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Supreme Court of India
Supreme Court

State Cannot Accept Gift of Temple Inam Land: Supreme Court Voids Deed, Raises Rent, Imposes Costs

Published: · NyayVidhan

The Supreme Court declared void a 2017 gift of temple inam land at Kodumudi, Erode, made by a temporary trustee to the Tamil Nadu Government for a Taluk Office. Section 41 of the 1959 Endowments Act allows no sanction of a gift of inam land, and the State is a custodian, not an owner. The office building stays on lease, at rent raised to Rs.31,000 a month from 2019, with Rs.1 lakh costs (paras 30-31, 34, 38, 41).

State Cannot Accept Gift of Temple Inam Land: Supreme Court Voids Deed, Raises Rent, Imposes Costs

Judgment Intelligence

Petition Allowed
K. Ramalingam and Others v. Government of Tamil Nadu and Others
2026 INSC 1144
Civil Appeal Nos. 13857-13858 of 2026 (arising out of SLP (C) Nos. 20051-20052 of 2019)
Court
Supreme Court of India
Date of Decision
16 October 2026
Bench
Justices Pamidighantam Sri Narasimha and Alok Aradhe
Relevant Acts & Sections
Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 — Sections 23, 27, 28, 34, 34-A, 41; Registration Act, 1908 (as applicable to Tamil Nadu) — Section 22-A
Final Outcome

Appeals allowed. The land is the Temple's inam property and the gift deed is void; the State's lease continues at Rs.31,000 a month from 08.03.2019, refixed every three years but not lower, with arrears in three months and Rs.1 lakh costs to the Temple (para 41).

Key holdings

  1. Section 41(1) permits sanction only of transactions 'not being a gift', so a gift of inam land is void ab initio (paras 29-30).
  2. Registration contrary to Section 22-A of the Registration Act, as applicable in Tamil Nadu, cannot validate a gift that the endowments law declares void (para 31).
  3. A trustee, permanent or temporary, cannot gift temple property; a gift is not an act of ordinary prudence under Sections 27 and 28 (para 33).
  4. The State is a custodian and regulator of temple property, not its owner, and cannot usurp it whatever the public purpose (paras 34, 40).

Judgment digest by NyayVidhan: a summary of the court's judgment, not its text. The judgment itself is the authoritative version.

Brief Facts

The land, 1 acre 10 cents in Kodumudi village, belonged to the Nagapalayam Mariamman-Ponnachiamman Temple (para 4). On 30.08.2017 a temporary trustee gifted it to the State for a Taluk Office, and the Tehsildar accepted the gift (para 5). In 2019 the Madras High Court dismissed the hereditary trustee's writ petition, holding that Section 34 of the 1959 Act does not mention gifts (para 7). Devotees of the Temple appealed (para 8). In 2022 the State filed an affidavit accepting that the land was inam land granted to the deity, that Section 41 prohibits its gift, and that it would take the land on lease at a rent of Rs.13,235 a month (para 9).

Court's Findings

Temple wealth vests in the deity, and every custodian, the State included, holds it in trust (paras 23, 25). As the land is inam granted to the deity, Section 41, not Section 34, applies (para 28). Section 41(1) allows sanction only for transactions "not being a gift", so a gift of inam land is void ab initio and nothing can validate it (paras 29-30). The deed was void and could not be registered under Section 22-A of the Registration Act; registration cannot cure it (para 31). Under Section 34 too it would fail for want of sanction (para 32). A gift is never an act of ordinary prudence by a trustee, and the State is a custodian and regulator, not an owner (paras 33-34). The State defended the gift for over four years and conceded only when the Court called for an affidavit (paras 35-36). As a Taluk Office now stands on the land, the lease continues, but on the Fair Rent Committee's formula the rent is Rs.31,000 a month from 08.03.2019 (paras 37-38).

Legal Principle

Property endowed to a deity is held in trust by every custodian, the State included. A gift of inam land covered by Section 41 of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 is void, can be neither sanctioned nor validated by registration, and cannot be accepted by the State (paras 30-31, 34).

Precedents Relied Upon

  1. Commissioner, Hindu Religious Endowments, Madras v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt (1954) 1 SCC 412
    Relied Upon Discussed at ¶ 24

    Seven-Judge Bench: Articles 25 and 26 protect religious belief and practice but do not immunise the secular and economic administration of religious property from regulation by law.

  2. A.S. Narayana Deekshitulu v. State of Andhra Pradesh (1996) 9 SCC 548
    Relied Upon Discussed at ¶ 24

    The administration of temple funds and offices is a secular function distinct from the freedom of worship.

  3. Edukanti Kistamma v. S. Venkatareddy (2010) 1 SCC 756
    Referred To Discussed at ¶ 14

    Cited by the amicus curiae on restrictions on alienation of religious property.

View all precedents (4)
  1. A.A. Gopalakrishnan v. Cochin Devaswom Board (2007) 7 SCC 482
    Referred To Discussed at ¶ 14

    Cited by the amicus curiae on restrictions on alienation of religious property.

NyayVidhan
Court Judgments · 3 min read
Decided: October 16, 2026 Justices Pamidighantam Sri Narasimha and Alok Aradhe
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