KAMARAJU VENKATA KRISHNA RAO vs THE SUB-COLLECTOR, ONGOLE AND ANR.

The Supreme Court held that under Section 2(E) of the Andhra Inams (Abolition & Conversion into Ryotwari) Act 36 of 1956, a tank can be considered a charitable institution. The Court found that the Inam was granted in favor of the tank, not the appellant's family, and thus, after abolition, the property must be registered in the name of the tank, with the appellant continuing as its manager. The decision of the Andhra Pradesh High Court was upheld, confirming the tank's status as a charitable institution.