The Madras High Court has ruled that a Hindu deity is not without legal remedy simply because it does not possess voting rights, affirming that juristic persons like deities can approach courts for protection of their rights and interests. The Division Bench heard a tax appeal filed on behalf of a temple concerning demand notices issued by the Goods and Services Tax authorities for alleged non-payment of tax on the sale of prasadam and other temple offerings that were considered taxable supplies under the GST provisions.
The temple had challenged the inclusion of certain offerings within the taxable ambit and disputed the demand notices issued by the tax department. In its defence, the temple contended that the deity, represented by the temple authorities, could not be treated as a person capable of filing appeals or seeking judicial remedies because it did not have voting rights and was not a juristic person with such civil capacities. The Madras High Court rejected this contention, holding that the legal capacity of a deity to sue and be sued or to approach courts for enforcement of rights is not dependent upon voting rights. The Court emphasised that Indian law recognises deities as juristic persons capable of holding property and enforcing legal rights through their managing trustees or representatives.
In its analysis, the High Court cited established legal principles that have long upheld the concept of deities as juristic persons, which allows temples and religious institutions to maintain rights in respect of movable and immovable property, receive offerings, and defend their interests before judicial forums. This jurisprudential position has historically permitted deities, through their appointed representatives, to file suits, appeals, and other legal applications to safeguard temple properties and rights against encroachments, improper demands, or administrative actions that impinge upon their lawful privileges. The Bench reiterated that the absence of fundamental rights such as voting, which are personal civic rights of natural persons, is immaterial to the entity’s capacity to seek enforcement of rights in court.
The Court further observed that the power to tax religious offerings must be exercised in accordance with legal provisions and cannot be imposed in a manner that undermines the statutory recognition and protection afforded to religious institutions. The Madras High Court stressed that the GST authorities’ actions in issuing demand notices required appropriate legal scrutiny, and that temples have a statutory right to raise disputes and seek redressal when they believe such demands are without legal foundation or violate established exemptions applicable to religious entities.
By affirming that deities are not remediless due to the absence of voting rights, the High Court underscored the principle that legal personality for purposes of litigation is distinct from civic rights that are tied to citizenship and democratic participation. The ruling clarifies that temples and deities, through their managing trustees and committees, retain the capacity to engage with tribunals and courts to contest governmental orders, tax demands, or any administrative act that affects their rights. This capacity is rooted in long-standing legal doctrines recognising religious entities as juristic persons capable of holding and defending rights in a court of law.
The High Court’s decision reinforces the legal framework within which religious institutions operate, and confirms that the right to seek judicial remedies is not restricted to individuals with civic rights like voting. Instead, the ability to secure legal relief arises from recognised juristic status and the corresponding authority given to representatives to act on behalf of the institution or deity. The judgment clarifies that matters involving taxation or other regulatory actions against temples must be heard and determined on legal merits, with due regard to statutory exemptions and established principles governing religious institutions and their operations.
This ruling therefore safeguards the legal recourse available to temples and deities in disputes with government authorities, ensuring that they can challenge administrative actions without being denied access to justice on technical grounds unrelated to their juridical capacity to hold rights. The Madras High Court’s interpretation maintains consistency with prior legal positions on juristic persons and affirms that the lack of voting rights does not impede the fundamental ability of a deity or its managing entity to seek judicial intervention and assert rights protected under law.
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