The arguments of the learned counsel, at first blush, though appear to be attractive, the same does not commend acceptance. The objective of Section 6 is only to classify the temples, based on their income. In the process of classification, discretion is given to the Commissioner to vary the classification at a particular point of time and for that purpose, a three-year consecutive period is stipulated. If we notice Section 15, reference to Section 6 is only for the purpose of identifying the institution and limiting the exercise of the power to appoint a Board of Trustees only to such of those temples which are classified and included in the list published under Section 6(a). Likewise, Section 15(2) deals with the power exercisable in relation to Section 6(c) institutions. In other words, there is no correlation between Sections 6 and 15 except with respect to the appointment of the Board of Trustees. Section 28 gives power to suspend, remove or dismiss the trustee only to the authority competent to appoint trustees.