Trust property tax exemption turns on net rent after legitimate expenses used for religious and charitable objects.

Buildings and land used for public worship or public charity may qualify for exemption under section 6(f) where the rent derived from them is applied to religious or charitable objects. The expression "rent derived" was read as net rent after legitimate incidental outgoings directly connected with the trust's objects and the maintenance of its properties, including repairs, salaries, taxes, insurance, litigation, and rent collection expenses. Those expenditures were treated as part of the trust's religious and charitable administration, and the remaining income applied to such objects satisfied the proviso. The trust's properties were therefore entitled to exemption, and the tax assessments could not stand.

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Issues: Whether the trust's buildings and lands were exempt from property tax under section 6(f) of the M. P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964, when the rental income was used for religious and charitable objects after meeting expenses such as repairs, salaries, taxes, insurance, and litigation.

Analysis: The exemption under section 6(f) applies to buildings and land used exclusively for public worship or public charity, and the proviso requires that rent derived from such properties be applied exclusively to religious purposes or public charitable institutions. The Court held that the expressions "religious purposes" and "charitable purposes" must be read in a broad sense and include incidental and necessary expenses directly connected with the maintenance, upkeep, safety, administration, and preservation of the trust and its properties. Expenses incurred in collecting rent, maintaining accounts, repairs, employee salaries, taxes, insurance, and litigation were treated as legitimate outgoings connected with the trust's objects. Once such expenses were met, the remaining income was shown to be applied to religious and charitable purposes.

Conclusion: The trust was entitled to exemption, and the assessment orders taxing the trust properties could not be sustained.

Ratio Decidendi: For exemption under section 6(f), "rent derived" means the net rent after legitimate and incidental expenses directly connected with the trust's religious or charitable objects and the maintenance of its properties.

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