( 1 ) IN view of the judgment of the Madras High Court in Sri sithanathaswami Temple v. K. Sankaran the order under challenge is set aside. The matter is remitted to the executing court to decide the matter afresh in the light of any decision taken by the authorised officer under section 23 of Tamil Nadu Act 40 of 1971 ( 2 ) THE appeal is allowed. There shall be no order as to costs. ( 3 ) THE Revenue Authority is directed to decide the matter expeditiously.