Taxmann’s Places of Worship (Special Provisions) Act 1991 – Bare Act with Section Notes – Edition 2025.

Taxmann’s Places of Worship (Special Provisions) Act 1991 – Bare Act with Section Notes – Edition 2025.

Description

Places of Worship (Special Provisions) Act [Bare Act with Section Notes ] by Taxmann offers a comprehensive presentation of the Act, supplemented with section notes. Compiling relevant statutory provisions, section notes, and case law references in one place, this book is an authoritative guide for anyone seeking to understand or apply the law on preserving religious sites in India.

This book is intended for the following audience:

• Legal Practitioners & Litigators – Advocates, law firms, and public prosecutors will find the section-by-section commentaries and cited case laws immensely useful in litigation and advisory work
• Judicial Officers & Academicians – Judges, magistrates, law professors, and researchers can rely on the structured notes to clarify nuanced aspects of the Act
• Government Officials & Policymakers – Administrators involved in land acquisition, urban planning, and heritage preservation will benefit from the provisions clarifying the interplay between religious sites and public infrastructure projects
• Students & Aspirants – Law students and aspirants preparing for competitive exams will find the concise explanations, case references, and historical context especially valuable
• General Public & NGOs – Anyone involved in activism, social service, or public interest litigation related to religious sites can use this resource to understand the statutory protections in place

The Present Publication is the 2025 Edition, covering the amended and updated text of the Places of Worship (Special Provisions) Act [Act No. 42 of 1991 ], with the following noteworthy features:

• [Bare Act Text (As Amended)] Presents the statutory text of the Places of Worship (Special Provisions) Act, 1991, updated to reflect the latest amendments, including the Repealing and Amending Act, 2001
• [Section Notes] Explains each provision’s legislative intent, scope, and practical application. Includes references to significant judicial decisions that illustrate how courts interpret the law
• [Exhaustive Case Law References] Offers pertinent citations from High Courts and the Supreme Court, ensuring readers understand the evolving jurisprudence around the Act
• [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
• [User-friendly Formatting] Easy-to-read layout, bold headings, and clear indentation help quick comprehension and reference
• [Subject Index] A comprehensive index at the end assists readers in locating specific provisions, case studies, or key terms swiftly

The structure of the book is as follows:

• Act – Provides background on the enactment date, applicability, and extension to Jammu & Kashmir (and now UT of J&K and Ladakh)
• Section Notes
  • Each section is followed by section notes analysing its legal interpretation, supported by legislative history and judicial precedents
  • Critical Commentary & Insights: Commentary addresses controversies and complexities encountered in the practical enforcement of the Act
• Subject Index & References – A user-friendly subject index at the end, alongside a quick reference to major case laws, enabling easy cross-referencing.

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