Cap. 201 Art. 8Immovable property acquired for certain specified purposes also exempt.
(1) Subject to the provisions of subarticles (2), (3) and (4), the provisions of articles 3 and 5 shall also not apply -
(a) to any site which has been acquired, under any title whatsoever, by any church or other pious or religious institution for the purpose of the construction thereon of a church or the building of a pious or religious institution, or for the extension thereon of any such church or building, or for the use of churches, or for the construction or extension thereon of a parochial house, a seminary or a house for any religious community or for the construction of cemeteries, provided that a certificate of the approval of the use for any of the said purposes, given by the competent ecclesiastical authorities, is received by the Attorney General within ninety days of the date of publication of the deed by virtue whereof such acquisition was made;
(b) to any building which has been acquired, under any title whatsoever, by any church or other pious or religious institution for any of the said purposes, provided that a certificate as referred to in the last preceding paragraph is received by the Attorney * General within the period therein prescribed.
(2) Except where the site or the building referred to in the last preceding subarticle has been acquired for the purpose of the construction or the extension thereon of a church, such site or building shall be forfeited ipso facto to the Government unless it has been applied to the use specified in the certificate of the competent ecclesiastical authorities within two years, in the case of a site, or within one year, in the case of a building, from the date on which, but for the provision of the said subarticle, the prescribed period would commence to run, or within such further period, which may not exceed two years, as the Prime Minister, on application of the administrator or other lawful representative of
*Act XIV of 1991 (transitory provision): The term of ninety days referred to in article 8(1)(b) shall, in relation to immovable property acquired by a church or other pious or religious institution belonging to a denomination other than the Roman Catholic Church, at any time after the 1st day of January, 1990, but before the 12th July, 1991, be deemed to commence to run as from the 12th July, 1991. extension thereon of a church, such site or building shall be forfeited ipso facto to the Government unless the structure of the church or the extension thereof has been erected within three years from the date on which, but for the provision of the said subarticle, the prescribed period would commence to run, or such longer period, which may not exceed six years, as the competent ecclesiastical authorities will have specified for that purpose in their certificate referred to in subarticle (1).
(4) Where a site or building, which is exempt from the provisions of articles 3 and 5 under subarticle (1), ceases to be used for the certified purpose -
(i) the administrator or other lawful representative of the church or other pious or religious institution to which such site or building belongs shall, under penalty of ipso facto forfeiture to the Government, within three months of the date when the site or building has ceased to be so used, notify in writing of such fact the Attorney General; and
(ii) except where it has been forfeited to the Government owing to the default of notice in accordance with the provision of the last preceding subparagraph, such site or building shall be deemed, for the purposes of this Act, to have been acquired by the church or other pious or religious institution to which it belongs on the day on which it has ceased to be used for the certified purpose and, thereupon, the provisions of articles 3 and 5 shall apply accordingly.
(5) Without prejudice to the provisions of subarticles (2), (3) and (4), the expressions "building", "parochial house", "seminary" and "house for any religious community", in subarticle (1), shall be deemed to include any such open land annexed to any of the said constructions and included in the certificate of the competent ecclesiastical authorities as the Prime Minister in his discretion may approve: Provided that the Prime Minister’s approval shall not be required in respect of any courtyard or other similar open space which may normally form part of a building.