THE COMMISSIONER, HINDU ENDOWMENTS, MADRAS vs LAKSHMINDRA THIRTHA SWAMIAR OF SRI SHIRUR MUTT.

The Supreme Court held that Sections 21, 30(2), 31, 55, 56, and 63 to 69 of the Madras Hindu Religious and Charitable Endowments Act, 1951, are ultra vires Articles 19(1)(f), 25, and 26 of the Constitution of India. It ruled that Section 76(1) of the Act, which mandates an annual contribution, constitutes a tax rather than a fee, thus exceeding the legislative competence of the Madras State Legislature. The Court emphasized that the term 'property' in Article 19(1)(f) should be interpreted broadly to include all recognized proprietary interests, affirming the rights of a Mahant to claim protection under this Article.