https://www.taxtmi.com/caselaws?id=179996 Guru Granth Sahib was recognised as a juristic person because Sikh faith and practice treat it as the living Guru, the spiritual centre of worship, and the legal personality of a religious entity is not limited to idols or any single form of worship. The absence of a separately appointed manager did not defeat that status, and Guru Granth Sahib could hold endowed property. Revenue mutations entered after inquiry into the historical dedication of land for a religious and charitable purpose were therefore upheld, and the endowment was treated as irrevocable. The prior custodians could not reclaim the property once the trust character of the dedication was established. en-us Wed, 29 Mar 2000 00:00:00 +0530 Thu, 31 Aug 2017 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179996 Guru Granth Sahib was recognised as a juristic person because Sikh faith and practice treat it as the living Guru, the spiritual centre of worship, and the legal personality of a religious entity is not limited to idols or any single form of worship. The absence of a separately appointed manager did not defeat that status, and Guru Granth Sahib could hold endowed property. Revenue mutations entered after inquiry into the historical dedication of land for a religious and charitable purpose were therefore upheld, and the endowment was treated as irrevocable. The prior custodians could not reclaim the property once the trust character of the dedication was established. Case-Laws Indian Laws Wed, 29 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179996