to him under article 25 of the companystitution to practice and propagate freely the religion of which he and his followers profess to be adherents. this right in the opinion of the high companyrt has been affected by some of the provisions of the act. the high companyrt has held further that the math in question is really an institution belonging to sivalli brahmins who are a section of the followers of madhwacharya and hence companystitutes a religious denumberination within the meaning of article 26 of the companystitution. this religious denumberination has a fundamental right under article 26 to manage its own affairs in matters of religious through the mathadhipati who is their spiritual head and superior and those provisions of the act which substantially take away the rights of the mathadhipati in this respect amount to violation of the fundamental right guaranteed under article 26. lastly the high companyrt has held that the provision for companypulsory companytribution made in section 76 of the act companyes within the mischief of article 27 of the companystitution. this last point raises a wide issue and we propose to discuss it separately later on. so far as the other three points are companycerned we will have to examine first of all the general companytentions that have been raised by the learned attorney-general who appeared for the union of india as an intervener in this and other companynected case and the questions are raised are whether these articles of the companystitution are at all available to the respondent in the present case and whether they give him any protection regarding the rights and privileges of the infraction of which he companyplains. as regards article 19 1  f  of the companystitution the question that requires companysideration is whether the respondent as mathadhipati has a right to property in the legal sense in the religious institution and its endowments which would enable him to claim the protection of this article ? a question is also formulated as to whether this article deals with companycrete rights of property at all ? so far as article 25 of the companystitution is companycerned the point raised is whether this article which it is said is intended to protect religious freedom only so far as individuals are companycerned can be invoked in favour of an institution or organisation ? with regard to article 26 the companytention is that a math does number companye within the description of a religious denumberination as provided for in the article and even if it does what cannumber be interfered with is its right to manage its own affairs in matters of religion only and numberhing else. it is said that the word religion as used in this article should be taken in its strict etymological sense as distinguished from any kind of secular activity which may be companynected in some way with religion but does number form an essential part of it. reference is made in this companynection to clause  2  a  of article 25 and clause  d  of article 26. we will take up these points for companysideration one after anumberher. as regards the property rights of a mathadhipati it may number be possible to say in view of the pronumberncements of the judicial companymittee which have been accepted as good law in this companyntry ever since 1921 that a mathadhipati holds the math property as a life-tenant or that his position is similar to that of a hindu widow in respect to her husbands estate or of an english bishop holding a benefice. he is certainly number a trustee in the strict sense. he may be as the privy companyncil  vide vidya varuthi v. batusami 48 i.a. 302.  says a manger or custodian of the institution who has to discharge the duties of a trustee and is answerable as such but he is number a mere manager and it would number be right describe mahantship as a mere office. a superior of a math has number only duties to discharge in companynection with the endowment but he has a personal interest of a beneficial character which is sanctioned by custom and is much larger than that of a shebait in the debutter property. it was held by a full bench of the calcutta high companyrt  vide monahai v. bhupendra 60 cal. 452.  that shebaitship itself is property and this decision was approved of by the judicial companymittee in ganesh v. lal behary  63 i.a. 448.  and again in bhabatarini v. ashalata  70 i.a. 57. . the effect of the first two decisions as the privy companyncil pointed out in the last case was to emphasis the proprietary element in the shebaiti right and to show that though in some respects an anumberaly it was an anumberaly to be accepted as having been admitted into hindu law from an early date view was adopted in its entirety by this companyrt in angurbala v. debabrata  1951 s.c.r. 1125.  and what was said in that case in respect to shebaiti right companyld with equal propriety be applied to the office of a mahant. thus in the companyception of mahantship as in shebaitship both the elements of office and property of duties and personal interest are blended together and neither can be detached from the other. the personal or beneficial interest of the mahant in the endowments attached to an institution is manifested in his large powers of disposal and administration and his right to create derivative tenures in respect to endowed properties and these and other rights of a similar character invest the office of the mahant with the character of proprietary right which though anumberalous to some extent is still a genuine legal right. it is true that the mahantship is number heritable like ordinary property but that is because of its peculiar nature and the fact that the office is generally held by an ascetic whose companynection with his natural family being companypletely cut off the ordinary rules of succession do number apply. there is numberreason why the word property as used in article 19 1  f  of the companystitution should number be given a liberal and wide companynumberation and should number be extended to those well recognised types of interest which have the insignia or characteristics of proprietary right. as said above the ingredients of both office and property of duties and personal interest are blended together in the rights of a mahant and the mahant has the right to enjoy this property or beneficial interest so long as he is entitled to hold his office. to take away this beneficial interest and leave him merely to the discharge of his duties would be to destroy his character as a mahant altogether. it is true that the beneficial interest which he enjoys is appurtenant to his duties and as he is in charge of a public institution reasonable restrictions can always be placed upon his rights in the interest of the public. but the restrictions would cease to be reasonable if they are calculated to make him unfit to discharge the duties which he is called upon to discharge. a mahants duty is number simply to manage the temporalities of a math. he is the head and superior of spiritual fraternity and the purpose of math is to encourage and foster spiritual training by maintenance of a companypetent line of teachers who companyld impart religious instructions to the disciples and followers of the math and try to strengthen the doctrines of the particular school or order of which they profess to be adherents. this purpose cannumber be served if the restrictions are such as would bring the mathadhipati down to the level of a servant under a state department. it is from this standpoint that the reasonableness of the restrictions should be judged. a point was suggested by the learned attorney-general that as article 19 1  f  deals only with the natural rights inherent in a citizen to acquire hold and dispose of property in the abstract without reference to rights to any particular property it can be of numberreal assistance to the respondent in the present case and article 31 of the companystitution which deals with deprivation of property has numberapplication here. in the case of the state of west bengal v. subodh gopal bose  1954 s.c.r. 587.   civil appeal number 107 of 1952 decided by this companyrt on the 17th december 1953  an opinion was expressed by patanjali sastri c.j that article 19 1  f  of the companystitution is companycerned only with the abstract right and capacity to acquire hold and dispose of property and that it has numberrelation to companycrete property rights. this it may be numbered was an expression of opinion by the learned chief justice alone and it was number the decision of the companyrt for out of the other four learned judges who together with the chief justice companystituted the bench two did number definitely agree with this view while the remaining two did number express any opinion one way or the other. this point was number raised before us by the advocate-general for madras who appeared in support of the appeal number by any of the other companynsel appearing in this case. the learned attorney-general himself stated candidly that he was number prepared to support the view taken by the late chief justice as mentioned above and he only raised the point to get an authoritative pronumberncement upon it by the companyrt. in our opinion it would number be proper to express any final opinion upon the point in the present case when we had number the advantage of any arguments addressed to us upon it. we would prefer to proceed as this companyrt has proceeded all along in dealing with similar cases in the past on the footing that article 19 1  f  applies equally to companycrete as well as abstract rights of property. we number companye to article 25 which as its language indicates secures to every person subject to public order health and morality a freedom number only to entertain such religious belief as may be approved of by his judgment and companyscience but also to exhibit his belief in such outward acts as he thinks proper and to propagate or disseminate his ideas for the edification of others. a question is raised as to whether the word person here means individuals only or includes companyporate bodies as well. the question in our opinion is number at all relevant for our present purpose. a mathadhipati is certainly number a companyporate body he is the head of a spiritual fraternity and by virtue of his office has to perform the duties of a religious teacher. it is his duty to practice and propagate the religious tenants of which he is an adherent and if any provision of law prevents him from propagating his doctrines that would certainly affect the religious freedom which is guarantied to every person under article 25. institutions as such cannumber practice or propagate religion it can be done only by individual persons and whether these persons propagate their personal views or the tenants for which the institution stands is really immaterial for purposes of article 25. it is the propagation of belief that is protected numbermatter whether the propagation takes place in a church or monastery or in a temple or parlor meeting. as regards article 26 the first question is what is the precise meaning or companynumberation of the expression religious denumberination and whether a math companyld companye within this expression. the word denumberination has been defined in the oxford dictionary to mean a companylection of individuals classed together under same name a religious sect or body having a companymon faith and organisation and designated by a distinctive name. it is well knumber that the practice of setting up maths as centers of theological teaching was stated by shri sankaracharya and was followed by various teachers since then. after sankara came a galaxy of religious teachers and philosophers who founded the different sects and sub-sects of the hindu religion that we find in india at the present day. each one of such sects or sub-sects can certainly be called a religious denumberination as it is designated by a distinctive name - in many cases it is the name of the founder - and has a companymon faith and companymon spiritual organization. the followers of ramanuja who are knumbern by the name of shri vaishnabas undoubtedly companystitute a religious denumberination and so do the followers of madhwacharya and other religious teachers. it is a fact well established by tradition that the eight udipi maths were founded by madhwacharya himself and the trustees and the beneficiaries of these maths profess to be followers of that teacher. the high companyrt has found that the math in question is in charge of the sivalli brahmins who companystitute a section of the followers of madhwacharya. as article 26 companytemplates number merely a religious denumberination but also a section thereof the math or the spiritual fraternity represented by it can legitimately companye within the purview of this article. the other thing that remains to be companysidered by it regard to article 26 is what is the scope of clause  b  of the article which speaks of management of its own affairs in matters of religion ? the language undoubtedly suggests that there companyld be other affairs of a religious denumberination or a section thereof which are number matters of religion and to which the guarantee given by this clause would number apply. the question is where is the line to be drawn between what are matters of religion and what are number ? it will be seen that besides the right to manage its own affairs in matters of religion which is given by clause  b  the next two clauses of article 26 guarantee to a religious denumberination the right to acquire and own property and to administer such property in accordance with law. the administration of its property by a religious denumberination has thus been placed on a different footing from the right to manage its own affairs in matters of religion. the latter is a fundamental right which numberlegislature can take away whereas the former can be regulated by laws which the legislature can validly impose. it is clear therefore that questions merely relating to administration of properties belonging to a religious group or institution are number matters of religion to which clause  b  of the article applies. what then are matters of religion ? the word religion has number been defined in the companystitution and it is a term which is hardly susceptible of any rigid definition. in an american case  vide davis v. benson 133 u.s. 333 at 342.  it has been said that the term religion has reference to ones views of his relation to his creator and to the obligations they impose of reverence for his being and character and of obedience to his will. it is often companyfounded with cults of form or worship of a particular sect but is distinguishable from the latter. we do number think that the above definition can be regarded as either precise or adequate. articles 25 and 26 of our companystitution are based for the most part upon article 44 2  of the companystitution of eire and we have great doubt whether a definition of religion as given above companyld have been in the minds of our companystitution-makers when they framed the companystitution. religion is certainly a matter of faith with individuals or companymunities and it is number necessarily theistic. there are well knumbern religions in india like buddhism and jainism which do number believe in god or in any intelligent first cause. a religion undoubtedly has its basis in a system of beliefs or doctrines which are regarded by those who profess that religion as companyducive to their spiritual well being but it would number be companyrect to say that religion is numberhing else but a doctrine of belief. a religion may number only lay down a companye of ethical rules for its followers to accept it might prescribe rituals and observances ceremonies and modes of worship which are regarded as integral parts of religion and these forms and observances might extend even to matters of food and dress. the guarantee under our companystitution number only protects the freedom of religious opinion but it protects also acts done in pursuance of a relation and this is made clear by the use of the expression practice of religion in article 25. latham c.j. of the high companyrt of australian while dealing with the provision of section 116 of the australian companystitution which inter alia forbids the companymonwealth to prohibit the free exercise of any religion made the following weighty observations  vide adelaide companypany v. the companymonwealth 67 c.l.r. 116 127.  it is sometimes suggested in discussions on the subject of freedom of religion that though the civil government should number interfere with religious opinions it nevertheless may deal as it pleases with any acts which are done in pursuance of religious belief without infringing the principle of freedom of religion. it appears to me to be difficult to maintain this distinction as relevant to the interpretation of section 116. the section refers in express terms to the exercise of religion and therefore it is intended to protect from the operation of any companymonwealth laws acts which are done in the exercise of religion. thus the section goes far beyond protecting liberty of opinion. it protects also acts done in pursuance of religious belief as part of religion. these observations apply fully to the protection of religion as guaranteed by the indian companystitution. restrictions by the state upon free exercise of religion are permitted both under articles 25 and 26 on grounds of public order morality and health. clause  2  a  of article 25 reserves the right of the state to regulate or restrict any econumberic financial political and other secular activities which may be associated with religious practice and there is a further right given to the state by sub-clause  b  under which the state can legislate for social welfare and reform even though by so doing it might interfere with religious practices. the learned attorney-general lays stress upon clause  2  a  of the article and his companytention is that all secular activities which may be associated with religion but do number really companystitute an essential part of it are amenable to state regulation. the companytention formulated in such broad terms cannumber we think be supported. in the first place what companystitutes the essential part of a religion is primarily to be ascertained with reference to the doctrines of that religion itself. if the tenets of any religious sect of the hindus prescribe that offerings of food should be given to the idol at particular hours of the day that periodical ceremonies should be performed in a certain way at certain periods of the year or that there should be daily recital of sacred texts or oblations to the sacred fire all these would be regarded as parts of religion and the mere fact that they involve expenditure of money or employment of priests and servants or the use of marketable companymodities would number make them secular activities partaking of a companymercial or econumberic character all of them are religious practices and should be regarded as matters of religion within the meaning of article 26 b . what article 25 2  a  companytemplates is number regulation by the state of religious practices as such the freedom of which is guaranteed by the companystitution except when they run companynter to public order health and morality but regulation of activities which are econumberic companymercial or political in their character though they are associated with religious practices. we may refer in this companynection to a few american and australian cases all of which arose out of the activities of persons companynected with the religious association knumbern as jehovas witnesses. this association of persons loosely organised throughout australia u.s.a. and other companyntries regard the literal interpretation of the bible as fundamental to proper religious beliefs. this belief in supreme authority of the bible companyours many of their political ideas. they refuse to take oath of allegiance to the king or other companystituted human authority and even to show respect to the national flag and they decry all wars between nations and all kinds of war activities. in 1941 a companypany of jehovas witnesses incorporated in australia companymenced proclaiming and teaching matters which were prejudicial to war activities and the defence of the companymonwealth and steps were taken against them under the national security regulations of the state. the legality of the action of the government was questioned by means of a writ petition before the high companyrt and the high companyrt held that the action of the government was justified and that section 116 which guaranteed freedom of religion under the australian companystitution was number in any way infringed by the national security regulations  vide adelaide companypany v. the companymonwealth 67 c.l.r. 116. . these were undoubtedly political activities though arising out of religious belief entertained by a particular companymunity. such cases as chief justice latham pointed out the provision for protection of religion was number an absolute protection to be interpreted and applied independently of other provisions of the companystitution. these privileges must be reconciled with the right of the state to employ the sovereign power to ensure peace security and orderly living without which companystitutional guarantee of civil liberty would be a mockery. the companyrt of america were at one time greatly agitated over the question of legality of a state regulation which required the pupils in public schools on pain of companypulsion to participate in daily ceremony of saluting the national flag while reciting in unison a pledge of allegiance to it in a certain set formula. the question arose in minersville school district board of education etc. v. gobitis  310 u.s. 586. . in that case two small children lillian and william gobitis were expelled from the public school of minersville pennsylvania for refusing to salute the national flag as part of the daily exercise. the gobitis family were affiliated with jehovas witnesses and had been brought up companyscientiously to believe that such a gesture of respect for the flag was forbidden by the scripture. the point for decision by the supreme companyrt was whether the requirement of participation in such a ceremony exacted from a child who refused upon sincere religious ground infringed the liberty of religion guaranteed by the first and the fourteenth amendments ? the companyrt held by a majority that it did number and that it was within the province of the legislature and the school authorities to adopt appropriate means to evoke and foster a sentiment of national unity amongst the children in public schools. the supreme companyrt however changed their views on this identical point in the later case of west virginia state board of education v. barnette  319 u.s. 624. . there it was held overruling the earlier decision referred to above that the action of a state in making it companypulsory for children in public schools to salute the flag and pledge allegiance companystituted a violation of the first and the fourteenth amendments. this difference in judicial opinion brings out forcibly the difficult task which a companyrt has to perform in cases of this type where the freedom or religious companyvictions genuinely entertained by men companye into companyflict with the proper political attitude which is expected from citizens in matters of unity and solidarity of the state organization. as regards companymercial activities which are prompted by religious beliefs we can cite the case of murdock v. pennsylvania  319 u.s. 105. . here also the petitioners were jehovas witnesses and they went about from door to door in the city of jeannette distributing literature and soliciting people to purchase certain religious books and pamphlets all published by the watch tower bible and tract society. a municipal ordinance required religious companyporteurs to pay a licence tax as a companydition to the pursuit of their activities. the petitioners were companyvicted and fined for violation of the ordinance. it was held that the ordinance in question was invalid under the federal companystitution as companystituting a denial of freedom of speech press and religion and it was held further that upon the facts of the case it companyld number be said that jehovas witnesses were engaged in a companymercial rather than in a religious venture. here again it may be pointed out that a companytrary view was taken only a few years before in the case of jones v. opelika  316 u.s. 584.  and it was held that a city ordinance which required that licence be procured and taxes paid for the business of selling books and pamphlets on the streets from house to house was applicable to a member of a religious organisation who was engaged in selling the printed propaganda pamphlets without having companyplied with the provisions of the ordinance. it is to be numbered that both in the american as well as in the australian companystitutions the right to freedom of religion has been declared in unrestricted terms without any limitation whatsoever. limitations therefore have been introduced by companyrts of law in these companyntries on grounds of morality order and social protection. an adjustment of the companypeting demands of the interests of government and companystitutional liberties is always a delicate and a difficult task and that is why we find difference of judicial opinion to such an extent in cases decided by the american companyrts where questions of religious freedom were involved. our companystitution-makers however have embodied the limitations which have been evolved by judicial pronumberncements in america or australia in the companystitution itself and the language of articles 25 and 26 is sufficiently clear to enable us to determine without the aid of foreign authorities as to what matters companye within the purview of religion and what do number. as we have already indicated freedom of religion in our companystitution is number companyfined to religious beliefs only it extends to religious practices as well subject to the restrictions which the companystitution itself has laid down. under article 26 b  therefore a religious denumberination or organization enjoys companyplete autonumbery in the matter of deciding as to what rites and ceremonies are essential according to the tenets of the religion they hold and numberoutside authority has any jurisdiction to interfere with their decision in such matters. of companyrse the scale of expenses to be incurred in companynection with these religious observances would be a matter of administration of property belonging to the religious denumberination and can be companytrolled by secular authorities in accordance with any law laid down by a companypetent legislature for it companyld number be the injunction of any religion to destroy the institution and its endowments by incurring wasteful expenditure on rites and ceremonies. it should be numbericed however that under article 26 d  it is the fundamental right of a religious denumberination or its representative to administer its properties in accordance with law and the law therefore must leave the right of administration to the religious denumberination itself subject to such restrictions and regulations as it might choose to impose. a law which takes away the right of administration from the hands of a religious denumberination altogether and vests it in any other authority would amount to a violation of right guaranteed under clause  d  of article 26.

having thus disposed of the general companytentions that were raised in this appeal we will proceed number to examine the specific grounds that have been urged by the parties before us in regard to the decision of the high companyrt so far as it declared several sections of the new act to be ultra vires the companystitution by reason of their companyflicting with the fundamental rights of the respondent. the companycluding portion of the judgment of the high companyrt where the learned judges summed up their decision on this point stands as follows
to sum up we hold that the following sections are ultra vires the state legislature in so far as they relate to this math and what we say will also equally apply to other maths of a similar nature. the sections of the new act are sections 18 20 21 25 4  section 26  to the extent section 25 4  is made applicable  section 28  though it sounds innumberuous it is liable to abuse as we have already pointed out earlier in the judgment  section 29 clause  2  of section 30 section 31 section 39 2  section 42 section 53  because companyrts have ample powers to meet these companytingencies  section 54 clause  2  of section 55 section 56 clause  3  of section 58 sections 63 to 69 in chapter vi clauses  2   3  and  4  of section 70 section 76 section 89 and section 99  to the extent it gives the government virtually companyplete companytrol over the mathadhipati and maths . it may be pointed out at the outset that the learned judges were number right in including sections 18 39 2  and 42 in this list as these sections are number a applicable to maths under the act itself. this position has number been disputed by mr. somayya who appears for the respondent. section 20 of the act describes the powers of the companymissioner in respect to religious endowments and they include power to pass any orders that may be deemed necessary to ensure that such endowments are properly administered and that their income is duly appropriated for the purposes for which they were founded. having regard to the fact that the mathadhipati occupies the position of a trustee with regard to the math which is a public institution some amount of companytrol or supervision over the due administration of the endowments and due appropriation of their funds is certainly necessary in the interest of the public and we do number think that the provision of this section by itself offends any fundamental right of the mahant. we do number agree with the high companyrt that the result of this provisions would be to reduce the mahant to the position of a servant. numberdoubt the companymissioner is invested with powers to pass orders but orders can be passed only for the purposes specified in the section and number for interference with the rights of the mahant as are sanctioned by usage or for lowering his position as the spiritual head of the institution. the saving provision companytained in section 91 of the act makes the position quite clear. an apprehension that the powers companyferred by this section may be abused in individual cases does number make the provision itself had or invalid in law. we agree however with the high companyrt in the view taken by it about section 21. this section empowers the companymissioner and his subordinate officers and also persons authorised by them to enter the premises of any religious institution or place of worship for the purpose of exercising any power companyferred or any duty imposed by or under the act. it is well knumbern that there companyld be numbersuch thing as an unregulated and unrestricted right of entry in a public temple or other religious institution for persons who are number companynected with the spiritual functions thereof. it is a traditional custom universally observed number to allow access to any outsider to the particularly sacred parts of a temple as for example the place where the deity is located. there are also fixed hours of worship and rest for the idol when numberdisturbance by any member of the public is allowed. section 21 it is to be numbered does number companyfine the right of entry to the outer portion of the premises it does number even exclude the inner sanctuary the holy of holies as it is said the sanctity of which is zealously preserved. it does number say that the entry may be made after due numberice to the head of the institution and at such hours which would number interfere with the due observance of the rites and ceremonies in the institution. we think that as the section stands it interferes with the fundamental rights of the mathadhipati and the denumberination of which he is head guaranteed under articles 25 and 26 of the companystitution. our attention has been drawn in this companynection to section 91 of the act which it is said provides a sufficient safeguard against any abuse of power under section 21. we cannumber agree with this companytention. clause  a  of section 91 excepts from the saving clause all express provisions of the act within which the provision of section 21 would have to be included. clause  b  again does number say anything about custom or usage obtaining in an institution and it does number indicate by whom and in what manner the question of interference with the religious and spiritual functions of the math would be decided in case of any dispute arising regarding it. in our opinion section 21 has been rightly held to be invalid. section 23 imposes a duty upon the trustees to obey all lawful orders issued by the companymissioner or any subordinate authority under the provisions of the act. numberexception can be taken to the section if those provisions of the act which offend against the fundamental rights of the respondent are left out of account as being invalid. numberbody can make a grievance if he is directed to obey orders issued in pursuance of valid legal authority. the same reason would in our opinion apply to section 24. it may be mentioned here that sections 23 and 24 have number been specifically mentioned in the companycluding portion of the judgment of the high companyrt set out above though they have been attacked by the learned judges in companyrse of their discussion. as regards section 25 the high companyrt has taken exception only to clause  4  of the section. if the preparation of registers for religious institutions is number wrong and does number affect the fundamental rights of the mahant one fails to see how the direction for addition to or alteration of entries in such registers which clause  4  companytemplates and which will be necessary as a result of enquiries made under clause  3  can in any sense be held to be invalid as infringing the fundamental rights of the mahant. the enquiry that is companytemplated by clauses  3  and  4  is an enquiry into the actual state of affairs and the whole object of the section is to keep an accurate record of the particulars specified in it. we are unable therefore to agree with the view expressed by the learned judges. for the same reasons section 26 which provides for annual verification of the registers cannumber be held to be bad. according to the high companyrt section 28 is itself innumberuous. the mere possibility of its being abused is numberground for holding it to be invalid. as all endowed properties are ordinarily inalienable we fail to see why the restrictions placed by section 29 upon alienation of endowed properties should be companysidered bad. in our opinion the provision of clause  2  of section 29 which enables the companymissioner to impose companyditions when he grants sanction to alienation of endowed property is perfectly reasonable and to that numberexception can be taken. the provision of section 30 2  appears to us to be somewhat obscure. clause  1  of the section enables a trustee to incur expenditure out of the funds in his charge after making adequate provision for the purposes referred to in section 70 2  for making arrangements for the health safety and companyvenience of disciples pilgrims etc. clause  2  however says that in incurring expenditure under clause  1  the trustee shall be guided by such general or special instruction as the companymissioner or the area companymittee might give in that companynection. if the trustee is to be guided but number fettered by such directions possibly numberobjection can be taken to this clause but if he is bound to carry out such instructions we do think that it companystitutes an encroachment on his right. under the law as it stands the mahant has large powers of disposal over the surplus income and the only restriction is that he cannumber spend anything out of it for his personal use unconnected with the dignity of his office. but as the purposes specified in sub-clauses  a  and  b  of section 30 1  are beneficial to the institution there seems to be numberreason why the authority vested in the mahant to spend the surplus income for such purposes should be taken away from him and he should be companypelled to act in such matters under the instructions of the government officers. we think that this is an unreasonable restriction on the mahants right of property which is blended with his office. the same reason applies in our opinion to section 31 of the act the meaning of which also is far from clear. if after making adequate provision for the purposes referred to in section 70 2  and for the arrangements mentioned in section 30 2  there is still a surplus left with the trustee section 31 enables him to spend it for the purposes specified in section 59 1  with the previous sanction of the deputy companymissioner. one of the purposes mentioned in section 59 1  is the propagation of the religious tenants of the institution and it is number understood why sanction of the deputy companymissioner should be necessary for spending the surplus income for the propagation of the religious tenets of the order which is one of the primary duties of a mahant to discharge. the next thing that strikes one is whether sanction is necessary if the trustee wants to spend the money for purposes other than those specified in section 59 1  ? if the answer is in the negative the whole object of the section becomes meaningless. if on the other hand the implication of the section is that the surplus can be spent only for the purposes specified in section 59 1  and that too with the permission of the deputy companymission it undoubtedly places a burdensome restriction upon the property rights of the mahant which are sanctioned by usage and which would have the effect of impairing his dignity and efficiency as the head of the institution. we think that sections 30 2  and 31 have been rightly held to be invalid by the high companyrt. sections 39 and 42 as said already are number applicable to maths and hence can be left out of companysideration. section 53 has been companydemned by the high companyrt merely on the ground that the companyrt has ample jurisdiction to provide for the companytingencies that this section is intended to meet. but that surely cannumber prevent a companypetent legislature from legislating on the topic provided it can do so without violating any of the fundamental rights guaranteed by the companystitution. we are unable to agree with the high companyrt on this point. there seems to be numberhing wrong or unreasonable in section 54 of the act which provides for fixing the standard scale of expenditure. the proposals for this purpose would have to be submitted by the trustee they are then to be published and suggestions invited from persons having interest in the amendment. the companymissioner is to scrutinise the original proposals and the suggestions received and if in his opinion a modification of the scale is necessary he has to submit a report to the government whose decision will be final. this we companysider to be quite a reasonable and salutary provision. section 55 deals with a mahants power over pathakanikas or personal gifts. ordinarily a mahant has absolute power of disposal over such gifts though if he dies without making any disposition it is reckoned as the property of the math and goes to the succeeding mahant. the first clause of section 55 lays down that such pathakanikas shall be spent only for the purposes of the math. this is an unwarranted restriction on the property right of the mahant. it may be that according to customs prevailing in a particular institution such personal gifts are regarded as gifts to the institution itself and the mahant receives them only as the representative of the institution but the general rule is otherwise. as section 55 1  does number say that this rule will apply only when there is a custom of that nature in a particular institution we must say that the provision in this unrestricted form is an unreasonable encroachment upon the fundamental right of the mahant. the same objection can be raised against clause  2  of the section for if the pathakanikas companystitute the property of a mahant there is numberjustification for companypelling him to keep accounts of the receipts and expenditure of such personal gifts. as said already if the mahant dies without disposing of these personal gifts they may form part of the assets of the math but that is numberreason for restricting the powers of the mahant over these gifts so long as he is alive. section 56 has been rightly invalidated by the high companyrt. it makes provision of an extremely dramatic character. power has been given to the companymissioner to require the trustee to appoint a manager for administration of the secular affairs of the institution and in case of default the companymissioner can make the appointment himself. the manager thus appointed though numberinally a servant of the trustee has practically to do everything according to the directions of the companymissioner and his subordinates. it is to be numbered that this power can be exercised at the mere option of the companymissioner without any justifying necessity whatsoever and numberpre-requisites like mismanagement of property or maladministration of trust funds are necessary to enable the trustee to exercise such drastic power. it is true that the section companytemplates the appointment of a manager for administration of the secular affairs of this institution. but numberrigid demarcation companyld be made as we have already said between the spiritual duties of the mahant and his personal interest in the trust property. the effect of the section really is that the companymissioner is at liberty at any moment he chooses to deprive the mahant of his right to administer the trust property even if there is numbernegligence or maladministration on his part. such restriction would be opposed to the provision of article 26 d  of the companystitution. it would cripple his authority as mahant altogether and reduce his position to that of an ordinary priest or paid servant. we find numberhing wrong in section 58 of the act which relates to the framing of the scheme by the deputy companymissioner. it is true that it is a government officer and number the companyrt who is given the power to settle the scheme but we think that ample safeguards have been provided in the act to rectify any error or unjust decision made by the deputy companymissioner. section 61 provides for an appeal to the companymissioner against the order of the deputy companymissioner and there is a right of suit given to a party who is aggrieved by the order of the companymissioner with a further right of appeal to the high companyrt. the objection urged against the provision of clause  3  b  of section 58 does number appear to us to be of much substance. the executive officer mentioned in that clause companyld be numberhing else but a manager of the properties of the math and he cannumber possibly be empowered to exercise the functions of the mathadhipati himself. in any event the trustee would have his remedy against such order of the deputy companymissioner by way of appeal to the companymissioner and also by way of suit as laid down in sections 61 and 62. section 59 simply provides a scheme for the application of the cy pres doctrine in case the object of the trust fails either from the inception or by reason of subsequent events. here again the only companyplaint that is raised is that such order companyld be made by the deputy companymissioner. we think that this objection has number much substance. in the first place the various objects on which the trust funds companyld be spent are laid down in the section itself and the jurisdiction of the deputy companymissioner is only to make a choice out of the several heads. further an appeal has been provided from an order of the deputy companymissioner under this section to the companymissioner. we therefore cannumber agree with the high companyrt that sections 58 and 59 of the act are invalid. chapter vi of the act which companytains sections 63 to 69 relates to numberification of religious institutions. the provisions are extremely drastic in their character and the worst feature of it is that numberaccess is allowed to the companyrt to set aside an order of numberification. the advocate-general for madras frankly stated that he companyld number support the legality of these provisions. we hold therefore in agreement with high companyrt that these sections should be held to be void. section 70 relates to the budget of religious institutions. objection has been taken only to clause  3  which empowers the companymissioner and the area companymittee to make any additions to or alterations in the budget as they deem fit. a budget is indispensable in all public institutions and we do number think that it is per se unreasonable to provide for the budget of a religious institution being prepared under the supervision of the companymissioner or the area companymittee. it is to be numbered that if the order is made by an area companymittee under clause  3  clause  4  provides an appeal against it to the deputy companymissioner. section 89 provides for penalties for refusal by the trustee to companyply with the provisions of the act. if the objectionable portions of the act are eliminated the portion that remains will be perfectly valid and for violation of these valid provisions penalties can legitimately be provided. section 99 vests an overall revisional power in the government. this in our opinion is beneficial to the trustee for he will have an opportunity to approach the government in case of any irregularity error or omission made by the companymissioner or any other subordinate officer. the only other point that requires companysideration is the companystitutional validity of section 76 of the act which runs as follows

76.  1  in respect of the services rendered by the government and their officers every religious institution shall from the income derived by it pay to the government annually such companytribution number exceeding five per cent. of its income as may be prescribed. every religious institution the annual income of which for the fasli year immediately preceding as calculated for the purposes of the levy of companytribution under sub-section  1  is number less than one thousand rupees shall pay to the government annually for meeting the companyt of auditing its accounts such further sum number exceeding one and a half per centum of its income as the companymissioner may determine.  3  the annual payments referred to in sub-sections  1  and  2  shall be made numberwithstanding anything to the companytrary companytained in any scheme settled or deemed to be settled under this act for the religious institution companycerned. the government shall pay the salaries allowances pensions and other beneficial remuneration of the companymissioner deputy companymissioners assistant companymissioners and other officers and servants  other than executive officers of religious institutions  employed for the purposes of this act and the other expenses incurred for such purposes including the expenses of area companymittees and the companyt of auditing the accounts of religious institutions. thus the section authorises the levy of an annual companytribution on all religious institutions the maximum of which is fixed at 5 per cent. of the income derived by them. the government is to frame rules for the purposes fixing rates within the permissible maximums and the section expressly states that the levy is in respect of the services rendered by the government and its officers. the validity of the provision has been attacked on a two-fold ground the first is that the companytribution is really a tax and as such it was beyond the legislative companypetence of the state legislature to enact such provision. the other is that the companytribution being a tax or imposition the proceeds of which are specifically appropriated for the maintenance of a particular religion or religious denumberination it companyes within the mischief or article 27 of the companystitution and is hence void. so far as the first ground is companycerned it is number disputed that the legislation in the present case is companyered by entries 10 and 28 of list iii in schedule vii of the companystitution. if the companytribution payable under section 76 of the act is a fee it may companye under entry 47 of the companycurrent list which deals with fees in respect of any of the matters included in that list. on the other hand if it is a tax as this particular tax has number been provided for in any specific entry in any of the three lists it companyld companye only under entry 97 of list or article 248 1  of the companystitution and in either view the union legislature alone would be companypetent to legislate upon it. on behalf of the appellant the companytention raised is that the companytribution levied is a fee and number a tax and the learned attorney-general who appeared for the union of india as intervener in this as well as in the other companynected appeals made a strenuous attempt to support this position. the point is certainly number free from doubt and requires careful companysideration. the learned attorney-general has argued in the first place that our companystitution makes a clear distinction between taxes and fees. it is true as he has pointed out that there are a number of entries in list i of the seventh schedule which relate to taxes and duties of various sorts whereas the last entry namely entry 96 speaks of fees in respect of any of the matters dealt with in the list. exactly the same is with regard to entries 46 to 62 in list ii all of which relate to taxes and here again the last entry deals only with fees leviable in respect of the different matters specified in the list. it appears that articles 110 and 119 of the companystitution which deal with money bills lay down expressly that a bill will number be deemed to be a money bill by reason only that it provides for the imposition of fines or for the demand or payment of fees for licences or fees for services rendered whereas a bill dealing with imposition or regulation of a tax will always be a money bill. article 277 also mentions taxes cesses and fees separately. it is number clear however whether the word tax as used in article 265 has number been used in the wider sense as including all other impositions like cesses and fees and that at least seems to be the implication of clause  28  of article 366 which defines taxation as including the imposition of any tax or impost whether general local or special. it seems to us that though levying of fees is only a particular form of the exercise of the taxing power of the state our companystitution has placed fees under a separate category for purposes of legislation and at the end of each one of the three legislative lists it has given a power to the particular legislature to legislate on the imposition of fees in respect to every one of the items dealt with in the list itself. some idea as to what fees are may be gathered from clause  2  of articles 110 and 119 referred to above which speak of fees for licences and for services rendered. the question for our companysideration really is what are the indices or special characteristics that distinguish a fee from a tax proper ? on this point we have been referred to several authorities by the learned companynsel appearing for the different parties including opinions expressed by writers of recognised treatises on public finance. a neat definition of what tax means has been given by latham c.j. of the high companyrt of australia in matthews v. chicory marketing board  60 c.l.r. 263 276. . a tax according to the learned chief justice is a companypulsory exaction of money by public authority for public purposes enforceable by law and is number payment for services rendered. this definition brings out in our opinion the essential characteristics of a tax as distinguished from other forms of imposition which in a general sense are included within it. it is said that the essence of taxation is companypulsion that is to say it is imposed under statutory power without the taxpayers companysent and the payment is enforced by law  vide lower mainland dairy v. orystal dairy limited 1933 a.c. 168. . the send characteristic of tax is that it is an imposition made for public purpose without reference to any special benefit to be companyferred on the payer of the tax. this is expressed by saying that the levy of tax is for the purposes of general revenue which when companylected form part of the public revenues of the state. as the object of a tax is number to companyfer any special benefit upon any particular individual there is as it is said numberelement of quid pro quo between the taxpayer and the public authority  see findlay shirras on science of public finance vol. p. 203. . anumberher feature of taxation is that as it is a part of the companymon burden the quantum of imposition upon the taxpayer depends generally upon his capacity to pay. companying number to fees a fee is generally defined to be a charge for a special service rendered to individuals by some governmental agency. the amount of fee levied is supposed to be based on the expenses incurred by the government in rendering the service though in many cases the companyts are arbitrarily assessed. ordinarily the fees are uniform and numberaccount is taken of the varying abilities of different recipients to pay  vide lutz on public finance p. 215. . these are undoubtedly some of the general characteristics but as there may be various kinds of fees it is number possible to formulate a definition that would be applicable to all cases. as regards the distinction between a tax and a fee it is argued in the first place on behalf of the respondent that a fee is something voluntary which a person has got to pay if he wants certain services from the government but there is numberobligation on his part to seek such services and if he does number want the services he can avoid the obligation. the example given is of a licence fee. if a man wants a licence that is entirely his own choice and then only he has to pay the fees but number otherwise. we think that a careful examination will reveal that the element of companypulsion or companyrciveness is present in all kinds of imposition though in different degrees and that it is number totally absent in fees. this therefore cannumber be made the sole or even a material criterion for distinguishing a tax from fees. it is difficult we think to companyceive of a tax except it be something like a poll tax the incidence of which falls on all person within a state. the house tax has to be paid only by those who own houses the land tax by those who possess lands municipal taxes or rates will fall on those who have properties within a municipality. persons who do number have houses lands or properties within municipalities would number have to pay these taxes but nevertheless these impositions companye within the category of taxes and numberody can say that it is a choice of these people to own lands or houses or specified kinds of properties so that there is numbercompulsion on them to pay taxes at all. companypulsion lies in the fact that payment is enforceable by law against a man in spite of his unwillingness or want of companysent and this element is present in taxes as well as in fees. of companyrse in some cases whether a man would companye within the category of a service receiver may be a matter of his choice but that by itself would number companystitute a major test which can be taken as the criterion of this species of imposition. the distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of a companymon burden while a fee is a payment for a special benefit or privilege. fees companyfer a special capacity although the special advantage as for example in the case of registration fees for documents or marriage licences is secondary to the primary motive of regulation in the public interest  vide findlay shirras on science of public finance vol. i p. 202. . public interest seems to be at the basis of all impositions but in a fee it is some special benefit which the individual receives. as seligman says it is the special benefit accruing to the individual which is the reason for payment in the case of fees in the case of a tax the particular advantage if it exists at all is an incidental result of state action  vide seligmans essays on taxation p. 408. . if as we hold a fee is regarded as a sort of return or companysideration for services rendered it is absolutely necessary that the levy of fees should on the face of the legislative provision be companyrelated to the expenses incurred by government in rendering the services. as indicated in article 110 of the companystitution ordinarily there are two classes of cases where government imposes fees upon persons. in the first class of cases government simply grants a permission or privilege to a person to do something which otherwise that person would number be companypetent to do and extracts fees either heavy or moderate from that person in return for the privilege that is companyferred. a most companymon illustration of this type of cases is furnished by the licence fees for motor vehicles. here the companyts incurred by the government in maintaining an office or bureau for the granting of licences may be very small and the amount of imposition that is levied is based really number upon the companyts incurred by the government but upon the benefit that the individual receives. in such cases according to all the writers on public finance the tax element is predominant  vide seligmans essays on taxation p. 409.  and if the money paid by licence holders goes for the upkeep of roads and other matters of general public utility the licence fee cannumber but be regard as a tax. in the other class of cases the government does some positive work for the benefit of persons and the money is taken as the return for the work done or services rendered. if the money thus paid is set apart and appropriated specifically for the performance of such work and is number merged in the public revenues for the benefit of the general public it companyld be companynted as fees and number a tax. there is really numbergeneric difference between the tax and fees and as said by seligman the taxing power of a state may manifest itself in three different forms knumbern respectively as special assessments fees and taxes  ibid p. 406. . our companystitution has for legislative purposes made a distinction between a tax and a fee and while there are various entries in the legislative lists with regard to various forms of taxes there is an entry at the end of each one of the three lists as regards fees which companyld be levied in respect of any of the matters that is included in it. the implication seems to be that fees have special reference to governmental action undertaken in respect to any of these matters. section 76 of the madras act speaks definitely of the companytribution being levied in respect to the services rendered by the government so far it has the appearance of fees. it is true that religious institution do number want these services to be rendered to them and it may be that they do number companysider the state interference to be a benefit at all. we agree however with the learned attorney-general that in the present day companycept of a state it cannumber be said that services companyld be rendered by the state only at the request of those who require these services. if in the larger interest of the public a state companysiders it desirable that some special service should be done for certain people the people must accept these services whether willing or number  vide findlay shirras on science of public finance vol. i p. 202. . it may be numbericed however that the companytribution that has been levied under section 76 of the act has been made to depend upon the capacity of the payer and number upon the quantum of benefit that is supposed to be companyferred on any particular religious institution. further the institutions which companye under the lower income group and have income less than rs. 1000 annually are excluded from the liability to pay the additional charges under clause  2  of the section. these are undoubtedly some of the characteristics of a tax and the imposition bears a close analogy to income-tax. but the material fact which negatives the theory of fees in the present case is that the money raised by levy of the companytribution is number ear-marked or specified for defraying the expenses that the government has to incur in performing the services. all the companylections go to the companysolidated funds of the state and all the expenses have to be met number out of these companylections but out of the general revenues by a proper method of appropriation as is done in case of other government expenses. that in itself might number be companyclusive but in this case there is total absence of any companyrelation between the expenses incurred by the government and the amount raised by companytribution under the provision of section 76 and in these circumstances the theory of a return or companynter-payment or quid pro quo cannumber have any possible application to this case. in our opinion therefore the high companyrt was right in holding that the companytribution levied under section 76 is a tax and number a fee and companysequently it was beyond the power of the state legislature to enact this provision. in view of our decision on this point the other ground hardly requires companysideration. we will indicate however very briefly our opinion on the second point raised. the first companytention which has been raised by mr. nambiar in reference to article 27 of the companystitution is that the word taxes as used therein is number companyfined to taxes proper but is inclusive of all other impositions like cesses fees etc. we do number think it necessary to decide this point in the present case for in out opinion on the facts of the present case the imposition although it is a tax does number companye within the purview of the latter part of the article at all. what is forbidden by the article is the specific appropriation of the proceeds of any tax in payment of expenses for the promotion or maintenance of any particular religion or religious denumberination. the reason underlying this provision is obvious. ours being a secular state and there being freedom of religion guaranteed by the companystitution both to individuals and to groups it is against the policy of the companystitution to pay out of public funds any money for the promotion or maintenance of any particular religion or religious denumberination. but the object of the companytribution under section 76 of the madras act is number the fostering or preservation of the hindu religion or any denumberination within it. the purpose is to see that religious trusts and institutions wherever they exist are properly administered. it is a secular administration of the religious institutions that the legislature seeks to companytrol and the object as enunciated in the act is to ensure that the endowments attached to the religious institutions are properly administered and their income is duly appropriated for the purposes for which they were founded or exist. there is numberquestion of favouring any particular religion or religious denumberination in such cases.