The expression "Dakshina Mara Nadu Nadars" has been defined to mean and include the community of Nadars, Hindus or Christians, or following any religion except Mohammadanism who have their homes in the territory situated within the boundaries of Vaipar River in the North, the Western Ghats on the West, the Bay of Bengal on the East and the Indian Ocean on the South.

That the community means the community of Dakshina Mara Nadu Nadars.

The aims and objects of the appellant are set out in Dakshina Mara Nadu Nadars Sangam in the following terms:

(a) The proper management and administration of the properties and the buildings, temples, and Pettais thereon in the manner most beneficial to the community.

(b) To arrange for the convenience of the traders, pilgrims, travellers, and students who belong to the community.

(c) To manage and administer the buildings, lands and other properties which are capable of yielding income by leasing them, subject to the rule and regulations of the Sangam.

(d) To establish and maintain new rest houses, Pettais and chavadies wherever necessary in the interests of the community and to manage them.

(e) To afford increasing facilities for the advancement of education, industry trade, agriculture and co-operation among the members of the community.

(f) To establish schools, reading-rooms, hospitals, libraries, orphanages, hostels, poor houses, to support and maintain such and similar established institutions and to start news-papers and periodicals for the common good of the community.

(i) To promote, establish and administer banks and industrial undertakings and co-operative institutions for the benefit of the community and to partake inuseful limited liability companies and institutions.

(j) To grant free scholarships and to advance loans free of interest to deserving and poor students of the community subject to the by laws that may be made on that behalf by the Sangam.

(k) To improve mutual good will among members of the community by settlement of difference and disputes among them by conciliation or arbitration by either the officers of the Sangam of Special Panchayats appointed for the purpose.

(l) To arrange for propagandas, lectures, conferences and publications of literature intended for the unification and welfare of the community.

(m) To impose and collect MAHAMAI, thandal, hundials, subscriptions and contributions from the members of the community and to secure donations and other income for the purpose of carrying out the objects of this scheme and to encourage thrift and self-help among the members of the community.

(n) To look after in general the interests and welfare of the community.

(o) To do all things that are necessary and expedient in the interests of, and for the advancement of the community; and

(p) To do all such other things as are incidental or conducive to the attainment of the above objects.

Public trusts are those founded or constituted for the benefit of either the public at large or of some considerable part of it answering a particular description. Public trusts are also for public charities and for the general public good concerning the general and indefinite public On the other hand, private trusts are those wherein the beneficial interest is vested absolutely in one or more individuals who are within a certain time may be definitely identified or ascertained by and for their private conveniences and support. The purpose could- be illustrated by taking the example of a person leaving a sum of money in trust. If the money is left in trust for the benefit of the inhabitants of a particular place, then, it would be a public trust for the benefit of such inhabitants. If, on the other hand, the money is left in trust for the support of the children of A, B, etc. that would be a private trust and a particular trust which the children could enforce. In the event of a breach of trust, in the case of public trust, the enforcement of the trust obligations could be done by resorting to the remedy provided under Section 92, Code of Civil Procedure. In the case of a private trust, one or two beneficiaries may sue on behalf of themselves as well as other CESTUIS QUE TRUSTENT, for the performance of the obligations under the trust.

For Dakshina Mara Nadars Sangam, the grant of free scholarships as well as advance of loans to poor students is also one of the objects of the trust. The collection of MAHAMAI, thandal, hundials, subscriptions and receipt of contributions from the members of the community to carry out the objects of the trust is also provided for. The provision for rest-houses, schools, hospitals, dispensaries, etc, is undoubtedly charitable and is the outcome of the well disposed persons who are responsible for the coming into existence of the trust actuated by motives of philanthropy. The establishment of a hospital or a rest-house or a choultry denotes the public purpose It is difficult to conceive of the founding of a hospital for the benefit of the founders or their heirs in perpetuity or for the benefit of the few individuals only. Likewise, the provisions for rest-houses and chavadies, establishment of schools, reading rooms, libraries, hostels, etc, which are all charitable cannot be considered to be meant exclusively either for the founders or their heirs. There is evidence to show that the trust has been running schools and colleges even in Bombay and there is nothing on record to suggest that only the descendants of the founders had been admitted therein excluding the other members of the community or other members of the general public

Un-doubtedly, therefore, the public or at least a cross section of the public would be entitled to the benefits of such establishments. Further, the mere circumstances that the purposes of the public charity are confined to a particular class of persons would not deprive it of its true character as, public charity.

Dakshina Mara Nadu Nadars Sangam had been accepted as a public charitable trust for the purpose of the above said enactments and on that footing the exemption from the operation of these enactments as a public charitable trust had been granted.