COMMISSIONER OF HINDU RELIGIOUS & CHARITABLEENDOWMENTS. M vs U. KRISHNA RAO & ORS.

The Supreme Court held that the Madras Hindu Religious and Charitable Endowments Act, 1951, as amended by Act 27 of 1954, allows for general rules to be framed for the levy of contributions under Section 76(1), and does not require individual rules for each temple under Section 100. The Court found that the High Court's assumption that separate rules were necessary was unsupported by the Act's provisions. Consequently, the demand for contributions and audit fees from the temple was valid, as the general rules were in operation at the time of the demand.