JUDGMENT A.S. NAIDU, J. : Shri Jagnya Baraha Mahaprabhu, Bije-Jharuapada in the district of Sambalpur, being represented through some of its hereditary trustees has filed this Writ Petition inter alia assailing the price fixed by the Secretary to Government of Orissa in the Law Department for alienation of Ac. 12.230 decimals of land belonging to it. Opposite Party No.3 who is the Managing Hereditary Trustee of the deity filed a petition under Section 19 of the Orissa Hindu Religious and Endowments Act before the Commissioner of Endowments, Orissa inter alia seeking permission to Sell Ac. 0.26.273 decimals of land morefully de¬scribed in the schedule to that petition. The permission was sought on the ground that the lands in question were situated in Mouza Sambalpur Town and the deity had no man power to get the said lands cultivated and as such the same were lying fallow. By efflux of time a major portion of the said lands, it was submit¬ted, had been encroached by trespassers and it was a hectic task to stop further encroachments and also to evict the encroachers. Further, money was required for urgent repair of the temple of the deity which was deteriorating/dilapidating day by day could not be repaired or renovated due to paucity of funds. The said petition was registered as O.A. No.75 of 2003. The Commissioner of Endowments directed publication of notice and called upon the Inspector of Endowments to submit a report in that regard. In response to notice published, no objection was received from any quarter. After perusing the report submitted by the Inspector of Endowments, the Commissioner arrived at the conclusion that sale of the aforesaid extent of land was essential for the reasons stated in the petition. In course of hearing it was found that out of Ac.26.273 decimals of land, Ac. 14.234 decimals had been illegally encroached upon by outsiders and the deity was only in possession of Ac.12.230 decimals which the Commissioner directed to alienate. Considering the report and other materials with regard to sale statistics and also the potentiality of the lands, the commissioner held that the cost of the said lands would be Rs.60,00,000.00 (sixty lakhs) per acre. 14.234 decimals had been illegally encroached upon by outsiders and the deity was only in possession of Ac.12.230 decimals which the Commissioner directed to alienate. Considering the report and other materials with regard to sale statistics and also the potentiality of the lands, the commissioner held that the cost of the said lands would be Rs.60,00,000.00 (sixty lakhs) per acre. The Commissioner allowed the petition filed under Section 19 and granted permission to sell the lands by public auction fixing the upset price at Rs.60,00,000.00 (sixty lakhs) per acre, and further directed that the highest bidder would be given preference it purchase the land. The persons who had encroached upon the lands were directed to be given opportunity to take part in the auction which was directed to be held within six months after expiry of the period of appeal/revision. The Commissioner also fixed the modalities for alienation. 2. The managing trustee being aggrieved by the order of the Commissioner preferred an appeal before the State Government which was registered as Appeal No. 1 of 2004. According to the managing trustee, the upset price fixed by the Commissioner was high and excessive. The Secretary, Law Department after hearing the parties reduced the upset price fixed by the Commissioner from Rs.60,000.00.00 to Rs.40,00.000.00 (forty lakhs) per acre of land. Being aggrieved by the said order of the Secretary, Law Department, the petitioner through its hereditary trustees has filed this Writ Petition. 3. The grievance of the petitioner mainly is that the State Government acted illegally and with material irregularity in reducing the upset price of the lands to be sold from Rs.60,00,000.00 to Rs.40,00,000.00 per acre. It is stated that the lands are situated in the vicinity of Sambalpur Town and the valuation thereof is much more than the upset price fixed by the State Government. The petitioner also alleged that the Managing Hereditary Trustee had no authority to file an appeal against the order of the Commissioner and, as such, the order passed by the State Government in appeal is liable to be quashed. 4. Dr. Rath, learned counsel appearing for the Commission¬er of Endowments, forcefully submitted that alienation of the lands in question which are situated in a prime locality near the vicinity of Sambalpur Town should not be permitted to be alienat¬ed at a throw-away price. 4. Dr. Rath, learned counsel appearing for the Commission¬er of Endowments, forcefully submitted that alienation of the lands in question which are situated in a prime locality near the vicinity of Sambalpur Town should not be permitted to be alienat¬ed at a throw-away price. According to him if the lands are alienated, there will absolutely be no other property left. The said aspect was not kept in mind by the petitioner-trustees. 5. This Court heard the learned counsel for the parties at length and perused the orders of the Commissioner of Endowments and the Secretary to Government of Orissa, Law Department. As per the language of Section 19 of the Orissa Hindu Religious and Endowments Act, sanction for alienation of a property belonging to a Hindu religious endowment may be granted only in a case where pressing and urgent legal necessity is established and proved. While testing the question of legal necessity, regard must be had to the necessity of the institution and the imminent danger to be averted or the benefit to be conferred upon the institution. The property belonging to a religious institution should not be permitted to be sold at the whims and caprices of the persons in the management in absence of real legal necessity. Thus the requirement/legal necessity is the sine qua non for according permission for sale. The same has to be adjudged keep¬ing in mind as to whether alienation of a property would be beneficial and in the interest of the institution or not. 6. Applying the said tests in the present case, this Court finds that the entire land proposed to be sold is lying fallow and the income there-from is virtually nil. Apart from that, admittedly about 14.234 acres of land of the deity has been encroached upon by outsiders and it will be a herculean task for the institution to evict the said encroachers and reclaim the lands. Proceedings under Sections 25 or 68 of the Act may drag for ages and the petitioner-institution, as submitted, does not have money power or muscle power to pursue such litigation. It is also submitted that the temple has been badly damaged, inasmuch as its boundary-wall has almost collapsed and needs urgent re¬pair. Further, the institution is getting no income from the lands proposed to be sold. It is also submitted that the temple has been badly damaged, inasmuch as its boundary-wall has almost collapsed and needs urgent re¬pair. Further, the institution is getting no income from the lands proposed to be sold. This Court therefore finds that the Commissioner of Endowment was right in directing alienation of 12.234 acres of land of the petitioner-institution. 7. The only other question that needs to be considered in this case is with regard to valuation at which the lands may be sold. The Commissioner of Endowments directed the upset price to be fixed at Rs.60,000.00 (Sixty Lakhs) per acre and the sale was to be by public auction; whereas according to the Secretary, Law Department, the said price should be Rs.40,00,000.00 per acre. This Court does not find any material on record to arrive at any conclusion with regard to the potentiality of the lands in ques¬tion vis-a-vis location thereof and present sale statistics of the lands in the vicinity so as to decide the dispute. 8. For the discussions made above, this Court disposes of the Writ Petition by quashing the order of the Secretary to Government of Orissa, Law Department reducing the upset price of Rs. 60,00,000.00 fixed by the Commissioner of Endowments to Rs.40,00,000.00. This Court however confirms the portions of the orders of both the authorities with regard to permission for sale of the lands in question and directs the Commissioner of Endow¬ments to once again hear all the parties, call for the sale statistics of lands in the vicinity from the concerned Sub-Registrar, conduct a local enquiry himself or get the same done through any other officer and arrive at the conclusion as to what should be the just upset price and order accordingly. To avoid unnecessary delay, this Court directs the parteis represented through Mr. S.P. Misra and Mr. A.K. Misra to appear and produce a certified copy of this order before the Commissioner of Endow¬ments on 5th of October, 2007 and directs the Commissioner to proceed in the matter in the light of the observations made above and fix the upset price of the lands in question. After fixation of upset price of lands all steps shall be taken to put the lands in public auction in consonance with the earlier order of the Commissioner. After fixation of upset price of lands all steps shall be taken to put the lands in public auction in consonance with the earlier order of the Commissioner. After deducting a reasonable amount for the purpose of repair of the temple rest of the sale proceeds shall be in¬vested in a Fixed Deposit Account in any Nationalised Bank in the name of the deity. The person in management shall only be enti¬tled to withdraw interest accruing on the said deposit so as to facilitate it to perform the Seva Pujas observing Niti Krantis, by maintaining proper accounts. This Court also directs the Com¬missioner of Endowments to take all steps for recovery of posses¬sion of the 14.234 acres of land encroached upon by outsiders, and if according to him that may not be possible or that may be time-consuming process, he shall direct the persons in management to take steps for alienation of the said lands either by negotia¬tion with the encroachers and/or by public auction. Petition disposed of.