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2025 Supreme(Bom) 756

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
AMIT BORKAR, J.
Suvarna Appasaheb Kshirsagar - Appellant 
Versus 
The State of Maharashtra - Respondents 
Writ Petition No.1811 of 2019
Decided on : 15-04-2025 

Advocates Appeared:
Mr. Sunil G. Karandikar Amicus Curie
Mr. Vijay Killedar for the petitioners.
Mrs. M.S. Srivastava, AGP for respondent Nos.1 & 2- State.
Mr. Nikhil N. Wadikar with Mr. Kastur Patil, Mr.
Rushikesh Desai and Ms. Samata More i/by Mr. Nandu Pawar for respondent Nos.12 to 15, 24, 53, 55 to 58, 61, 63, 65 to 69.

Devasthan Inam lands are protected under Section 8(3) of the Exemptions from Land Revenue Act, 1863, prohibiting their transfer or sale, regardless of changes in revenue records.

Headnote:

(A) Exemptions from Land Revenue (No.1) Act, 1863 - Section 8(3) - Writ Petition challenging withdrawal of exemption from land revenue for Devasthan Inam land - The court held that the land remains classified as Devasthan Inam land, and the deletion of such status from records does not confer ownership rights to the manager. (Paras 1, 35, 42)

(B) Legal Status of Devasthan Inam Lands - The court reaffirmed that Devasthan Inam lands are held for religious purposes and cannot be sold or transferred, emphasizing the distinction between Devasthan and personal inams. (Paras 17, 21, 42)

(C) Administrative Authority - The court ruled that administrative manuals cannot override statutory provisions, and the existence of a Devasthan institution is not contingent upon land revenue exemptions. (Paras 36, 37)

Facts of the case:
The petitioners challenged the order withdrawing exemption from land revenue for land classified as Devasthan Inam, asserting its religious character and the illegality of the administrative action taken by the respondent.

Findings of Court:
The court found that the land continues to be classified as Devasthan Inam land, and the impugned order was legally unsustainable.

Issues: The main issues included the validity of the withdrawal of exemption and the legal status of Devasthan Inam lands.

Ratio Decidendi: The court concluded that the deletion of the Devasthan entry does not alter the land's religious character, and Section 8(3) imposes an absolute prohibition on its transfer.

Result: The Writ Petition is allowed, and the impugned order is quashed.

Judgement Key Points

Key Points: - The land continues to be classified as Class III Devasthan Inam land; deletion of such status from records does not confer ownership rights to the manager. (!) (!) - Section 8(3) of the Exemptions from Land Revenue Act, 1863 imposes an absolute prohibition on transfer or alienation of Devasthan Inam lands, regardless of changes in revenue records. (!) (!) - A Vahiwatdar (manager) cannot acquire ownership simply by changing the revenue record; land remains property of the deity or religious institution. (!) (!) - Devasthan Inam lands are held for religious purposes and cannot be sold or transferred unless under a proper legal adjudication proving the land was never Devasthan Inam. (!) (!) - Administrative manuals or executive orders cannot override statutory provisions; deletion of revenue entries cannot defeat Section 8(3) protections. (!) (!) - The State Government has no power to remove revenue-free status or permit sale ad hoc; protection under Section 8(3) persists. (!) (!) - Devasthan Inams confer ownership upon deity or religious institution; the Vahiwatdar is a manager, not an owner. (!) (!)

What is the legal status and transfer prohibition of Devasthan Inam lands under Section 8(3) of the Exemptions from Land Revenue Act, 1863?

What is the effect of deleting the Devasthan entry from revenue records on ownership rights of the Devasthan Inam land?


JUDGMENT :

AMIT BORKAR, J.

1. By the present Writ Petition instituted under Article 226 of the Constitution of India, the petitioners have invoked the extraordinary writ jurisdiction of this Court, seeking to impugn the judgment and order dated 7th March 2013, passed by respondent No.1 in Application No.DEV-1012/P.K.130/L4, whereby respondent No.1 has withdrawn the exemption earlier granted from payment of land revenue in respect of the land in question, and has withheld the privilege of exemption from payment of land revenue as contemplated under Clause 66 of the Joglekar Law Manual.

2. The facts and circumstances giving rise to the filing of the present Writ Petition, briefly stated, are as under:

The land bearing Revision Survey No.1052/2, situated at Village Vita, Taluka Khanapur, District Sangli, admeasuring 14 Acres and 28 Gunthas (hereinafter referred to as "the said land") belonged to a religious institution, namely, Mhaswad Sidha Devasthan. The said land was classified as Devasthan Inam Class III land in the Land Alienation Register prepared by the Inam Commission, and the corresponding Sanad number of such Inam grant is recorded as 8673. The petitioners have placed on record a copy of the Inam Patrak obtained from the Pune Archives Office, which describes the said land as Devasthan Inam land. Furthermore, the Dumala Land Register (Gaon Namuna No.3), maintained in the village Chawdi by the Talathi under the supervision of the Tahsildar, reflects that the said land is recorded as Devasthan Inam land. The said register further evidences the existence of the Deity (Devasthan Institution), the continuance of religious rites and rituals associated therewith, and the utilization of profits and income generated from the land for the benefit of the Deity.

3. According to the petitioners, their predecessor-in-title, one Ganapati Vithu Gurav, was a priest (Gurav) who was performing the religious rituals and managing the affairs of the said temple. It is the case of the petitioners that the land bearing Revision Survey No.1052 was part and parcel of the Inam land pertaining to the said Deity and temple. In or about the year 1930, the name of Dadu Rama Gurav came to be recorded in the revenue records in respect of the said land, and subsequently, the name of Govind Dadu Gurav was recorded. The Land Alienation Register, the Dumala Register, Mutation Entry No.4669, and the Record of Rights pertaining to the said land, as well as the Inam Patrak, consistently describe the said land as Class III Devasthan Inam land.

4. On or about 11th September 2012, respondent No.3 preferred an application before respondent No.1, inter alia, contending that the entry in the record of rights, describing the said land as Class III Devasthan Inam land, was erroneous, and consequently sought deletion of the said description from the revenue records. The petitioners submit that the said application filed by respondent No.3 contained no averment whatsoever to the effect that the Deity of Mhaswadsiddh (Devasthan) is not in existence, or that the religious rites and rituals associated with the Deity are not being performed, or that the profits and income derived from the said land are not being utilized for the benefit of the Deity.

5. On 31st October 2012, respondent No.2, through the Sub- Divisional Officer, Khanapur, Taluka Vita, District Sangli, submitted a report, inter alia, pointing out that the said land has been shown as Devasthan Inam land since the year 1930, and that the entries in the Mutation Register, particularly Mutation Entry Nos.4669 and 5694, as well as the 7/12 extracts from 1953-1954 onwards, and the Inam Patrak, support and corroborate the said position. The Sub-Divisional Officer, therefore, recommended rejection of the application filed by respondent No.3.

6. Respondent No.1, after granting opportunity of hearing to both sides, proceeded to allow the application filed by respondent No.3 and passed an order canceling the exemption earlier g

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