https://www.taxtmi.com/caselaws?id=299257 A prior representative adjudication under Section 92 CPC on the character of a religious institution bound later proceedings and operated as issue estoppel, so the foundational finding that the institution was not for the Sikh religion could not be reopened. On the merits, a declaration as a Sikh Gurdwara under Section 16(2) of the Sikh Gurdwaras Act, 1925 required the claimant to prove the institution fell within the statutory categories and was used for public worship by Sikhs. The evidence, including historical use and revenue entries, was insufficient, and association with Nirmala Sadhus did not satisfy the statutory test. The SC therefore sustained rejection of the claim. en-us Tue, 16 Sep 2003 00:00:00 +0530 Wed, 08 Dec 2021 14:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299257 A prior representative adjudication under Section 92 CPC on the character of a religious institution bound later proceedings and operated as issue estoppel, so the foundational finding that the institution was not for the Sikh religion could not be reopened. On the merits, a declaration as a Sikh Gurdwara under Section 16(2) of the Sikh Gurdwaras Act, 1925 required the claimant to prove the institution fell within the statutory categories and was used for public worship by Sikhs. The evidence, including historical use and revenue entries, was insufficient, and association with Nirmala Sadhus did not satisfy the statutory test. The SC therefore sustained rejection of the claim. Case-Laws Indian Laws Tue, 16 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299257