Amendment status not verified — confirm the current text below against the official source.
EXEMPTION OF LANDS BELONGING TO RELIGIOUS OR CHARITABLE INSTITUTIONS. (Vide Act No. 14 of 1983)--Notwithstanding any judgment, decree or order of any court or authority the provision of this Act shall not apply to lands belonging to any religious or charitable institutions, the provision of this Act shall not apply to lands belonging to any religious or charitable institutions, of a public nature in existence immediately before the day of commencement of this Act, but not belonging to the Mahant, Mohatamin or manager thereof: Provided that the exemptions specified herein shall be admissible till such time only as the land or income therefrom is utilised for the specified purpose of such institution and shall not be admissible to the lessees of such lands: Provided further that except in the case of land belonging to institutions, registered under the Indian Trusts Act, 1882 (Central Act NO.2 of 1882), or regulated by any statue such as the Sikh Gurdwaras Act, 1925 (Punjab Act No.8 of 1925), the Waqf Act, 1954 (Parliament Act 29 of 1954), or customarily recognised, the onus to prove that the land is exempt under this section, shall lie on the persons claiming the exemption. EXPLANATION--For the purpose of this section, religious or charitable institution means-. (i) a temple; (ii) a Gurdwara; (iii) a Gowshala; (iv) a Waqf as defined in clause (ii) of Section 3 of the Waqf Act, 1954 (Parliament Act No. 29 of 1954); or (v) any other religious place of public nature" CASE LAW Section 5-A--Exemption-Exemption claimed not be ground that the institution is in Adra and was granted muafi-Institution not a registered trust nor covered by any statutory provision-Factors to be considered for granting exemption in dictated as under- Nature of endowment whether permanent or inalienable to be considered--Uses to which income is put to be taken into consideration, nature of management and of beneficiaries to be taken of; 1984 (2) All India Land Laws Reporter 212 Section 5-A (as inserted by Haryana Amendment Act 17 of 1973) and section 23- Property belonging to religious and charitable institutions exempted from the provisions of the Act-Land belonging to such institutions not to be treated as surplus, area; 1989 (1) All India Land Laws Reporter 203