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Sri La Sri Siva Shanmugha Arumugha ... vs S. Subramanian And Anr. on 11 November, 1981
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In exercise of the powers conferred by Section 29 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 (Tamil Nadu Act XVIII of 1960), and in supersession of the Home Department Notification No. II(2)/HO/38/3811/74, dated the 12th August, 1974, published at page 444 of Part-II, Section 2 of the Tamil Nadu Government Gazette, dated the 21st August 1974, the Governor of Tamil Nadu hereby exempts all the buildings owned by the Hindu, Christian and Muslim religious public trusts and public charitable trusts from all the provisions of the said Act.

Home, dated 12th August, 1974, clearly shows that exemption has been granted from the operation of the provisions of the Tamil Nadu Buildings (Lease and Rent Control) Act (Tamil Nadu Act XVIII of 1960) with respect to all buildings owned by both public as well as private trusts. On the other hand, a reading of G.O. Ms. No. 2000, Home, dated 16th August, 1976, shows that the exemption has granted only with respect to buildings owned by the public trusts and public charitable trusts from all the provisions of the Tamil Nadu Act XVIII of 1960. We find that the exemption contemplated by G.O. Ms. No. 1998, Home, dated 12th August, 1974, inter alia applies to all the buildings owned by Hindu religious trusts and charitable institutions, without exceptions. All buildings to which the Notification applies are exempt from all the provisions of the Act without exception. It is also relevant in this connection to note that Section 29 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960, by its provisions deals with the exemption, and the same reads as follows:

followed by Controllers and appellate authorities in the performance of their functions under this Act; (c) the manner in which notices and orders under this Act shall be given or served; (d) setting aside ex parte orders and orders of dismissal for default passed under this Act; (e) applications for making legal representatives of deceased persons, parties to proceedings under this Act and the time within which such applications shall be preferred; (f) the procedure to be followed in taking possession of a building and in disposing of the articles found therein at the time of taking possession; and (g) the fee leviable in respect of applications and appeals under this Act. (3) In making a rule under this section, the Government may provide that a person who contravenes any of the provisions thereof shall be punishable with fine which may extend to one thousand rupees. (4) (a) All rules made under this Act shall be published in the Tamil Nadu Government Gazette and unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published. (b) All notifications issued under this Act shall, unless they

Lease and Rent Control) Act, 1960 (Tamil Nadu Act XVIII of 1960) the Governor of Tamil Nadu exempted all the buildings owned by the Hindu, Christian and Muslim religious trusts and Charitable Institutions from all provisions of the said Act, by virtue of the above Notification of the year 1974. The language of this Notification is plain enough. In the first place, the exemption inter alia applies to all the buildings owned by Hindu, Christian and Muslim religious trusts and Charitable Institutions without exception, and in the second place all buildings to which the Notification applies are exempted from all the provisions of the Act without exception. As already seen, Section 29 of the Act under which the above exemption was notified by the Government, exempts all buildings owned by the Hindu, Christian and Muslim religious trusts and Charitable Institutions from all provisions of the said Act.