https://www.taxtmi.com/caselaws?id=193069 A dedication under a settlement deed can create a religious endowment connected with a temple where the property is intended for and used as public religious worship. Under the Act, the decisive test is actual dedication and user for worship, not conformity with Agama Sastras or the performance of prana pratishta or kumbhabhisheka. The deed and evidence showed a clear dedication for worship of the nalvar idols, with daily pooja, neivedyam, shodasa upacharams and guru pooja, and the idols were installed and worshipped by the public in the temple premises. On that basis, the endowment fell within the statutory definition and the scheme-making power under Section 64 was attracted; the challenge to the scheme failed. en-us Wed, 29 Jul 1970 00:00:00 +0530 Wed, 12 Jul 2017 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193069 A dedication under a settlement deed can create a religious endowment connected with a temple where the property is intended for and used as public religious worship. Under the Act, the decisive test is actual dedication and user for worship, not conformity with Agama Sastras or the performance of prana pratishta or kumbhabhisheka. The deed and evidence showed a clear dedication for worship of the nalvar idols, with daily pooja, neivedyam, shodasa upacharams and guru pooja, and the idols were installed and worshipped by the public in the temple premises. On that basis, the endowment fell within the statutory definition and the scheme-making power under Section 64 was attracted; the challenge to the scheme failed. Case-Laws Indian Laws Wed, 29 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193069