Case: Charity Commissioner, Bombay Vs. Administrator of The Shringeri Math &amp; Its Properties

2. The High Court found the following facts relating to the NasikPrincipal Math is situated in the State of Mysore and as His Holiness is a Sanyasi he generally names the house properties with temples as Maths. The properties at Nasik Panchvati, are known as properties of Shringeri Math. The Samadhis have been constructed to look like temple, there is Sabha Mandap in which an image of Adya Shankaracharya is installed all the expenses have been incurred by His Holiness from the income of the Shringeri Math and some money was borrowed from Nasik creditors. Here religious instructions are not imparted and no spiritual service is rendered to any body of disciples. Sometimes people come there and if they are given admission they stay there for a short time. There being "Samadhis" in, these premies, there are some idols and occasional festivals but it is not a temple for purpose of public worship. No member of the public is allowed to enter the place of worship but it is carried out by the Pujari according to Vedic usage. This property is being maintained by the Principal Math from the very beginning. The income consists of (1) rent earned by letting the property; (2) offering made before the Samadhis; (3) grant from Nasik Treasury of Rs. 289 per year; and (4) yearly grant of Rs.from village Pimpalgaon Funji in Ahmednagar District.The High Court furtherof the Sanads regarding the income of Pimpalgaon village is on record and it shows that the grant of the income of the village is made to Shri Shankaracharya clearly mentioning it to be for the expenses of the Sansthan but the tenor of the documents shows that the offering is made to the Shankaracharya himself."

Court's reasoning:
15. It seems to us that, in few of the above authorities, in order to determine the situs of the trust, which consists of a Math and a subordinatemath or maths, it is the situs of the principal math which will determine the applicability of the Act. We need not here decide the position of an independent real math though connected with another math. The High Court has found in this case that in the Nasik Math no religious instructions are imparted and no spiritual service is rendered to any body o disciples. Further no member of the public is allowed to enter the place of worship without permission although worship is carried out by the Pujaris according to vedic usage. In view of these findings the Nasik Math cannot be held to be a real math or temple within the definitions, set out above. In our opinion, the High Court was right in holding that the Nasik Math is not liable to be registered under the Act.