https://www.taxtmi.com/caselaws?id=188168 An inam granted to a religious institution for worship or maintenance is not, by that fact alone, land held on service tenure within the proviso to Section 3(1) of the Tamil Nadu Inams (Assessment) Act, 1956. The proviso protects only true service-tenure grants, understood in their settled sense as grants attached to service or office and, where relevant, confined to assignment of land revenue. The lands were therefore liable to full assessment. Imposition of that general land assessment did not infringe Article 26, because it was an ordinary fiscal burden applied uniformly to landowners and not a special restriction on religious administration or property rights. en-us Mon, 17 Nov 1986 00:00:00 +0530 Mon, 21 Nov 2016 10:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188168 An inam granted to a religious institution for worship or maintenance is not, by that fact alone, land held on service tenure within the proviso to Section 3(1) of the Tamil Nadu Inams (Assessment) Act, 1956. The proviso protects only true service-tenure grants, understood in their settled sense as grants attached to service or office and, where relevant, confined to assignment of land revenue. The lands were therefore liable to full assessment. Imposition of that general land assessment did not infringe Article 26, because it was an ordinary fiscal burden applied uniformly to landowners and not a special restriction on religious administration or property rights. Case-Laws Indian Laws Mon, 17 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188168