MAHANT SRI JAGANNATH RAMANUJ DAS AND ANOTHER vs THE STATE OF ORISSA AND ANOTHER.

The Supreme Court held that Sections 38 and 39 and the proviso to Section 46 of the Orissa Hindu Religious Endowments Act, 1939, as amended by the Amending Act II of 1952, are ultra vires Articles 19(1)(f), 25, and 26 of the Constitution. However, the annual contribution mandated by Section 49 is characterized as a fee rather than a tax, thus falling within the legislative competence of the Provincial Legislature. The Court further clarified that this contribution does not violate Article 27, as its purpose is the administration of religious trusts rather than the promotion of any religion or denomination.