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The Satsangh is a religious, social, charitable organization, which is established to propagate the teaching of the Guru. There is no business activity or trade activity. The Memorandum of Association and other documents would show that Satsangh is a Society registered under the Societies Registration Act and the object of the Satsangh which is a public religious and charitable institution is to help and serve the society at large without discrimination on the principles of Shri Anukul Chandra, the Guru.

Therefore, in view of the result of the examination of the entire materials on record since the L.C.R. is made available before this Court, it is held that in the decision making process both the courts respectively in Misc. Appeal and Misc. Case did not commit any jurisdictional error, illegality or perversity in declining the right of pre-emption sought for by the petitioner on the ground of adjoining land owner, and in such loosely conducted game the petitioner cannot expect any success, when the law in the field demands its requirements in some other way, which are absent with the petitioner.

(a) that the assessee was a preacher of the Satsang cult; (b) the gift of land may have been made to the assessee voluntarily but it was made in consideration of certain spiritual benefits that the donor had received from the assessee in his capacity as a preacher of the Satsang cult. From these points of view it cannot be urged, in our opinion, that the value of the land was not the assessee’s income.

Copy right Act-Under the Copyright Act 1957 registration is not compulsory. There is no section in the Copyright Act 1957, to the effect that the author can have no right or remedy un-less the work is registered. Section 13 of the Copyright Act provides that copy-right shall subsist throughout India in certain classes of works which are enumerated in the section. Section 45 of the Act provides that the author or publisher of, or the owner of or other person interested in the copyright in any work may make an application in the prescribed form accompanied by the prescribed fee to the Registrar of Copyrights for entering particulars of the work in the Register of Copyrights. This section does not say that registration is compulsory.

श्रीशुक उवाच योऽन्त्यः पुरञ्जयो नाम भविष्यो बारहद्रथः । तस्यामात्यस्तु शुनको हत्वा स्वामिनमात्मजम् ॥ १२.०१.००१ ॥ प्रद्योतसंज्ञं राजानं कर्ता यत्पालकः सुतः । विशाखयूपस्तत्पुत्रो भविता राजकस्ततः ॥ १२.०१.००२ ॥ नन्दिवर्धनस्तत्पुत्रः पञ्च प्रद्योतना इमे । अष्टत्रिंशोत्तरशतं भोक्ष्यन्ति पृथिवीं नृपाः ॥ १२.०१.००३ ॥ शिशुनागस्ततो भाव्यः काकवर्णस्तु तत्सुतः । क्षेमधर्मा तस्य सुतः क्षेत्रज्ञः क्षेमधर्मजः ॥ १२.०१.००४ ॥

ओं शुद्धे विशुद्धे शोधनविशोधनि । सुगतात्मजे मैत्रीहृदये निर्मले श्यामे श्यामरूपिणि ॥  महाप्राज्ञे प्रवरे प्रवरभूषिते पराजिते । महारौद्रि विश्वरूपि महायश ॥  कल्पाग्निमहातेजा लोकधात्रीमहायशा । सरस्वती विशालाक्षी प्रज्ञाश्रीबुद्धिवर्धनी ॥

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न जायते यदा जातं नाजातमपि जायते । जाताजाताच्च नैवं हि जायमानोऽपि जायते ॥ ५ ॥ नैकत्वेऽनेकवृत्तिर्न नोऽनेकत्वे हि नैकता । तत्प्रतीत्यसमुत्पन्नभावास्ते ह्यनिमित्तकाः ॥ ७ ॥ द्वादशाङ्गो ह्यनुत्पादः समुत्पादः प्रतीत्यजः । एकचित्ते न तद्युक्तं बहुष्वपि न युज्यते ॥ ८ ॥ आत्मा नास्ति न चानात्मा नित्यानित्ये दुःखं सुखम् ।
शुचिर्नाशुचिरप्यस्ति विपर्यासा न सन्त्यतः ॥ ९ ॥

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