HCLH Act 5Aअध्याय I · Preliminary

धारा 5A · [ Exemption of lands belonging to religious or charitable institutions. - Notwithstanding any judgment, decree or order of any court or authority, the provisions of this Act shall not apply to lands belonging to any religious or charitable institution of a public nature in existence immediately before the day of commencement of this Act, but not belonging to the Mahant, Mohtamim 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 2 of 1882), or regulated by any statute such as the Sikh Gurdwaras Act, 1925 (Punjab Act 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 person claiming the exemption.Explanation. - For the purposes 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 29 of 1954); or

(v)

any other religious place of public nature.]

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