Religious Endowment Or Endowment

Religious endowment or endowment, the ex-pression 'religious endowment' or 'endowment' has been defined in clause (11) of s. 9 as follows: 'Religious endowment' or 'Endowment' means all property belonging to, or given or endowed for the support of maths or temples or for the performance of any service or charity connected therewith and includes the premises of maths or temple but does not include gifts of property made as personal gifts or offerings to the head of a math or to the archaka or other employee of a temple. It follows that 'all property' belonging to, or given or endowed for the support of a temple or for the performance of any service or charity connected with the temple will constitute its endowment, including the premises of the temple, Commissioner v. Sri Ratnavarma Heggade, AIR 1977 SC 1848: (1977) 1 SCC 525: (1977) 1 SCR 889.