Abstract

The Tamil Nadu Hindu Religious and Charitable Endowments Act was enacted in 1959 and had come into force in a phased manner. Its purpose is to consolidate laws relating to the administration and governance of Hindu religious institutions and charitable endowments in Tamil Nadu. There are particular types of endowments that are specially governed by the Act, one such being specific endowment. This paper defines the nature and characteristics of specific endowments and its association with religious charity. It has still been an ambiguous provision of wide import that differs on a case-to-case basis. This position was rightfully adjudicated by the Supreme Court in the case of Idol of Sri Renganathaswamy v. Thoppulan Chettiar in February 2020. This paper aims to explain the exact focus of Supreme Court by stating and testing the specific issues and substantiating with the help of its own legal precedents. The impact of the judgement is also highlighted. It has been made to clarify the position regarding endowments and simplify the provisions of administration of endowments with respect to the wide interpretations and highly dynamic circumstances in this contemporary world.

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