Singhvi: bus example may be religious, but how you purchase a bus- you do all kind of accounting, malpratices, or you overdo it- take a mercedes limousine to start taking Sabaramila devotees- those mylords understand the difference

CJI: we can lay down only general principles

Singhvi- you can't say this religious practice is excessive, extravagant- those are not in the domain

It is a common misconception to derive essentiality of a religious practice by reference to economic, commercial, or political activities or activities of a secular character. These activities are mentioned in case laws, especially Shirur Mutt, Ratilal Gandhi (supra), etc., not for the purpose of determining the essentiality of religious practices, but as a contrast to them.

In other words, these activities are cited precisely to illustrate what does not constitute a religious practice. In other words, Shirur Mutt draws a contrast between religious practices and non-religious practices.

vastly difference from saying the same case supports only essential religious practices within the fold of religious practices itself. The case law does not undertake any such bifurcation within the domain of religious practices into essential and non-essential practices. Rather, the judgments contrast two distinct and non-overlapping spheres: one comprising religious practices, and the other comprising non-religious or secular activities.

Examples of the latter would include maintaining ledger accounts for the administration of a temple or filing income-tax returns in the prescribed statutory form for a religious institution. At no point do these judgments divide religious practices themselves into essential and non-essential categories.

The only enquiry required to be undertaken before the freedom qua a belief or practice is accorded protection under Article 25 or 26 is:-

a. is the belief genuinely and conscientiously held by an individual as part of a group or denomination? and

b. is it so held as being part of the profession or practice of a religion?