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3. Mr. Arjunwadkar for Respondents submits that from the record, it can be seen that the land was owned by Deity, Vajarai of Village Vajrachounde, Taluka Tasgaon, District Sangli, and the land was Devasthan Inam land. He submits that in such a case, the application of relevant provisions of Act will be exempted with regard to the suit land by virtue of Section 88 of the Act.

4. Having considered the rival sub submissions, to y mind, it is not necessary to dwell upon any issues other than the question as to whether exemption certificate under Section 88-B of the Act could be granted in favour of the Trust, which was registered after the tillers day. That legal position is well settled as can be observed from the decision in Laxminarayan Temple's case (Supra). In Para 5, this aspect has been considered in extenso by the Division Bench of our High Court. Even in that case, the Trust was created in 1845, but came to be registered only on 28th March 1958, which is after the tillers day. Even in the present case, the registration of the Respondent Trust is after the tillers day. Accordingly, in view of the exposition in the aforesaid decision the exemption certificate issued in favour of the Respondent Trust under Section 88-B of the Act, cannot be sustained and the same will have to be set-aside.