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of <h1>Supreme Court: Tamil Nadu Inams Act applies to religious institution lands. Narrow interpretation of 'service tenure'. Property rights upheld.</h1> The Supreme Court ruled on the applicability of the Tamil Nadu Inams (Assessment) Act, 1956 to lands owned by a religious institution, Ahobila Matam. The ... - Issues:1. Applicability of Tamil Nadu Inams (Assessment) Act, 1956 to lands belonging to a religious institution.2. Interpretation of the expression 'service tenure' in the context of the Act.3. Constitutional validity under Article 26 of the imposition of full assessment on lands held by a religious institution.Analysis:The Supreme Court addressed the issue of the applicability of the Tamil Nadu Inams (Assessment) Act, 1956 to lands owned by a religious institution, specifically the Ahobila Matam. The Act was invoked to levy full assessment on lands held by the institution in Narasimhapuram, Papanasam Taluk, Thanjavur District. The institution challenged the assessment, arguing that the lands were held on 'service tenure' and thus exempt from full assessment under the proviso to section 3(1) of the Act.The key question revolved around the interpretation of the term 'service tenure.' The High Court broadened the scope of the term to include grants for the support of religious or charitable institutions based on the Standing Orders of the Board of Revenue. However, the Supreme Court emphasized that 'service' in connection with religious institutions had a distinct meaning and historical interpretation. Previous judgments highlighted the distinction between grants to institutions and grants for service attached to an office or individual, with grants for worship in temples or math not considered as subject to 'service tenure.'In analyzing the constitutional aspect under Article 26, the Court rejected the argument that imposing full assessment on lands owned by a religious denomination violated their right to own and administer property. The Court clarified that the assessment was a general burden shared by all landowners in the State, not a specific imposition on the religious institution. Therefore, the imposition of full assessment on the institution's lands was deemed valid and not in conflict with Article 26 of the Constitution.In conclusion, the Supreme Court allowed the appeal, setting aside the orders of the High Court and dismissing the writ petition filed by the religious institution. The judgment clarified the interpretation of 'service tenure' in the context of the Act and affirmed the constitutional validity of levying full assessment on lands owned by religious institutions.
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