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    <title>1954 (3) TMI 71 - Supreme Court</title>
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    <description>State regulation may validly control the secular administration of religious trust property, including registration, accounts, audit, inspection and similar supervisory measures, but it cannot transfer control of the religious institution itself or authorise diversion of trust property from the founder&#039;s religious objects where those objects can still be carried out. Accordingly, the supervisory provisions were upheld, but the provisions empowering appointment of the Charity Commissioner as trustee of religious public trusts and permitting diversion of property for expediency were invalidated as applied to temples and maths. The contribution under section 58 was held to be a fee, not a tax, because it was earmarked for a separate fund used solely for administering public trusts, and was within legislative competence.</description>
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    <pubDate>Thu, 18 Mar 1954 00:00:00 +0530</pubDate>
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      <title>1954 (3) TMI 71 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=173318</link>
      <description>State regulation may validly control the secular administration of religious trust property, including registration, accounts, audit, inspection and similar supervisory measures, but it cannot transfer control of the religious institution itself or authorise diversion of trust property from the founder&#039;s religious objects where those objects can still be carried out. Accordingly, the supervisory provisions were upheld, but the provisions empowering appointment of the Charity Commissioner as trustee of religious public trusts and permitting diversion of property for expediency were invalidated as applied to temples and maths. The contribution under section 58 was held to be a fee, not a tax, because it was earmarked for a separate fund used solely for administering public trusts, and was within legislative competence.</description>
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      <pubDate>Thu, 18 Mar 1954 00:00:00 +0530</pubDate>
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