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        Supreme Court dismisses SGPC appeal on Sikh Gurdwara status under Section 16(2)(iii)

        Shiromani Gurdwara Prabandhak Versus Mihan Singh (Dead) Rep. By Baba

        Shiromani Gurdwara Prabandhak Versus Mihan Singh (Dead) Rep. By Baba - JT 1993 (4) SC 202, (1993) 104 PLR 634, 1993 (3) SCALE 149, (1993) 3 SCC 650, 1993 ... Issues:
        1. Interpretation of Section 16(2)(iii) of the Sikh Gurdwara Act, 1925
        2. Determination of whether a Gurdwara is a Sikh Gurdwara
        3. Evaluation of evidence in a dispute over the status of a religious institution

        Analysis:
        1. The appeal before the Supreme Court stemmed from a dispute regarding the status of a Gurdwara under the Sikh Gurdwara Act, 1925. The appellant, SGPC, sought to challenge the High Court's decision that rejected the claim of the Gurdwara being declared as a Sikh Gurdwara. The crux of the matter revolved around the interpretation of Section 16(2)(iii) of the Act, which outlines the criteria for declaring a Gurdwara as a Sikh Gurdwara based on its establishment and use for public worship by Sikhs.

        2. The Act provides a procedure for determining the status of a religious institution as a Sikh Gurdwara, involving petitions from worshippers, objections, and adjudication by the Sikh Gurdwara Tribunal. In this case, the Tribunal initially declared the institution as a Sikh Gurdwara, but the High Court overturned this decision based on a reevaluation of the evidence. The Supreme Court was tasked with reviewing whether the High Court's interpretation of Section 16(2)(iii) was correct and whether the evidence supported the claim of the Gurdwara being a Sikh Gurdwara.

        3. The Supreme Court analyzed the historical precedents set by the Lahore High Court and the Punjab and Haryana High Court regarding the requirements for declaring an institution as a Sikh Gurdwara. The Court emphasized the necessity of establishing that the Gurdwara was founded by Sikhs for public worship, not solely based on its current use for worship. The burden of proof lay on the SGPC to demonstrate the institution's founding for Sikh worship, which required reliable and independent evidence of its establishment.

        4. Ultimately, the Supreme Court upheld the High Court's decision, ruling that the SGPC failed to provide sufficient evidence to establish the Gurdwara as a Sikh Gurdwara as per the legal requirements outlined in Section 16(2)(iii) of the Act. The Court highlighted the importance of proving the founding of the institution for Sikh worship and concluded that the SGPC did not meet this burden of proof. Consequently, the appeal was dismissed, affirming the judgment of the High Court without awarding costs to either party.

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        ActsIncome Tax
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