Notwithstanding anything in any other law for the time being in force or custom, usage or contract, Sanad, deed or engagement, the administration and the governance of the Temple and its endowments shall vest in a Committee called the Shri Jagannath Temple Managing Committee constituted as such by the State Government, and it shall have the rights and privileges in respect thereof as provided in Section 33. It shall be a body corporate, having perpetual succession and a common seal, and may, be the said name sue and be sued.
CASE LAWS Sec. 5, 33 - Constitution of India - Art. 14 - Income-tax Act- sec: 10 (23BBA) - Endowments of temple - Vested in shri Jagannath Temple Managing Committee enjoying exemption from Income Tax under Sec. 10 (23 BBA) since 1962 - Withdrawal of exemption without giving opportunity of hearing to Committee - Illegal, since it involves civil consequences Revenue authorities did not merely stop by passing the said order, but in order to implement same, passed several other directions - Post decisional hearing becomes idle formality : Shri Jagannath Temple Managing Committee, Puri v.
Commissioner of Income Tax, Bhubanewar and others : AIR 2008 Ori. 37 : 2007 (Supp.-II) OLR 973.