GOVINDA BHAT, J. ( 1 ) THIS matter arises under the Rules framed in exercise of the powers conferred under S. 100 (2) of the Madras Hindu Religious and Charitable endowments Act, 1957 there in after called the Act' ). There is a temple called Sri Anantha Padmanabha Temple, Perdoor, in the district of South kanara. The petitioner was appointed as Executive Officer of the said temple on 10-3-1961. By an order dt. 18-7-1969 he was transferred from sri Anantha Padmanabha Temple, Perdoor, to Sri Manjunatha Temple, kadri, Mangalore. The said order has been challenged by the petitioner in this writ petition. The second respondent who was the Manager of Sri manjunatha Temple, Kadri, was by the same order transferred and posted as Executive Officer of Sri Anantha Padmanabha Temple, Perdoor. The petitioner is a Law Graduate while the second respondent is a mere SSLC. Rules were framed by the erstwhile Madras Government in exercise of the powers conferred by S. 100c2) (p) and (x) (ii) of the Act regelating the condition of service, pay etc. of paid Executive Officers, appointed for religious institutions under the Act. Rule 2 provides as follows:"there shall be six grades of Executive Officers. The classification of Executive Officers into such grades, the scale of pay attached to each grade, the institutions to which Executive Officers of each grade may be appointed and the age and educational qualification required for direct recruitment as Executive Officer shall subject to the provisions of Rule 3, be as follows : Grade No. Annual income Scale of Pay of the institution Educational qualification Age I Over Rs. 1,00,000 200-15-350 A degree in Law of the Madras or Andhra University 35 Yrs. II From Rs. 60,001 to 1,00,000 150-10-200 A degree in Law of the Madras or Andhra University 35 Yrs. III From Rs. 20,001 to 60,000 100- 5-150 A degree in Arts or Science of the Madras or Andhra or Annamalai University 30 Yrs. IV From Rs. 10,001 to 20,000 80- 5-100 Minimum general educational qualification prescribed for entrance Into Govt. Service 27 Yrs. V From 3,001 to 10,000 30- 5- 60 Minimum general educational qualification prescribed for entrance Into Govt. Service 27 Yrs. VI Not exceeding Rs. 3,000 Rs. 25 and below Pass in III Form 25 Yrs. IV From Rs. 10,001 to 20,000 80- 5-100 Minimum general educational qualification prescribed for entrance Into Govt. Service 27 Yrs. V From 3,001 to 10,000 30- 5- 60 Minimum general educational qualification prescribed for entrance Into Govt. Service 27 Yrs. VI Not exceeding Rs. 3,000 Rs. 25 and below Pass in III Form 25 Yrs. qualification (shall not exceed) on the 1st July of the year of recruitment it will be seen from the above Rule that the religious institutions governed by the Act are classified into six grades on the basis of their annual income. Institutions with an annual income of over Rs. 1,00,000 come under Grade I institutions with income between Rs. 60,001 and rs. 1,00,000 come under Grade II and institutions with income between rs. 20,001 and Rs. 60,000 come under Grade III. The scales of pay of executive Officers also vary according to the grades. The educational qualification for the post of Executive Officer also varies. The educational qualification prescribed for Executive Officers of Grade I and II institututions is a degree in Law of the Madras or Andhra University. The case of the petitioners is that the temple of Sri Anantha Padmanatbha of Perdoor has an annual income of over Rs. 60,000 and that it is a Grade II temple, while Sri Manjunatha Temple of Kaolri in Mangalore is a Grade III temple with an income of less than Rs. 60,000. Therefore, the petitioner contends that he cannot be transferred from a Grade II temple to Grade III temple where the scale of pay is much less. No counter-affidavit has been filed on behalf of the respondents. The learned Government Pleader, however, placed for our perusal the file relating to the subject matter of this writ petition. It is seen therefrom that according to the communication sent by the Commissioner for Endowments, the assessable income of Sri Anantha padmanabha Temple exceeds Rs. 60,000 for the last two Faslis. It was contended by Sri Mandappa, learned Government Pleader that the petitioner would not suffer any monetary loss consequent on his transfer from Grade ii temple to Grade III temple. We are afraid that the said statement of the learned Governmet Pleader cannot be accepted. Under the Madras hindu Religious and Charitable Endowments Act each religious institution pays contribution on the basis of its income. We are afraid that the said statement of the learned Governmet Pleader cannot be accepted. Under the Madras hindu Religious and Charitable Endowments Act each religious institution pays contribution on the basis of its income. The said contribution, it has been held by this Court as well as by the Supreme Court, is for the services rendered to the religious institution by the officers of the Endowments board. The scheme of the Act and the Rules made thereunder is that institutions with larger incomes should have the service of Executive Officers with higher educational qualifications, namely, a degree in law. The 1st respondent cannot give the services of a SSLC. to a Grade I or Grade II temple and levy larger contribution on the basis of its income. Such a course will be opposed to the scheme of the Act. We are of the clear opinion that the educational qualification of the executive Officer is a material factor in the matter of appointment of executive Officers to all religious institutions governed by the Madras Hindu and Religious Charitable Endowments Act. Therefore, the second respondent could not have been transferred and posted as Executive Officer of sri Anantha Padmanabha Temple, Perdoor. Similarly, the petitioner could not have been transferred and posted as Executive Officer of Sri Manjunatha temple, Kadri which is a Grade III institution. Therefore the action of the first respondent impugned in this writ petition is clearly illegal and cannot be supported. ( 2 ) CONSEQUENTLY we allow this writ petition and direct the first respondent to withdraw the order dt. 18-7-1967 and forbear from giving effect to the same. It is ordered accordingly. The first respondent will pay the costs of the petitioner. Advocate's fee Rs. 100. --- *** --- .