https://www.taxtmi.com/caselaws?id=168750 Religious endowment management may be regulated where a Mathadhipati's proprietary rights remain subject to institutional customs and administrative obligations. Removal for waste or diversion of funds to personal or wholly unrelated purposes is valid because legitimate institutional expenditure remains unaffected. Accounting requirements for pathakanikas validly apply to gifts impressed with the character of the Math, while personal gifts individually proved remain outside that requirement. A levy constitutes a fee rather than a tax when earmarked for specified services and reasonably correlated with their cost; retrospective validation of earlier collections is valid where the amended scheme cures the prior defect. en-us Tue, 20 Nov 1962 00:00:00 +0530 Tue, 09 Jun 2015 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168750 Religious endowment management may be regulated where a Mathadhipati's proprietary rights remain subject to institutional customs and administrative obligations. Removal for waste or diversion of funds to personal or wholly unrelated purposes is valid because legitimate institutional expenditure remains unaffected. Accounting requirements for pathakanikas validly apply to gifts impressed with the character of the Math, while personal gifts individually proved remain outside that requirement. A levy constitutes a fee rather than a tax when earmarked for specified services and reasonably correlated with their cost; retrospective validation of earlier collections is valid where the amended scheme cures the prior defect. Case-Laws Indian Laws Tue, 20 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168750