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Report No. 166

28. Provisions of the Act not to apply to certain properties held in Trust.-

Nothing contained in this Act shall apply in relation to any property held by a trust or an institution created or established wholly for public religious or charitable purposes-

(i) such property has been so held by such trust or institution from a date prior to the commencement of this Act; or

(ii) such property is wholly traceable to any property-held by such trust or institution prior to the commencement of this Act.



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