14. Exemption of lands belonging to religious or charitable institutions.
- Notwithstanding any judgment, decree or order of any court or authority, the provisions of this Chapter shall not apply to lands belonging to any religious or charitable institution of a public nature in existence immediately before the date of commencement of this Act, but not belonging to the mahant, mohtamim or manager thereof :Provided that the exemption specified herein shall be admissible till such time only as the land or income therefrom is utilized for the specified purpose of such institution and shall not be admissible to the lessees of such lands.Explanation. - For the purpose of this section, 'religious or charitable institution ' means-(i)a temple(ii)a gurdwara;(iii)a gaushala;(iv)a wakf as defined in clause (ii) of section 3 of the Wakf Act, 1954 (Parliament Act 29 of 1954); or(v)any other religious place of the public nature.
