Judgment 1. This is an appeal by the Bihar State Board of Religious Trust under Sec. 417(3) of the Code of Criminal Procedure. The complainant - Bihar State Board of Religious Trust lodged a complaint against the respondent for not filing the budget by 15-1-1966 for the year 1966-67, and for not submitting the return for the year 1952-53 to 1964-65. It is for this reason that the respondent was prosecuted under Sec. 67(1) read with Sections 58 and 60(1) of the Bihar Hindu Religious Trust Act, 1950. 2. The trial court acquitted the respondent on the ground that the situs of the Trust is at Ayodhya. In other words, the finding is that the Trust Deed (Ext. 6) discloses that the Trust in question is situated at Ayodhya in Uttar Pradesh. The trial court is of the opinion that the provisions of the Bihar Hindu Religious Trust Act, 1950 (Bihar Act 1 of 1951) do not apply to the case (hereinafter referred to as the Act). 3. In this connection learned Counsel for the respondent contends that the provisions of the Act can apply provided two conditions are satisfied, namely (i) that the religious Trust must be in the State of Bihar and (ii) that part of its property must be situated in the State of Bihar. If these two conditions are satisfied, then the provisions of the Act can apply to any person. Reference was also made to the preamble and Sec.3 of the Act. If the preamble and Sec.3 be read together, the only conclusion is that the provisions of the Act will apply if the conditions, mentioned above, are satisfied. 4. Ext. 6 is the certified copy of the Trust Deed executed by Mahanth Rambehari Saran in favour of idols Shri Thakur Ram Janki - a Thakurbari, situated in the town of Ayodhya. 5. Reference was also made to the decisions of the Supreme Court in the State of Bihar V/s. Sm. Charusila Dasi, (1959) 2 Supp SCR 601 : ( AIR 1959 SC 1002 ) and in the State of Bihar V/s. Bhabanritananda Ojha (1959) 2 Suppl SCR 624 : ( AIR 1959 SC 1073 ). Reference was also made to a decision of the Supreme Court dated the 25-31966 (SC) in Civil Appeal No. 277 of 1964 (Bihar State Board of Religious Trust, Patna V/s. Nagendra Nath Jha alias Nunu Babu). Reference was also made to a decision of the Supreme Court dated the 25-31966 (SC) in Civil Appeal No. 277 of 1964 (Bihar State Board of Religious Trust, Patna V/s. Nagendra Nath Jha alias Nunu Babu). In that case, the Trust was situated at Benaras. Their Lordships of the Supreme Court held in Civil Appeal No. 277 of 1964, D/-25-3-1966 (SC) that the provisions of the Bihar Hindu Religious Trust Act shall not apply for the simple reason that the Trust, that is, the temple is situated at Benaras. In that judgement of the Supreme Court, reference was made to a decision dated the 15th December, 1960 passed in Writ Petition No. 405 of 1955 (Maharaj Kumari Umeshwari Kuer V/s. The State of Bihar). In that case, their Lordships held that the situs of the principal institution or the temple will determine the applicability of the Act. Relying on the abovementioned decisions of the Supreme Court, I hold that the Trust, that is, the temple is situated at Ayodhya and, therefore, the provisions of the Act will not apply. It is for this reason that I hold that the respondent cannot be prosecuted under Sec. 67(1) read with Sections 58 and 60(1) of the Act for the simple reason that these two conditions laid down under the Act have not been satisfied, namely, that the situs of the Trust or the principal institution is in the State of Bihar and that the property is situate in the State of Bihar. I affirm the finding of fact arrived at by the trial court that the Trust is situated at Ayodhya. 6. In the result, the appeal is dismissed.