Section 1(3)(b) in Other Madhya Pradesh Rules made under the Madhya Pradesh Excise Act, 1915
(b)"Religious institution" means an institution for the promotion of any religion and includes temple, math, mosque, church or other place public religious worship which is managed or owned by a public trust registered under the Madhya Pradesh Public Trusts Act, 1951 or any enactment for the time being in force and shall include such other religious institutions as the State Government may by order specify in this behalf.