TAMIL NADU HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS ACT, 1959

TAMIL NADU HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS ACT, 1959

Preamble - THE TAMIL NADU HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS ACT, 1959

THE [1][TAMIL NADU] HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS ACT, 1959

[2] [Act No. 22 of 1959][3]

[2nd December, 1959]

PREAMBLE

An Act to amend and consolidate the law relating to the administration and governance of Hindu Religious and Charitable Institutions and Endowments in the [4][State of Tamil Nadu];

WHEREAS it is expedient to amend and consolidate the law relating to the administration and governance of Hindu Religious and Charitable Institutions and Endowments in the [5][State of Tamil Nadu];

BE it enacted in the Tenth Year of the republic of India as follows:-

Section 1 - Short title, extent, application and commencement

(1)     This Act may be called the [6][Tamil Nadu] Hindu Religious and Charitable Endowments Act, 1959.

(2)     It extends to the whole of the [7][State of Tamil Nadu].

(3)     It applies to all Hindu public religious institutions and endowments [8][including] the incorporated Dewaswoms and Unincorporated Dewaswoms.

Explanation.- In this sub-section, Hindu public religious institutions and endowments do not include Jain religious institutions and endowments.

(4)     (a) The provisions of this Act except the provisions of-

(i)       Sub-section (4) of section 92, in so far as that sub-section relates to Consultative Committees and sub-committees thereof, and

(ii)      Clause (xxi) (b) of sub-section (2) of section 116 shall come into force on such date as the Government may, by notification, appoint and different dates may be appointed for different areas and for different provisions of this Act.

(b) The provisions of sub-section (4) of section 92 in so far as that sub-section relates to Consultative Committees and sub-committees thereof and of clause (xxi)(b) of sub-section (2) of section 116 shall be deemed to have come into force on the 28th November 1958.

Section 2 - Power to extend Act to Jain Religious Institutions and Endowments

(1)     The Government may, by notification, extend to Jain public religious institutions and endowments, all or any of the provisions of this Act and of any rules made thereunder and thereupon, the provisions so extended shall apply to such institutions and endowments:

Provided that before issuing such a notification, the Government shall publish in the [9]Fort St. George Gazette, a notice of their intentions to do so, fix a period which shall not be less than two months from the date of publication of the notice, for the persons interested in the institutions and endowments concerned to show cause against the issue of the notification and consider their objections, if any.

(2)     In this Act, wherever the word “Hindu” occurs, it shall, in respect of Jain public religious institutions and endowments to which the provisions of this Act have been extended under sub-section (1) be construed to mean “Jain” unless the context otherwise requires.

Section 3 - Power to extend Act to Charitable Endowments

(1)     Where the Government have reason to believe that any Hindu or Jain public charitable endowment is being mismanaged, they may direct the Commissioner to inquire, or to cause an inquiry to be made by any officer authorized by him in this behalf, into the affairs of such charitable endowment and to report to them whether, in the interests of the administration of such charitable endowment, it is necessary to extend thereto all or any of the provisions of this Act and of any rules made thereunder.

(2)     The Commissioner or the officer authorized by him under sub-section (1) shall, while making an inquiry under that sub-section, have all the powers of a Civil Court under the Code of Civil Procedure, 1908 (Central Act V of 1908) for the purposes of enforcing the attendance of witnesses and compelling the production of books, accounts, documents, securities, cash and other properties belonging to or in the custody of such charitable endowments and shall follow the procedure applicable under the said Code in regard to recording of evidence and hearing of parties.

(3)     If, after considering the report of the Commissioner submitted under sub-section (1), the Government are satisfied that such charitable endowment is being mismanaged and that, in the interests of the administration of such charitable endowment, it is necessary to extend thereto all or any of the provisions of this Act and of any rules made thereunder, they may, by notification, extend to such charitable endowment the said provisions, and thereupon, the provisions so extended shall apply to such charitable endowment as if it were a specific endowment:

Provided that before issuing such a notification, the Government shall publish in the [10]Fort St. George Gazette, a notice of their intention to do so, specifying the reasons for the action proposed to be taken by them and fixing a period which shall not be less than two months from the date of publication of the notice, for the persons interested in the endowment concerned to show cause against the issue of the notification and consider their objections, if any.

(4)     Notwithstanding anything contained in this section, the Government may, on application made by the trustee of any Hindu or Jain public charitable endowment, or where there are more trustees than one, then by those trustees or a majority of them and with the concurrence of the trustee or trustees making the application, extend, by notification, to such charitable endowment all or any of the provisions of this Act and of any rules made thereunder, and thereupon the provisions so extended shall apply to such charitable endowment as if it were a specific endowment.

Section 4 - Exemptions

[11][The Government may, by notification exempt whether prospectively or retrospectively] from the operation of any of the provisions of this Act or of any rules made thereunder any religious institution or religious or charitable endowment or vary or cancel any such exemption:

Provided that before such exemption is varied or cancelled, the person affected shall be given a reasonable opportunity of showing cause against such variation or cancellation.

Section 5 - Certain Acts not to apply to Hindu Religious Institutions and endowments

The following enactments shall cease to apply to Hindu religious institutions and endowments, namely:--

(a)      The [12][Tamil Nadu] Endowments and Escheats Regulation, 1817 ([13][Tamil Nadu] Regulation VII of 1817);

(b)      The Religious Endowments Act, 1863 (Central Act XX of 1863);

(c)      The Charitable Endowments Act, 1890 (Central Act VI of 1890);

(d)      The Charitable and Religious Trusts Act, 1920 (Central Act XIV of 1920); and

(e)      Section 92 and 93 of the Code of Civil Procedure, 1908 (Central Act V of 1908)

Section 6 - Definitions

In this Act, unless the context otherwise requires,--

[14][(1) “Additional Commissioner” means an Additional Commissioner appointed under section 9;

(1-A) “Advisory Committee” means the Committee constituted by the Government under sub-section (1) of section 7.

(2)   [15][Omitted.]

“(2) “Area Committee” means in relation to any temple or specific endowment, the Area Committee constituted under this Act and exercising powers and discharging duties in respect of such temple or specific endowment:

Provided that in respect of the transferred territory, the powers and duties of the Area Committee shall, until the date of the Travancore-Cochin Hindu Religious Institutions Act, 1950 (Travancore-Cochin Act XV of 1950), be exercised and discharged by such authority or officer, as may be specified by the Government and after the date of the constitution of such Board, such Board shall be deemed to be the Area Committee.”

(3)   “Assistant Commissioner” means an Assistant Commissioner appointed under section 9;

(4)   “Board” means the Board constituted under section 10 of the 3[Tamil Nadu] Hindu Religious Endowments Act, 1926 ([16] [Tamil Nadu] Act II of 1927);

(5)   “Charitable endowments” means all property given or endowed for the benefit of, or used as of right by, the Hindu or the Jain community or any section thereof, for the support or maintenance of objects of utility to the said community or section, such as rest-houses, choultries, patasalas, schools and colleges, houses for feeding the poor and institutions for the advancement of education, medical relief and public health or other objects of a like nature; and includes the institution concerned;

(6)   “Commissioner” means the Commissioner appointed under section 9;

(7)   “Court” means—

(i)       in relation to a math or temple situated in the Presidency town, the [17][Chennai] City Civil Court

(ii)      in relation to a math or temple situated elsewhere, the Subordinate Judge’s Court having jurisdiction over the area in which the math or temple is situated, or if there is no such Court, the District Court having such jurisdiction;

(iii)     in relation to a specific endowment attached to a math or temple, the Court which could have jurisdiction as aforesaid in relation to the math or temple;

(iv)    in relation to a specific endowment attached to two or more maths or temples, any Court which would have jurisdiction as aforesaid in relation to either or any of such maths or temples;

(8)   “Deputy Commissioner” means a Deputy Commissioner appointed under section 9;

[18][(8-A) Omitted (By Tamil Nadu Act 15/06)

(9)   “Executive officer” means a person who is appointed to exercise such powers and discharge such duties appertaining to the administration of a religious institution as are assigned to him by or under this Act or the rules made thereunder or by any scheme settled or deemed to have been settled under this ct;

(10)  “Government” means the State Government;

(11)  “Hereditary trustee” means the trustee of a religious institution, the succession to whose office devolves by hereditary right or is regulated by usage or is specifically provided for by the founder, so long as such scheme of succession is in force;

(12) “incorporated Devaswoms” means the Devaswoms mentioned in Schedule-1 [19][***];

[20][(12-A) “Inspector” means an Inspector in the Hindu Religious and Charitable Endowments Administration Department;

(12-B) “Joint Commissioner” means a Joint Commissioner appointed under section 9;]

(13) “math” means a Hindu religious institution with properties attached thereto and presided over by a person, the succession to whose office devolves in accordance with the direction of the Founder of the institution or is regulated by usage and–

(i)       whose duty it is to engage himself in imparting religious instruction or rendering spiritual service; or

(ii)      who exercises or claims to exercise spiritual headship over a body of disciples;

and include places of religious worship or instruction which are appurtenant to the institution;

Explanation.— Where the headquarters of a math are outside the State but the math has properties situated within the State, control shall be exercised over the math in accordance with the provisions of this Act, in so far as the properties of the math situated within the State are concerned;

(14)  “non-hereditary trustee” means a trustee who is not a hereditary trustee;

(15)  “person having interest” means—

(a)      in the case of a math, a disciple of the math or a person of the religious persuasion to which the math belongs;

(b)      in the case of a temple, a person who is entitled to attend at or is in the habit of attending the performance of worship or service in the temple, or who is entitled to partake or is in the habit of partaking in the benefit of the distribution of gifts thereat;

(c)      in the case of a specific endowment, a person who is entitled to attend at or is in the habit of attending the performance of the service or charity, or who is entitled to partake or is in the habit of partaking in the benefit of the charity;

[21][(15-A)* * *]

(16) “religious charity” means a public charity associated with Hindu festival or observance of a religious character, whether it be connected with a math or temple or not;

(17) “Religious endowment” or “endowment” means all property belonging to or given or endowed for the support of maths or temples, or given or endowed for the performance of any service or charity of a public nature connected therewith or of any other religious charity; and includes the institution concerned and also the premises thereof, but does not include gifts of property made as personal gifts to the archaka, service holder or other employee of a religious institution;

Explanation.— (1) Any inam granted to an archaka, service holder or other employee of a religious institution for the performance of any service or charity in or connected with a religious institution shall not be deemed to be a personal gift to the archaka, service holder or employee but shall be deemed to be a religious endowment.

Explanation.— (2) All property which belonged to, or was given or endowed for the support of a religious institution, or which was given or endowed for the performance of any service or charity of a public nature connected therewith or of any other religious charity shall be deemed to be a “religious endowment” or endowment” within the meaning of this definition, notwithstanding that, before or after the date of the commencement of this Act, the religious institution has ceased to exist or ceased to be used as a place of religious worship or instruction or the service or charity has ceased to be performed:

Provided that this Explanation shall not be deemed to apply in respect of any property which vested in any person before the 30th September 1951, by the operation of the law of limitation;

[22][(18) “Religious institution” means a math, temple or specific endowment and includes,:-

(i)       omitted.

(ii)      any other institution established or maintained for a religious purpose.

(19) “specific endowment” means any property or money endowed for the performance of any specific service or charity in a math or temple or for the performance of any other religious charity, but does not include an inam of the nature described in Explanation (1) to clause (17);

Explanation.— (1) Two or more endowments of the nature specified in this clause, the administration of which is vested in a common trustee, or which are managed under a common scheme settled or deemed to have been settled under this Act, shall be construed as a single specific endowment for the purposes of this Act;

Explanation.— (2) Where a specific endowment attached to a math or temple is situated partly within the State and partly outside the State, control shall be exercised in accordance with the provisions of this Act over the part of the specific endowment situated within the State;

(20) “temple” means a place by whatever designation known, used as a place of public religious worship and dedicated to, or for the benefit of, or used as of right by, the Hindu community or of any section thereof, as a place of public religious worship;

Explanation.— Where a temple situated outside the State has properties situated within the State, control shall be exercised over the temple in accordance with the provisions of this Act, in so far as the properties of the temple situated within the State are concerned;

[23][20-A) * * *]

(21) “transferred territory” means the Kanyakumari district and the Shencottah taluk of the Tirunelveli district;

(22) “trustee” means any person or body by whatever designation known in whom or in which the administration of a religious institution is vested and includes any person or body who or which is liable as if such person or body were a trustee;

(23) “unincorporated Dewaswoms” means the Dewaswoms mentioned in Schedule II [24][* * *];

Section 7 - Constitution of Advisory Committee

[25] [CHAPTER 1-A – Omitted]

[26][(1) The Government shall constitute, for the State of the Tamil Nadu, a Committee called the Advisory Committee consisting of the following members, namely:-

(a)      the Chief Minister, who shall be the Chairman, ex-officio;

(b)      the Minister in-charge of the portfolio of Hindu Religious and Charitable Endowments who shall be the Vice-Chairman, ex-officio ;

(c)      the Secretary to Government in-charge of Hindu Religious and Charitable Endowments, who shall be the Member ex-officio;

(d)      Such number of non-officials professing Hindu religion, nominated by the Government, of whom one shall be a member of the Scheduled Castes or Scheduled Tribes ;

(e)      The Commissioner, who shall be the Member-Secretary, ex-officio.

(2)   The term of office of non-official members shall be three years and other matters relating to the Advisory Committee shall be such as may be prescribed.

(3)   The Government may, after giving a show cause notice remove all or any of the non-official members of the Advisory Committee in the public interest.]

Section 7A - Section 7A

Omitted by Sec. 3 of the Tamil Nadu H.R.& C.E. (Amendment) Act, 2006, (The Act 15/06)

Section 8 - Authorities under the Act

[27][THE COMMISSIONER AND OTHER CONTROLLING AUTHORITIES]

[28][There shall be the following classes of authorities under this Act, namely:—

(a)      the Commissioner;

[29][(aa) Additional Commissioner;]

(b)      Joint Commissioner;

(c)      Deputy Commissioners; and

(d)      Assistant Commissioners].

Section 9 - Government to appoint Commissioner, etc.

(1)     The Government shall appoint the Commissioner, [30][the Additional Commissioner] and [31][such number of Joint, Deputy and Assistant Commissioners] as they may think fit.

(2)     (a) Appointment to the post of Commissioner shall be—

(i)    by transfer from among the members of the [32][Tamil Nadu] State Higher Judicial Service or of the [33][Tamil Nadu] State Judicial Service or of any other service; or

[34] [(ii) by promotion from Additional Commissioner]; or

(iii)   by direct recruitment.

[35] [(aa) Appointment to the post of Additional Commissioner shall be by promotion from Joint Commissioner;

(aaa) Appointment to the post of Joint Commissioner shall be by promotion from Deputy Commissioner];

(b) appointment to the post of Deputy Commissioner shall be—

(i)       by transfer from among the members of the [36] [Tamil Nadu] State Judicial Service or of any other service ; or

(ii)      by promotion from Assistant Commissioners ; or

(iii)     by direct recruitment ; or

(iv)    by agreement or contract.

(c) [37][* * *]

Section 10 - Commissioner, etc., to be Hindus

The Commissioner, [38][the Additional Commissioner], [39][every Joint, Deputy or Assistant Commissioner] and every other officer or servant appointed to carry out the purpose of this Act, by whomsoever appointed, shall be a person professing the Hindu Religion and shall cease to hold office as such when he ceases to profess that religion.

Section 11 - Commissioner to be corporate sole

[40] [The Commissioner shall be a corporate sole and shall have perpetual succession and a common seal and may sue and be sued in his corporate name].

Section 12 - Commissioner, etc., to be servants of Government

(1)     The Commissioner, [41][Additional Commissioner], [42][Joint Commissioners], Deputy Commissioners, Assistant Commissioners and other officers and servants including executive officers of religious institutions employed for the purposes of this Act shall be servants of the Government and their salaries, allowances, pensions and other remuneration shall be paid in the first instance out of the Consolidated Fund of the State. The [43][* * *] cost of auditing the accounts of religious institutions shall also be paid in the first instance out of the Consolidated Fund of the State.

(2)     (a) The Commissioner shall, out of the [44][Tamil Nadu Hindu Religious and Charitable Endowments Administration Fund], repay to the Government sums paid by the Government under sub-section (1).

(b) Omitted by Sec. 2 of Tamil Nadu HR & CE Act, 2006 (Tamil Nadu Act 1/06)

(c) (i) For the purpose of pension or other remuneration payable to any executive officer serving immediately before the date of the commencement of this Act and retiring on or after that date, the Government may take into account the service of such officer before that date, subject to such conditions as may be prescribed ;

(ii) The Commissioner may recover from the religious institution concerned also the portion of the pension or other remuneration attributable to the service of such executive officer as is mentioned in sub-clause (i) before the date of the commencement of this Act.

Section 13 - Delegation to Additional Commissioner, Joint Commissioners or Deputy Commissioners

[45][Additional Commissioner], [46][Joint Commissioners or Deputy Commissioners]

(1)     The Commissioner shall, with the previous approval of the Government, specify the area within which each [47] [Joint Commissioner or Deputy Commissioner], if there is more than one, shall exercise the powers conferred and discharge the duties imposed by this act or the rules made thereunder on a [48][Joint Commissioner or Deputy Commissioner] as such.

(2)     The Commissioner may delegate any of the powers conferred or duties imposed on him by this Act or the rules made thereunder [including the powers and duties of an Assistant Commissioner which may be exercised by the Commissioner under the proviso to sub-section (2) of section 14 but not including the powers and duties of the Commissioner under [49][section 21, 22, 46, 47, 59, 69, 72] or sub-section (2) of section 92, in respect of any area or any class or group of institutions in the State or any area therein to [50] [Additional Commissioner], or [51][Joint Commissioner or Deputy Commissioner], subject to such restrictions and control as the Government may, by general or special order, lay down and subject also to such limitations and conditions, if any, as may be specified in the order of delegation.

Section 13A - Powers and duties of Additional Commissioner and Joint Commissioner

[52][Additional Commissioner and Joint Commissioner]

[53] [Subject to the administrative control of the Commissioner, [54][the Additional Commissioner, or the Joint Commissioner, as the case may be,] shall exercise such powers and discharge such duties of the Commissioner as may, from time to time, be determined by the Government, and any order passed or proceeding taken by the [55][Additional Commissioner or the Joint Commissioner, as the case maybe,] in exercise of powers and discharge of such duties shall be deemed to be an order of the Commissioner for the purposes of this Act.]

Section 14 - Territorial jurisdiction and powers and duties of Assistant Commissioners

(1)     The Commissioner shall, with the previous approval of the Government, divide the State into divisions, each of which shall be in the charge of an Assistant Commissioner.

(2)     An Assistant Commissioner shall exercise the powers conferred and discharge the duties imposed on him by this Act or the rules made thereunder in respect of his division:

Provided that the Commissioner may, by order in writing, declare that the exercise and discharge of all or any of such powers and duties shall be subject to such exceptions, limitations and conditions as may be specified in the order, and may himself exercise or discharge any power or duty so excepted.

[56][(2-A) Without prejudice to the provisions of sub-section (2), an Assistant Commissioner shall exercise the powers conferred and discharge the duties imposed on him by this Act or the rules made thereunder in respect of—

(i)       all temples situated in his division other than temples included in the list published under section 46,

(ii)      the specific endowments attached to such temples other than specific endowments included in the list published under section 46, and

(iii)     the charitable endowments in his division to which the provisions of this Act have been extended under section 3:

Provided that where a specific endowment is attached to two or more temples comprised within the jurisdiction of two or more Assistant Commissioners or where a charitable endowment to which the provisions of the Act have been extended under section 3 consists of properties situated within the jurisdiction of two or more Assistant Commissioners, the Commissioner shall decide as to which of the Assistant Commissioners shall exercise the powers and discharge the duties in respect of such specific endowment or charitable endowment:

Provided further that where a specific endowment is attached partly to one or more temples included in the list published under section 46 and partly to one or more temples not so included, only the Commissioner shall exercise the powers and discharge the duties in respect of such specific endowments.]

(3)   The Commissioner may delegate to an Assistant Commissioner any of the powers conferred or duties imposed on the Commissioner by this Act or the rules made thereunder (other than the powers and duties referred to in [57] [sections 21, 22, 46, 47, 59, 69, 72] or sub-section (2) of section 92) in respect of the division of the Assistant Commissioner or of any institutions or any clause or group of institutions in that division, subject to such restrictions and control as the Government may, by general or special order lay down and subject also to such limitations and conditions, if any, as may be specified in the order of delegation.

[58][(4) The Inspector shall discharge such duties as may be assigned to him by the Commissioner, either by general or special order, under the Act or the rules made thereunder in respect of such religious institutions as may be prescribed].

Section 15 to 20 - Section 15 to 20

[59][Omitted]

Section 21 - Powers of Commissioner to call for records and pass order

(1)     The Commissioner may call for and examine the record of [60][any Joint or Deputy or Assistant Commissioner,] [61][* * *] or of any trustee of a religious institution other than a math or a specific endowment attached to a math in respect of any proceeding under this Act [62][not being a proceeding in respect of which a suit or an appeal to a court is provided by this Act] [63][or in respect of which an application for revision has been preferred under section 21-A to the Joint Commissioner or Deputy Commissioner and is pending disposal by him to satisfy himself as to the regularity of such proceeding or the correctness, legality or propriety of any decision or order passed therein].

(2)     If any such decision or order has been passed by [64][any Joint or Deputy or Assistant Commissioner], or by the trustee of any religious institution other than a math or a specific endowment attached to a math and other than one included in the list published under section 46, and it appears to the Commissioner that the decision or order should be modified, annulled, reversed or remitted for reconsideration, he may pass orders accordingly.

(3)     (a) If any such decision or order has been passed [65][* * *] by the trustee of any religious institution included in the list published under section 46, the Commissioner may, if he thinks fit, remit the matter together with his observations in regard thereto, [66] [to the trustee], for reconsideration of the decision or order and report to the Commissioner within a time to be specified by him in this behalf.

(b) On receipt of, and after considering, such report, it shall be open to the Commissioner to modify, annul or reverse the decision or order as revised after such reconsideration, as the case may be.

(c) If the report is not received by the Commissioner within the time specified or such further time as may be granted by him, the Commissioner may modify, annul or reverse the decision or order of [67][the trustee].

(4)     (a) The Commissioner may call for and examine the record of any trustee of a math or a specific endowment attached to math in respect of any proceeding under this Act (not being a proceeding in respect of which a suit or appeal to a Court is provided by this Act) to satisfy himself as to the legality of any decision or order passed therein.

(b) If any such decision or order has been passed illegally by the trustee of a math or a specific endowment attached to a math and it appears to the Commissioner that the decision or order should be modified, annulled, reversed or remitted for reconsideration, he may pass orders accordingly.

(5)     The Commissioner shall not pass any order prejudicial to any party under sub-section (2), or clause (b) or clause (c) of sub-section (3) or under clause (b) of sub-section (4), without hearing him or giving him a reasonable opportunity of being heard.

(6)     The Commissioner may stay the execution of any decision or order of the nature referred to in sub-section (1) or clause (a) of sub-section (4), pending the exercise of his powers under sub-section (2) or sub-section (3) or under clause (b) of sub-section (4) in respect thereof.

(7)     Every application to the Commissioner for the exercise of his powers under this section shall be preferred within three months from the date on which the order or proceeding to which the application relates was communicated to the applicant.

Section 21A - Powers of Joint or Deputy Commissioner to call for records and pas order

[68][(1) The Joint or Deputy Commissioner may call for and examine the record of any Assistant Commissioner in respect of any proceeding under this Act (not being a proceeding in respect of which a suit or an appeal to a Court is provided by this Act), to satisfy himself as to the regularity of such proceeding, or the correctness, legality or propriety of any decision or order passed therein.

(2)   If, any such decision or order has been passed by any Assistant Commissioner and it appears to the Joint or Deputy Commissioner that the decision or order should be modified, annulled, reversed or remitted for reconsideration, he may pass orders accordingly.

(3)   The Joint or Deputy Commissioner shall not pass any order prejudicial to any party under sub-section (2) without hearing him or giving him a reasonable opportunity of being heard.

(4)   The Joint or Deputy Commissioner may stay the execution of any decision or order of the nature referred to in sub-section (1) pending the exercise of his powers under sub-section (2) in respect thereof.

(5)   Every application to the Joint or Deputy Commissioner for the exercise of his powers under this section shall be preferred within three months from the date on which the decision or order to which the application relates was communicated to the applicant.]

Section 22 - Other powers of Commissioner

(1)     The Commissioner shall have power at any stage—

(a)      to transfer any proceeding pending before [69][a Joint or a Deputy or an Assistant Commissioner] to his own file and dispose of it himself, or

(b)      to transfer it to another [70][Joint or Deputy or Assistant Commissioner] for disposal.

(2)     If the Commissioner is satisfied that [71][a Joint or a Deputy or an Assistant Commissioner] has failed to exercise any power or discharge any duty which he ought to have exercised or discharged, the Commissioner may himself exercise such power or discharge such duty.

[72][(3) * * * * *] Omitted.

(4)   Notwithstanding anything contained in this Act, where the office of [73][a Joint or a Deputy or an Assistant Commissioner] is vacant, the Commissioner may, until the vacancy is filled.—

(a)      himself exercise the powers conferred and discharge the duties imposed by this Act or the rules made thereunder on the [74] [Joint or Deputy or Assistant Commissioner] ; or

(b)      authorize another [75][Joint or Deputy or Assistant Commissioner] to exercise the said powers and discharge the said duties.

(5)   Any party aggrieved by an order of the Commissioner under sub-section (1)(a), (2) [[76]] or (4) (a), not being an order against which a suit or an appeal to a Court is provided in this Act, may appeal to the Government within three months from the date of receipt of the order by him :

Provided that the Government shall not pass any order prejudicial to any party unless he has had a reasonable opportunity of making his representations.

Section 23 - Power and duties of the Commissioner in respect of temples and religions endowments

[77][the Commissioner] in respect of [78][temples and religions endowments]

Subject to the provisions of this Act, the administration of [79][all temples (including specific endowments attached thereto) and all religious endowment] shall be subject to the general superintendence and control of [80][the Commissioner] and such superintendence and control shall include the power to pass any orders which may be deemed necessary to ensure that [81][such temples and endowments] are properly administered and that their income is duly appropriated for the purposes for which they were founded or exist :

[82][Provided that [83][the Commissioner] shall not pass any order prejudicial to any temple or endowment unless the trustees concerned had a reasonable opportunity of making their representations.

Section 24 - Power to enter religious institutions

[84][(1) [85][The Commissioner, or an Additional] or a Joint or a Deputy or an Assistant Commissioner or any officer authorized by the Commissioner or [86][Additional Commissioner or Joint Commissioner or Deputy Commissioner or] the Assistant Commissioner in his behalf shall have power to enter the premises of any place of worship for the purpose of exercising any power conferred or discharging any duty imposed by this Act, or the rules made thereunder.

(2)   If any such officer is resisted in the exercise of such power or discharge of such duty, the Magistrate having jurisdiction shall, on a written requisition from such officer direct any police officer not below the rank of Sub-Inspector to render such help as may be necessary to enable the officer to exercise such power or discharge such duty.

(3)   Before entering the sanctum sanctorum or pooja gruha or any other portion held specially sacred within the premises of a religious institution or place of worship, the person authorized by or under sub-section (1) or the police officer referred to in sub-section (2), shall give reasonable notice to the trustee or head of the institution and shall have due regard to the religious practice or usage of the institution.

(4)   Nothing in this section shall be deemed to authorize any person who is not a Hindu to enter the premises or place referred to in this section or any part thereof.

(5)   If any question arises, whether the religious practice or usage of the institution prohibits entry into the sanctum sanctorum or pooja gruha or any other portion held specially sacred within the premises of a religious institution, or place or worship, by the person or police officer mentioned in sub-section (3), the question shall be referred for the decision of the Commissioner. Before giving any decision on any such question, the Commissioner may make such enquiry as he deems fit.

(6)   Any person aggrieved by the decision of the Commissioner under sub-section (5) may, within one month from the date of the decision, appeal to the Government.

Provided that the Government shall not pass any order prejudicial to any party unless he has had a reasonable opportunity of making his representations.]

Section 25 - [* * *] Commissioner, etc., to observe appropriate forms and ceremonies

[87][* * *]

[88][The Commissioner] [89][an Additional Commissioner], [90][a Joint Commissioner], [91][a Deputy Commissioner] [92][or an Assistant Commissioner] and every other person exercising powers of superintendence or control under this Act, shall so far as may be, observe forms and ceremonies appropriate to the religious institution in respect of which such powers are exercised and in the case of a math, act in conformity with the usages of the math in his dealing with the head of the math.

Section 26 - Qualification of trustees

(1)     A person shall be disqualified for being appointed as, and for being, a trustee of any religious institution—

(a)      if he does not profess the Hindu religion ;

[93][(aa) if he is not a citizen of India];

(b)      except in the case of a hereditary trustee, if he is less than twenty-five years.

(c)      if he is an undercharged insolvent ;

(d)      if he is of unsound mind or is suffering from mental defect or infirmity which would render him unfit to perform the functions and discharge the duties of a trustee or is suffering from leprosy or any other loathsome disease ;

(e)      if he is interested in a subsisting lease of any property of, or contract made with or any work being done for the religious institution or is in arrears of any kind due by him to such religious institution or endowment;

(f)       if he is employed as a paid legal practitioner on behalf of or against the religious institution;

[94][(ff) if he has been removed or dismissed from service under the Central Government or any State Government or any local authority];

(g)      if he has been sentenced by a criminal court for an offence involving moral delinquency, such sentence not having been reversed or the offence pardoned;

(h)     if he has acted adverse to the interest of the institution.

(2)     If a trustee—

(a)   becomes subject to any of the disqualifications mentioned in sub-section (1) ; or

[95] [(b) resigns his seat by writing under his hand addressed—

(i)       in the case of trustee appointed by the Assistant Commissioner, to the Assistant Commissioner

(ii)      in the case of trustee appointed by the Joint/Deputy Commissioner, to the Joint / Deputy Commissioner ; and

(iii)     in any other case, to the Commissioner, his seat shall thereupon become vacant.]

(3)     If any question arises as to whether a trustee has become subject to any of the disqualifications mentioned in sub-section (1), the question shall be referred for the decision of [96] [the Joint / Deputy Commissioner.]

(4)     If a hereditary trustee becomes subject to any of the disqualifications mentioned in sub-section (1), [97] [the Joint Commissioner or the Deputy Commissioner, as the case may be], may supercede the trustee.

[98][(5) Any person affected by an order of the Joint / Deputy Commissioner under sub-section (3) or sub-section (4) may, within one month from the date of receipt of the order by him, appeal, against the order to the Commissioner.]

(6)    The trustee of a religious institution for which a Board of Trustees has been constituted shall cease to hold office if he absents himself from three consecutive meetings of such Board of Trustees within a period of two months :

Provided that when a person who has ceased to be a trustee by reason of such absence applies for restoration within one month from the date of the last of the three meetings, the Board of Trustees may, at the meeting next after the receipt of such application, restore him to his office of trustee ; but a trustee shall not be so restored more than once during his term of office.

Explanation.—A meeting adjourned for want of quorum shall be deemed to be a meeting for the purpose of this sub-section.

Section 27 - Trustee bound to obey orders issued under this Act

The trustee of a religious institution shall be bound to obey all lawful orders issued under the provisions of this Act by the Government, [99][* * ] the Commissioner, [100][the Additional Commissioner]. [101] [the Joint Commissioner], the Deputy Commissioner [102][ * *] or the Assistant Commissioner.

Section 28 - Care required of trustee and his powers

(1)     Subject to the provisions of the [Tamil Nadu] Temple Entry Authorisation Act, 1947 ([103] [Tamil Nadu] Act V of 1947), the trustee of every religious institution is bound to administer its affairs and to apply its funds and properties in accordance with the terms of the trust, the usage of the institution and all lawful directions which a competent authority may issue in respect thereof and as carefully as a man of ordinary prudence would deal with such affairs, funds and properties if they were his own.

(2)     A trustee shall, subject to the provisions of this Act, be entitled to exercise all powers incidental to the provident and beneficial administration of the religious institution and to do all things necessary for the due performance of the duties imposed on him.

(3)     A trustee shall not be entitled to spend the funds of the religious institution for meeting any costs, charges or expenses incurred by him in any suit, appeal or application or other proceedings for, or incidental to his removal from office or the taking of any disciplinary action against him :

Provided that the trustee may reimburse himself in respect of such costs, charges or expenses if he is specifically permitted to do so by an order passed under section 102.

Section 29 - Preparation of register for all institutions

(1)     For every religious institution, there shall be prepared and maintained a register in such form as [104][the Commissioner] may direct showing—

(a)      the origin and history of the institution and the names of past and present trustees and particulars as to the custom, if any, regarding succession to the office of trustee ‘

(b)      particulars of the scheme of administration and of the dittam or scale of expenditure ;

(c)      the names of all offices to which any salary, emolument or perquisite is attached and the nature, time and conditions of service in each case ;

(d)      the jewels, gold, silver, precious stones, vessels and utensils and other movables belonging to the institution, with their weights and estimated value ;

(e)      particulars of all other endowments of the institution and of all title-deeds and other documents ;

(f)       particulars of the idols and other images in or connected with the institution, whether intended for worship or for being carried in processions ;

(g)      particulars of ancient or historical records with their contents in brief ;

(h)     such other particulars as may be required by [105][the Commissioner.]

(2)     The register shall be prepared, signed and verified by the trustee of the institution concerned or by his authorized agent and submitted by him to [106][the Commissioner], directly in the case of a math, [107][* * *] and through [108][the Assistant Commissioner] in other cases, within three months from the date of the commencement of this Act or from the founding of the institution, as the case may be, or within such further period as may be allowed by Commissioner [109][The Commissioner] [110][ * * *] or [111][the Assistant Commissioner] :

Provided that this sub-section shall not apply where a register so signed and verified has been submitted to—

(i)       the Board before the 30th September 1951 ; and

(ii)      [112][the Commissioner] after the 30th September, 1951 and before the date of the commencement of this Act ;

[113][(3) the Assistant Commissioner, if the register is submitted through him, may after such inquiry as he may consider necessary, recommend such alteration, omissions or additions in the register as he may think fit].

(4)   The Commissioner may, after receiving the register and the recommendations of the Assistant Commissioner with respect thereto and making such further inquiry as he may consider necessary, direct the trustee to make such alterations, omissions or additions, in the register as the Commissioner may deem fit].

(5)   The trustee shall carry out the orders of [114][the Commissioner] and then submit three copies of the register as corrected to [115][the Commissioner] for approval.

(6)   One copy of the register as approved by Commissioner [the Commissioner] shall be furnished to the trustee and one [116][to [117][the Assistant Commissioner] concerned].

Section 30 - Annual verification of the register

The trustee or his authorized agent shall scrutinize the entries in the register every year and submit to [118][the Commissioner for his approval, directly or through the Assistant Commissioner], as the case may require; a verified statement showing the alterations, omissions, or additions, required in the register and the provisions of sub-section (3) to (6) of section 29 shall apply in relation to such statement as they apply in relation to a register.

Section 31 - Submission of register once in ten years

The Trustee or his authorized agent shall submit to [119][the Commissioner for his approval directly or through the Assistant Commissioner], as the case may require, once in every ten years (commencing from the year in which the register required under section 29 is first submitted), a consolidated register incorporating therein all alterations, omissions and additions made or required to be made in the register submitted under section 29 and the provisions of that section shall apply to such consolidated register as if it were a register submitted under that section.

Section 32 - Trustee to furnish accounts, returns, etc.

(1)     The trustee of every religious institution shall furnish to [120][the Commissioner] such accounts, returns, reports or other information relating to the administration of the institution, its funds, property or income or moneys connected therewith, or the appropriation thereof, as [121][the Commissioner] may require and at such time and in such forms as [122][he] may direct.

(2)     Without prejudice to the provisions contained in sub-section (1), [123][the Assistant Commissioner] in the case of any religious institution other than a math [124][* * ] may require the trustee of such religious institution to [125][furnish to him] [126][ * * *] such accounts, returns, reports or other information relating to the administration of the institution, its funds, property or income or moneys connected therewith or the appropriation thereof and at such time and in such form [127][as he may direct].

Section 33 - Inspection of property and documents

(1)     [128][The Commissioner] or any officer or other person deputed by [129][the Commissioner] in this behalf, [130][* * *] may, with due regard to the religious practice or usage of the institution, inspect all movable and immovable property belonging to, and all records, correspondence, plans, accounts and other documents relating to, religious institution.

(2)     It shall be the duty of the trustee of the institution concerned and all officers and servants working under him, his agent and any person having concern in the administration of the institution, to afford all such assistance and facilities as may be necessary or reasonably required in regard to any inspection made in pursuance of sub-section (1) and also to produce for inspection any movable property or document referred to in sub-section (1) and to furnish such information as may be necessary in connection with such inspection, if so required.

(3)     Where in the course of such inspection, it appears that the trustee of the institution concerned, or any of the officers or servants working under him, his agent or any other person having concern in the administration of the institution, past or present, has misappropriated or fraudulently retained any money or other property or incurred irregular, illegal or improper expenditure, [131][the Commissioner may], after giving notice to the trustee or person concerned to show cause why an order of surcharge should not be passed against him and after considering his explanation, if any, by order, certify the amount so lost and direct the trustee or such person to pay within a specified time such amount personally and not from the funds of the institution.

The procedure laid down in sub-section (3) to (7) of section 90 shall apply to the recovery of the amount of surcharge.

Section 34 - Alienation of immovable trust property

(1)     Any exchange, sale or mortgage and any lease for a term exceeding five years of any immovable property, belonging to, or given or endowed for the purpose of, any religious institution shall be null and void unless it is sanctioned by [132][the Commissioner] as being necessary or beneficial to the institution :

Provided that before such sanction is accorded, the particulars relating to the proposed transaction shall be published in such manner as may be prescribed, inviting objections and suggestions with respect thereto; and all objections and suggestions received from the trustee or other persons having interest shall be duly consider by [133][the Commissioner] :

[134][Provided further that the Commissioner shall not accord such sanction without the previous approval of the Government].

Explanation.—Any lease of the property above mentioned through for a term not exceeding five years shall, if it contains a provision for renewal for a further term (so as to exceed five years in the aggregate), whether subject to any condition or not, be deemed to be a lease for a period exceeding five years.

(2)     When according such sanction, [135][the Commissioner] may impose such conditions and give such direction, as [136][he] may deem necessary regarding the utilization of the amount raised by the transaction, the investment thereof and in the case of a mortgage regarding the discharge of the same within a reasonable period.

(3)     A copy of the order made by [137][the Commissioner] under this section shall be communicated to the Government and to the trustee and shall be published in such manner as may be prescribed.

(4)     The trustee may, within three months from the date of his receipt of a copy of the order, and any person having interest may within three months from the date of the publication of the order [138][appeal to the Court] to modify the order or set it aside.

[139][(4-A) The Government may issue such directions to the Commissioner as in their opinion are necessary, in respect of any exchange, sale, mortgage or lease of any immovable property, belonging to, or given or endowed for the purpose of, any religious institution and the Commissioner shall give effect to all such directions].

(5)     Nothing contained in this section shall apply to the imams referred to in section 41.

Section 34A - Fixation of lease rent

(1)     [140][The lease rent payable for the lease of immovable property belonging to, or given or endowed for the purpose of, any religious institution, shall be fixed by a Committee consisting of the Joint Commissioner, the Executive Officer or the Trustee or the Chairman of the Board of Trustees, as the case may be, of the religious institution and the District Registrar of the Registration Department in the district concerned taking into account the prevailing market rental value and the guidelines, as may be prescribed and such lease rent shall be refixed in the like manner once in three years by the said Committee.

Explanation.—For the purpose of this sub-section, “prevailing market rental value” means the amount of rent paid for similar types of properties situated in the locality where the immovable property of the religious institution is situated.

(2)     The Executive Officer or the Trustee or the Chairman of the Board of Trustees, as the case may be, of the religious institution concerned, shall pass an order fixing the lease rent and intimate the same to the lessee specifying a time within which such lease rent shall be paid.

(3)     Any person aggrieved by an order passed under sub-section (2), may, within a period of thirty days from the date of receipt of such order, appeal to the Commissioner, in such form and in such manner, as may be prescribed.

(4)     The Commissioner may after giving the person aggrieved an opportunity of being heard, pass such order as he thinks fit.

(5)     Any person aggrieved by an order passed by the Commissioner under sub-section (4) may, within ninety days from the date of receipt of such order, prefer a revision petition to the High Court :

Provided that no appeal or revision shall be entertained under sub-section (3) or sub-section (5), as the case may be, unless it is accompanied by satisfactory proof of deposit of the lease rent so fixed or refixed, in the account of the religious institution concerned and such amount shall be adjusted towards the lease amount payable by the lessee as per the order passed in the appeal or revision, as the case may be.

Section 34B - Termination of lease of immovable property

(1)     The lease of immovable property belonging to, or given or endowed for the purpose of, any religious institution shall be liable to be terminated on the non-payment of the lease rent or on violation of any of the conditions imposed in the lease agreement (Added by the Act 31/09) after giving a reasonable opportunity of being heard.

(2)     No proceeding to terminate the lease shall be initiated, if—

(i)       the time for appeal or revision under sub-section (3) or sub-section (5), as the case may be, of section 34-A has not expired; or

(ii)      the order has been made the subject of such appeal or revision till the disposal of the matter.

(3)     On the termination of the lease under sub-section (1), the property shall vest with the concerned religious institution free from all encumbrances and the Executive Officer, the Trustee or the chairman of the Board of Trustees, as the case may be, of such religious institution shall take possession of the property including the building, superstructure and trees, if any.

Section 34C - Payment of amount

(1)     There shall be paid an amount to the lessee for the building, superstructure and trees, if any, erected or planted in accordance with the terms of agreement or with the permission of the Commissioner by the lessee on the property vested with the religious institution under section 34-B.

(2)     The amount specified in sub-section (1) shall be determined by the Committee consisting of the Joint Commissioner, Executive Engineer (Buildings) of Public Works Department having jurisdiction over the area in which the religious institution is situated, the Divisional Engineer (Hindu Religious and Charitable Endowments) concerned and the Executive Officer or the Trustee or the Chairman of the Board of Trustees, as the case may be, of the religious institution and shall be paid by such religious institution in such manner, as may be prescribed.

(3)     In determining the amount, the Committee shall be guided by the provisions contained in sections 23, 24 and other relevant provisions of the Land Acquisition Act, 1894 (Central Act I of 1894).

(4)     The Executive Officer of the Trustee or the Chairman of the Board of Trustees, as the case may be, shall pass an order specifying the amount payable under sub-section (1) after adjusting the arrears of lease rent, if any, due.

(5)     Any person aggrieved by an order passed under sub-section (4) may, within a period of thirty days form the date of receipt of such order, appeal to the Commissioner in such form and in such manner, as may be prescribed.

(6)     The Commissioner may, after giving the appellant an opportunity of being heard, pass such order as he thinks fit.

(7)     Any person aggrieved by an order passed by the Commissioner under sub-section (6) may, within ninety days form the date of receipt of such order, prefer a revision petition to the High Court.

Section 34D - Bar of jurisdiction of Civil Court

Save as otherwise provided in section 34-A or 34-C, no suit or other legal proceeding in respect of an order passed under section 34-A or 34-B or 34-C, as the case may be, shall be instituted in any court of law.]

Section 35 - Authority of trustee to incur expenditure for securing health etc., of pilgrims and worshippers and for training of archakas, etc.

(1)     The trustee of a religious institution may, out of the funds in his charge, after making adequate provision for the purposes referred to in sub-section (2) of section 86, incur expenditure—

(a)      on arrangements for securing the health, safety or convenience of disciples, pilgrims or worshippers resorting to the institution ; and

(b)      for the training of archakas, Adhyapakas, vedaparayanikas and othuvars.

(2)     In incurring such expenditure, the trustee of the religious institution other than a math or a specific endowment attached to a math shall be guided by such general or special instructions as may be given by [141][the Commissioner].

Section 36 - Utilisation of surplus funds

With the previous sanction of [142][the Commissioner], and subject to such conditions and restrictions as may be prescribed, the trustee of a religious institutions may appropriate for any of the purposes specified in sub-section (1) of section 66—

(i)       any portion of the accumulated surplus of such institution, and

(ii)      if, after making adequate provision for the purposes referred to in sub-section (2) of section 86 and also for the arrangements and the training referred to in sub-section (1) of section 35, there is a surplus in the income of the institution for any year or any portion of such surplus :

Provided that the trustee shall, in appropriating the surplus under this section, give preference to the purposes specified in items (a) to (g) of sub-section (1) of section 66 :

Provided further that, before according the sanction under this section, [143][the Commissioner] shall publish the particulars relating to the proposal of the trustee in such manner as may be prescribed, invite objections and suggestions with respect thereto and consider all objections and suggestions received from persons having interest :

Provided also that, the sanction aforesaid shall be published in such manner as may be prescribed :

Provided also that, nothing in this section shall prevent the trustee of a math or of a specific endowment attached to a math from utilizing the surplus referred to in this section in such manner as he deems fit.

Section 36A - Utilisation of surplus funds for Hindu marriages

[144][Notwithstanding anything contained in section 36 and subject to such conditions and restrictions as may be prescribed, the trustee of a religious institution may, in addition to the purposes mentioned in that section, appropriate any portion of the surplus fund referred to in section 36 for the performance of Hindu marriages among Hindus who are poor or in needy circumstances].

Section 36B - Utilisation of surplus funds for making contribution towards any funds for the purposes of feeding the poor, etc.

[145][Notwithstanding anything contained in sections 36, 36-A and in any other provision of this Act and subject to such conditions and restrictions as may be prescribed, the trustee of a religious institution may, in addition to the purposes mentioned in section 36 and 36-A, appropriate any portion to the surplus fund referred to in section 36 for making any contribution towards any fund constituted for the purpose of—

(i)       feeding the poor ; or

(ii)      constructing any building, shed or center for feeding the poor.]

Section 37 - Appeals

Any person aggrieved by a decision of [146][the Commissioner] under section 36 may, within ninety days from the date of the decision, appeal to the Government.

Section 38 - Enforcement of service or charity in certain cases

(1)     Where a specific endowment attached to a math or temple consists merely of a charge on property and there is failure in the due performance of the service or charity, the trustee of the math or temple concerned may require the person in possession of the property on which the endowment is a charge, to pay the expenses incurred or likely to be incurred in causing the service or charity to be performed otherwise. In default of such person making payment as required, the Commissioner in the case of a specific endowment attached to a math, and [147][the Joint Commissioner or the Deputy Commissioner, as the case may be], in the case of a specific endowment attached to a temple, may, on the application of the trustee and after giving the person in possession, a reasonable opportunity of stating his objections in regard thereto, by order determine the amount payable to the trustee.

(2)     Where the person in possession of the property on which the endowment is a charge is not the person responsible in law for the performance of the service or charity and any amount is paid by or recovered from the person in possession, the Commissioner in the case of a specific endowment attached to a math and [148][the Joint Commissioner or the Deputy Commissioner, as the case may be], in the case of a specific endowment attached to a temple, may , on the application of the person in possession and after giving the person responsible in law a reasonable opportunity of stating his objections in regard thereto, by order, require the person responsible in law to pay to the person in possession the amount so paid or recovered.

(3)     Against an order of the Commissioner or [149][the Joint Commissioner or the Deputy Commissioner] under sub-section (1), or sub-section (2), the trustee or the person affected may, within two months from the date of the receipt of the order by him, appeal to the Government or the Commissioner, as the case may be.

An order passed on appeal by the Government or the Commissioner shall be final.

(4)     On application by the trustee to the Collector of the district in which the property referred to in sub-section (1) is situated, or on application by the person in possession to the Collector of the district in which is situated any property of the person responsible in law, as the case may be, the Collector shall recover from the person in possession or the person responsible in law, as the case may be, the amount specified in the order of the Commissioner or [150][the Joint Commissioner or the Deputy Commissioner] as modified in appeal, if any, and the expenses of such recovery, as if they were arrears of land revenue and pay to the trustee or, as the case may be, to the person in possession, the amount due to him.

Section 39 - Power of trustee of math or temple over trustees of specific endowments

The trustee of specific endowment made for the performance of any service or charity connected with a math or temple shall perform such service or charity subject to the general superintendence of the trustee of the math or temple and shall obey all lawful orders issued by him.

Section 40 - Enfranchisement of lands, etc., held by a devadasi on condition of service in temple

(1)    (a)    (i) Where the remuneration for any service to be performed by a devadasi in temple consists of lands granted or continued in respect of, or annexed to, such service by the Government, the Government shall enfranchise the said lands from the condition of service, by the imposition of quit-rent.

(ii)   Where the remuneration for such service consists of an assignment of land revenue so granted or continued, the Government shall enfranchise such assignment of revenue from the condition of service :

Provided that where, at the time when proceedings are taken under this sub-clause, the devadasi is herself the owner of the lands in respect of which the assignment of revenue has been made, enfranchisement shall be effected and quit-rent imposed in the manner laid down in sub-clause (i).

Where the remuneration for such service consists in part of lands and in part of an assignment of land revenue, enfranchisement of the lands shall be effected in the manner laid down in sub-clause (i) and of the assignment of the land revenue in the manner laid down in sub-clause (ii).

Explanation.—For the purposes of this clause, a grant shall be deemed to consist of an assignment of land revenue in all cases in which the devadasi herself is not, at the time specified in the proviso to sub-clause (ii), the owner of the lands in question.

(b) Enfranchisement under clause (a) shall be effected in accordance with such rules as the Government may make in this behalf shall take effect as and from such date as they may fix.

(2)   Where the remuneration for such service consists in whole or in part, of lands or of produce of lands not falling under sub-section (1), the Government shall direct the District Collector to determine the amount of rent payable on the lands or the produce in question. The District Collector shall thereupon, after giving notice to the party concerned and holding such inquiry as may be prescribed by the Government, by an order, determine the amount of rent, and in doing so, he shall have due regard to—

(a)      the rent payable by the tenant for lands of a similar description and with similar advantages in the same village or neighbouring villages ; and

(b)      the improvements, if any, effected by the devadasi in respect of the lands.

Such order shall be communicated to the parties concerned and also published in the manner prescribed.

(3)   The amount of rent fixed by the District Collector under sub-section (2) may be questioned by petition presented to the [151]Board of revenue within three months of the date of the publication of the order under the said sub-section but subject to the result of such petition, the order of the District Collector fixing the amount of rent under sub-section (2) shall be final and shall not be liable to be questioned in any Court of law :

Provided however, that the [152]Board of Revenue shall have power on sufficient grounds to entertain a petition presented after the expiration of the period of three months.

(4)   While determining the rent under sub-section (2), the District Collector shall fix a date from which the order shall take effect and such lands or produce shall be deemed to have been freed from the condition of service on and from the date so fixed.

(5)   No obligation to render any service relating to any temple to which any devadasi may be subject by reason of any grant of land or assignment of land revenue or produce derived from land shall be enforceable when such land, assignment or produce is enfranchised or freed, as the case may be, in the manner hereinbefore provided.

(6)   No order passed under sub-section (1), (2) or (3) shall operate as a bar to the trial of any suit or issue relating to the right to enjoy the land, or assignment of land revenue or produce derived from land, as the case may be.

(7)   (a) The quit-rent imposed under sub-section (1) shall be payable to the temple concerned.

(b) The assignment of land revenue enfranchised under sub-section (1), or the rent fixed under sub-sections (2) and (3), as the case may be, shall be payable to the devadasi concerned during her lifetime and, after her death, to the temple concerned.

(8)   Where any inam is granted for a service which is auxiliary to the service to be performed by a devadasi in a temple, such inam shall be enfranchised or freed from the condition of service, as if it were a devadasi inam ; and the provisions of sub-sections (1) to (7) shall apply accordingly.

(9)   For the purpose of this section, “devadasi” shall mean any Hindu unmarried female, who is dedicated for service in a temple.

Section 41 - Resumption and re-grant of inam granted for performance of any charity or service

(1)     Any exchange, gift, sale or mortgage and any lease for a term exceeding five years of the whole or any portion of any inam granted for the support or maintenance of a religious institution or for the performance of a charity or service connected therewith or of any other religious charity and made, confirmed or recognized by the Government shall be null and void :

Provided that any transaction of the nature of aforesaid (not being a gift) may be sanctioned by the Government as being necessary or beneficial to the institution.

Explanation.—Nothing contained in this sub-section shall affect or derogate from the rights and obligations of the landholder and tenant in respect of any land which is ryoti land as defined in the [153][Tamil Nadu] Estates Land Act, 1908 ([154][Tamil Nadu] Act I of 1908).

(2)     (a) The Collector may, on his own motion, or on the application of the trustee of the religious institution or the Commissioner or of any person having interest in the institution who has obtained the consent of such trustee or the Commissioner, by order, resume the whole or any part of any such inam, on one or more of the following grounds, namely : —

(i)       that except in the case referred to in the proviso to sub-section (1), the holder of such inam or part or the trustee of the institution has made an exchange, gift, sale or mortgage of such inam or part of any portion thereof or has granted a lease of the same or any portion thereof for a term exceeding five years ; or

(ii)      that the religious institution has ceased to exist or the charity or service in question has in any way become impossible of performance ; or

(iii)     that the holder of such inam or part has failed to perform or make the necessary arrangements for performing, in accordance with the custom or usage of the institution, the charity or service for performing which the inam had been made, confirmed or recognized as aforesaid, or any part of the said charity or service as the case may be.

When passing an order under this clause, the Collector shall determine whether such inam or the inam comprising such part as the case may be, is a grant of both the melvaram and the kudivaram or only of the melavaram :

Provided that, in the absence of evidence to the contrary the Collector shall presume that any minor inam is a grant of both the melvaram and the kudivaram.

(b) Before the passing an order under clause (a), the Collector shall give notice to the trustee, to the Commissioner, to the inamdar concerned, to the person in possession of the inam where he is not the inamdar and to the alienee, if any, of the inam ; the Colelctor shall also publish a copy of such notice in such manner as may be prescribed and such publication shall be deemed to be sufficient notice to every other person likely to be affected by such order ; and the Collector shall hear the objections, if any, of the persons to whom such notice is given or deemed to be given and hold such inquiry as may be prescribed.

Explanation.—Where only a part of the inam is affected, notice shall be given under this clause to the holder of such part as well as to the holder or holders of the other part or parts, to the person in possession of every such part where he is not the holder thereof, and to the alienee, if any, of every such part ; and the objections of all such persons shall be heard by the Collector.

(c) A copy of every order passed under clause (a) shall be communicated to each of the persons mentioned in clause (b), and shall also be published in the manner prescribed.

(d)    (i) Any party aggrieved by an order of the Collector under clause (a) may appeal to the District Collector within such time as may be prescribed, and on such appeal, the District Collector may, after giving notice to the Commissioner and each of the persons mentioned in clause (b) and after holding such enquiry as may be prescribed, pass an order confirming, modifying or canceling the order of the Collector.

(ii)   The order of the District Collector on such appeal, or the Collector on such appeal, or the Collector under clause (a) where no appeal is preferred under sub-clause (i) to the District Collector within the time prescribed, shall be final :

Provided that where there has been an appeal under sub-clause (i) and it has been decided by the District Collector or where there has been no appeal to the District Collector and the time for preferring an appeal has expired, any party aggrieved by the final order of the District Collector or the Collector, as the case may be, may file a suit in a Civil Court for determining whether the inam comprises both the melvaram and the kudivaram or only the melvaram. Such a suit shall be instituted within six months from the date of the order of the District Collector on appeal where there has been an appeal under sub-clause (i), or from the date of the expiry of the period prescribed under sub-clause (i) for an appeal to the District Collector where there has been no such appeal.

(e) Except as otherwise provided in clause (d), an order of resumption passed under this section shall not be liable to be questioned in any Court of law.

(f) Where any inam or part of any inam is resumed under this section, the Collector or the District Collector, as the case may be, shall by order, re-grant such inam or part—

(i)       as an endowment to the religious institution concerned, or

(ii)      in case of resumption on the ground that the religious institution has ceased to exist or that the charity or service in question has in any way become impossible of performance, as an endowment for such religious, educational or charitable institution as the Commissioner may recommend.

(g) The order of re-grant made under clause (f) shall, on application made to the Collector within the time prescribed, be executed by him in the manner prescribed.

(h) Nothing in this section shall affect the operation of section 40.

Section 42 - Office-holders and servants of religious institutions not to be in possession of jewels, etc., except under conditions

Notwithstanding anything contained in any scheme settled or deemed to have been settled under this Act or in any decree or order of a Court or any custom or usage to the contrary, no office-holder or servant of a religious institution or other person shall have the right to be in possession of the jewels or other valuable belonging to the religious institution except under such conditions and safeguards as [155][the Commissioner] may, by general or special order, direct.

Section 43 - The Commissioner to sanction compromise of legal proceedings

[156][The Commissioner]

No suit, application or appeal pending before a Court to which a religious institution is a aprty shall be withdrawn or comprosmised by the trustee of the institution except with the previous sanction of [157][the Commissioner].

Section 43A - Appointment and duties of executive officers in temples under maths

[158] [(1) Not withstanding anything contained in section 45 or any other provision in this Act, the Commissioner may appoint, subject to such conditions as may be prescribed, an executive officer for any temple under the control of a math.

(2)   The executive officer shall be subject to the control of the trustee of the math and shall exercise such powers and discharge such duties as may be prescribed.

(3)   The Commissioner may, for good and sufficient cause, suspend, remove or dismiss the executive officer.

Religious institutions other than Maths or Specific Endowments attached thereto.

Section 44 - Sections 45 to 58 not to apply to maths or specific endowments attached to maths

The provisions of sections 45 to 58 shall not apply to maths or specific endowments attached to maths.

Section 45 - Appointment and duties of Executive Officers

(1)     Notwithstanding anything contained in this Act, the Commissioner may appoint, subject to such conditions as may be prescribed, an executive officer for any religious institution other than a math or a specific endowment attached to a math.

[159] [Explanation.—In this section “math” shall not include a temple under the control of a math].

(2)     The executive officer shall exercise such powers and discharge such duties as may be assigned to him by the Commissioner.

Provided that only such powers and duties as appertain to the administration of the properties of the religious institution referred in sub-section (1) shall be assigned to the executed officer.

(3)     The Commissioner may define the powers and duties which may be exercised and discharged respectively by the executive officer and the trustee, if any, of any religious institution other than a math or a specific endowment attached to a math.

(4)     The Commissioner may, for good and sufficient cause, suspend, remove or dismiss the executive Officer.

Section 46 - Commissioner to publish list of certain institutions

[160][The Commissioner shall publish, in the prescribed manner, a list of the religious institutions whose annual income, as calculated for the purposes of the levy of contribution under sub-section (1) of section 92,—

(i)       is not less than ten thousand rupees but is less than two lakh rupees ;

(ii)      is not less than two lakh rupees but is less than ten lakh rupees ;

(iii)     is not less than ten lakhs rupees, and may, from time to time, modify such list in the prescribed manner :

Provided that the Commissioner shall not remove any institution from such list unless its annual income calculated as aforesaid has fallen below ten thousand rupees for three consecutive years :

Provided further that if the annual income of any such institution calculated as aforesaid has–

(a)      exceeded the limits specified in clause (i) and (ii); or

(b)      fallen below the limits specified in clause (ii) or clause (iii), for three consecutive years, the Commissioner may alter the classification assigned to such institution in the list and enter the same under the appropriate classification in the said list.]

Section 46A - Section 46A

[161] [Omitted]

Section 47 - Trustees and their number and term of offices

(1)     [162](a) Where a religious institution included in the list published under section 46 or in respect of which the Assistant Commissioner has no power to appoint trustees, has no hereditary trustee,—

(i)       in cases falling under clause (i) of section 46, the Joint Commissioner / Deputy Commissioner ;

(ii)      in cases falling under clause (ii) of section 46, the Commissioner; and

(iii)     in cases falling under clause (iii) of section 46, the Government, shall constitute a Board of Trustees.

Provided that the Board of Trustees constituted under items (i) and (ii) of the clause shall, subject to the provisions of clause (c) consist of three persons appointed by the Joint Commissioner / Deputy Commissioner or the Commissioner, as the case may be, of whom, one shall be a member of the Scheduled Castes or Scheduled Tribes :

Provided further that in addition to the persons appointed by the Joint Commissioner / Deputy Commissioner or the Commissioner under items (i) or (ii) of this clause, as the case may be, the Government may nominate two persons who are qualified for appointments as trustees under this Act, as members of the said Board of Trustees, having regard to the following matters, namely:—

(a)      the interest of the public generally ;

(b)      the income and the properties of the religious institutions;

(c)      the number of worshippers and importance of the religious institutions as a pilgrim center ; and

(d)      such other matters as may be prescribed.]

(b) in respect of all the incorporated and unincorporated Devaswoms in the transferred territory, the [163][Government] shall constitute a single Board of Trustees ;

(c) every Board of Trustees constituted under clause (a) or clause (b) shall consist of not less than three and not more than five persons, of whom one shall be a member of the Scheduled Castes or Scheduled Tribes: and another one shall be a woman

Provided that [164][the Government, the Commissioner, the Joint Commissioner or the Deputy Commissioner], as the case may be, may, pending the constitution of such Board of Trustees under this sub-section, appoint a fit person to perform the functions of the Board of Trustees.

Explanation.—For the purposes of this sub-section, [165][* * * *] “Scheduled Castes” and “Scheduled Tribes” shall have the same meanings assigned to them respectively in clauses (24) and (25) of Article 366 of Constitution.

[166][(2) Where in the case of any institution include in the list published under section 46 having a hereditary trustee or trustees, [167][the Government, the Commissioner or the Joint/Deputy Commissioner] after notice to such trustee or trustees and after such enquiry as [168][the Government, the Commissioner or the Joint/Deputy Commissioner], as the case may be, deems adequate, considers for reasons to be recorded, that the affairs of the institution are not and or not likely to be properly managed by the hereditary trustee or trustees, [169][the Government, the Commissioner or the Joint / Deputy Commissioner may, by order, appoint a non-hereditary trustee or such number of non-hereditary trustees, as may be considered necessary by [170][the Government, the Commissioner, or the Joint/Deputy Commissioner], as the case may be.

(3)   Every trustee appointed under sub-section (1) and subject to the result of an application, if any, filed under sub-section (4), every non-hereditary trustee appointed under sub-section (2) shall hold office for a term of [171][one year], unless in the meanwhile the trustee is removed or dismissed or his resignation is accepted by [172][the Government, the Commissioner or the Joint / Deputy Commissioner], as the case may be, or he otherwise ceases to be a trustee. Provided that every trustee, who has completed a term of office of one year on the 16th day of July 2006 shall ceases to hold office forthwith and every trustee who completes a term of office of one year after such date shall cease to hold office on such completion.

[173][* * * * * * *] Omitted.

(4)   Where [174] [the Government, the Commissioner or the Joint / Deputy Commissioner], by order, appoints a non-hereditary trustee or trustees, the hereditary trustee or trustees may, within thirty days of the receipt of the order, file an application to the Court to set aside or modify such an order :

Provided that the Court shall have no power to stay the order of [175][the Government, the Commissioner or the Joint / Deputy Commissioner], as the case may be, pending the disposal of the application.

[176] [(5) * * * * * *] Omitted.

Section 47A - Delegation of powers by Government

(1)     [177][The Government may, by notification, authorize the Commissioner to exercise the powers vested in them under second proviso to clause (a) of sub-section (1) of section 47 or the second proviso to sub-section (1) of section 49, in respect of any religious institution.

(2)     The exercise of any power delegated under sub-section (1) shall be subject to such restrictions and conditions as my be specified in the notification and subject also to control and revision by the Government.]

Section 48 - Chairman

(1)     In the case of a religious institution for which a Board of Trustees is constituted under sub-section (1) of section 47, the Board of Trustees shall, within such period as may be prescribed, elect one of its members to be its Chairman, and if no Chairman is elected within the period so prescribed, [178][the Government, the Commissioner or the Joint / Deputy Commissioner], as the case may be, shall nominate the Chairman.

(2)     In the case of any other religious institution having more than one trustee, the trustees of such institution shall, within such period as may be prescribed, elect one from among themselves to be the Chairman, and if no Chairman is elected within the period so prescribed, [179][the Government, the Commissioner or the Joint / Deputy Commissioner], as the case may be, shall nominate the Chairman:

Provided that in the case of a religious institution—

(i)       having one hereditary trustee, such hereditary trustee alone shall be its Chairman ; and

(ii)      having more than one hereditary trustee, one of such hereditary trustees along shall be elected or nominated to be its Chairman.

(3)     A Chairman elected or nominated under sub-section (1) or sub-section (2) shall hold office for such period as may be prescribed.

Section 49 - Power of Assistant Commissioner to appoint trustees and fit persons

[180] [Assistant Commissioner]

[181][(1) In the case of any religious institution which is not included in the list published under section 46 and is not a religious institution notified or deemed to have been notified under Chapter VI of this Act, the [182][Assistant Commissioner] shall have the same power to appoint trustees including fit persons or constitute a Board of Trustees and is vested in [183][the Government, the Commissioner or the Joint / Deputy Commissioner] in the case of a religious institution referred to in clause (a) of sub-section (1) or in sub-section (2), as the case may be, of section 47 :

[184][Provided that the Board of Trustees constituted under this sub-section shall consist of three persons appointed by the Assistant Commissioner of whom one shall be member of the Scheduled Caste or Scheduled Tribe and another one shall be a woman.

Provided further that in addition to the trustees appointed by the Assistant Commissioner under this sub-section, the Government may nominate two persons who are qualified for appointment as trustees under this act as members of the said Board of Trustees, having regard to the following matters, namely:—

(a)      the interest of the public generally ;

(b)      the income and the properties of the religious institution ;

(c)      the number of worshippers and importance of the religious institution as a pilgrim center ; and

(d)      such other matters as may be prescribed :

Provided also that notwithstanding anything aforesaid in this sub-section, the Assistant Commissioner, may in the case of any such religious institution which has no hereditary trustee, appoint a single trustee].

(2)   The provisions of sub-sections (3) and (4) of section 47 and of section 48 shall apply to the trustee or trustees appointed, or the Board of Trustees constituted, by [185][the Assistant Commissioner] as they apply to the trustee or trustees appointed, or the Board of Trustees constituted, under section 47.

Section 49A - Existing trustees in the case of religious institutions first included in the list under section 46 of cease to hold office

(1)     Notwithstanding anything contained in sections 47, 48 and 49, where a religious institution in respect of which the Assistant Commissioner has appointed trustees under sub-section (1) of section 49 is subsequently included in the list published under section 46, the trustees aforesaid shall cease to hold office from the date of such inclusion.

(2)     In respect of the religious institution mentioned in sub-section (1) the Government, the Commissioner or the Joint /Deputy Commissioner as the case may be, shall constitute a Board of Trustees in accordance with the provisions of sub-section (1) of section 47 and the trustees shall hold office for the term specified in sub-section (3) of the said section 47.

Section 49B - Power of executive officer and Chairman of Board of Trustees not to implement order or resolution of the Trustee or Board of Trustees in certain cases

(1)     Where an executive officer or a Chairman of Board of Trustees considers that an order or resolution passed by a trustee or the Board of Trustees—

(a)      has not been passed in accordance with law ;

(b)      is in excess or abuse of the powers conferred on the trustee or the Board of Trustees by or under this Act, or by any other law ;

(c)      if implemented, is likely to cause financial loss to the institution or endowment, danger to human life, health or safety, or is likely to lead to a riot or breach of peace ; or

(d)      is not beneficial to the institution or endowment ;

the executive officer or the Chairman of Board of Trustees, as the case may be, may, without implementing such order or resolution, place the matter before the trustee or Board of Trustees along with a note pointing out the objections to the order or resolution and request the trustee or the Board of Trustees to reconsider the order or resolution.

(2)     The executive officer or the Chairman of Board of Trustees shall forthwith submit a report of the action taken by him under sub-section (1) to the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be.

(3)     (a) Where the order or resolution is placed for reconsideration under sub-section (1), the trustee or the Board of Trustees shall reconsider the order or resolution having due regard to the objections contained in the note and pass such further order or resolution as he or it may deem fit. A copy of every such further order or resolution shall be sent forthwith to the Commissioner, Joint Commissioner, Deputy Commissioner or the Assistant Commissioner, as the case may be, who may pass such order as he deems fit.

(b) Where after the expiry of sixty days form the date on which the order or resolution was placed for reconsideration under sub-section (1) the trustee or the Board of Trustees fails to pass further order or resolution as required under clause (a), the Commissioner, Joint Commissioner, Deputy Commissioner or the Assistant Commissioner, as the case may be, may pass such order as he deems fit ;

(c) Every order passed by the Commissioner, Joint Commissioner, Deputy Commissioner or the Assistant Commissioner, as the case may be, under clause (a) or clause (b) shall be final and binding on the trustee or the Board of Trustees and the executive officer.

Section 50 - Power under sections 47, 49 and 49-A to be exercisable notwithstanding provisions in scheme

[186] [sections 47, 49 and 49-A]

The power to appoint trustees under section 47 or section 49 [187][or section 49-A] shall be exercisable notwithstanding that the scheme, if any, settled, or deemed under this Act to have been settled for the institution contains provision to the contrary.

Section 51 - Claims of certain persons to be trustees

[188][Omitted.

(b)   The Government, the Commissioner, the Joint Commissioner, the Deputy Commissioner or the Assistant Commissioner in making appointments of trustees under section 47 or section 49 or section 49-A, as the case may be, shall have due regard to the claims of persons belonging to the religious denomination for whose benefit the institution concerned in chiefly intended or maintained.]

Section 52 - Non-hereditary trustees holding office on the date of the commencement of the Act

Every non-hereditary trustee lawfully holding office on the date of the commencement of this Act, shall be deemed to have been duly appointed as such trustee under this Act for the residue of his term of office on the date of such commencement.

Section 53 - Power to suspend, remove or dismiss trustees

(1)     In this section, the expression, “appropriate authority” shall, unless the context otherwise requires, means—

[189] [(a) in respect of any trustee of any religious institution included in the list published under clause (iii) of section 46, [190][the Government] ;

[191] [(b) in respect of any trustee of any religious institution included in the list published under clause (ii) of section 46; the Commissioner] ;

(c)   in respect of any trustee of any religious institution included in the list published under clause (i) of section 46 and in respect of any hereditary trustee of any religious institution not included in the list published under the said section 46, [192][the Joint / Deputy Commissioner].

(d)   in respect of any non-hereditary trustee of any religious institution not included in the list published under section 46 [193][the Assistant Commissioner].

[194] [(1-A) Notwithstanding anything contained in sub-section (1) for the purpose of this section, the Government shall also by the appropriated authority in respect of any trustee of any religious institution.]

(2)     The appropriate authority may suspend, remove or dismiss any trustee, if he—

(a)      ceases to profess the Hindu religion ; or

(b)      fails to discharge the duties and perform the functions of a trustee in accordance with the provisions of this Act or the rules made thereunder ; or

(c)      disobeys the lawful orders issued under the provisions of this Act or the rules made thereunder by the Government, [195][* * * * * *] the Commissioner, [196][or the Joint Commissioner or Deputy Commissioner] or the Assistant Commissioner ; or

(d)      continuously neglects his duty or commits any malfeasance, misfeasance or breach of trust, in respect of the trust ; or

(e)      misappropriates or deals improperly with the properties of the institution ; or

(f)       is of unsound mind or is suffering from other mental defect or infirmity which would render him unfit to perform the functions and discharge the duties of a trustee or is suffering from leprosy or other loathsome disease ; or

(g)      is sentenced by a criminal Court for an offence involving moral delinquency, such sentence not having been reversed or the offence pardoned ; or

(h)     is an undischarged insolvent ; or

(i)       is interested in a subsisting lease of any property of, or contract made with or any work being done for, the religious institutions or is in arrears of any kind due by him to the religious institution ; or

(j)       acts adversely to the interests of the institution ; or

[197] [(jj) willfully fails to pay the contribution payable under sub-section (1) of section 92 or the further sum payable under sub-section (2) of section 92 within the time allowed by or under clause (b) of sub-section (2) of section 94 ; or

(k)      absents himself from three consecutive meetings of the trustees

Explanation.—A meeting adjourned for want of quorum shall be deemed to be a meeting for the purposes of this clauses ; or

(l)       in the case of a Chairman of the Board of Trustees or a Managing or Executive trustee, refuses or delays to, or does not, hand over charge to his successor.

(3)     When it is proposed to take action under sub-section (2), the appropriate authority shall frame charges against the trustee concerned and give him an opportunity of meeting such charges, of testing the evidence adduced against him and of adducing evidence in his favour ; and the order of suspension, removal or dismissal shall state the charges framed against the trustee, his explanation and the finding on each charge with reasons therefor.

(4)     Pending the disposal of the charges framed against the trustee, the appropriate authority may place the trustee under suspension and appoint a fit person to discharge the duties and perform the functions of the trustee.

(5)     A trustee who is aggrieved by an order passed under sub-section (2), may within one month from the date of the receipt by him of the order of suspension, removal or dismissal, appeal against the order—

(i)    where the order has been passed by [198][the Commissioner, to the Government];

(ii)   where the order has been passed by [199][the Joint Commissioner or Deputy Commissioner, the Commissioner]; and

[200][(iii) where the order has been passed by the Assistant Commissioner, to the Joint /Deputy Commissioner].

[201][(5-A) A Trustee who is aggrieved by an order passed by the Government under sub-section (2) may, within ninety days form the date of the receipt of such order by him, appeal against such order to the High Court].

(6)     A hereditary trustee aggrieved by an order passed by 2[the Commissioner] or the Government under sub-section (5) may, within ninety days from the date of the receipt of such order by him, institute a suit in the Court against such order.

Section 54 - Filling up of vacancies in the offices of hereditary trustee

(1)     When a permanent vacancy occurs in the office of the hereditary trustee of a religious institution, the next in the line of succession shall be entitled to succeed to the office.

(2)     When a temporary vacancy occurs in such an office by reason of suspension of the hereditary trustee under sub-section (2) of section 53, the next in the line of succession shall be entitled to succeed and perform the functions of the trustee until his disability ceases.

(3)     When a permanent or temporary vacancy occurs in such an office and there is a dispute respecting the right of succession to the office, or

when such vacancy cannot be filled up immediately, or when a hereditary trustee is a minor and has no guardian fit and willing to act as such or there is a dispute respecting the person who is entitled to act as guardian ; or

when a hereditary trustee is by reason of unsoundness of mind or other mental or physical defect or infirmity unfit for performing the functions of the trustee,

[202][the Joint Commissioner or the Deputy Commissioner, as the case may be,] may appoint a fit person to perform the functions of the trustee of the institution until the disability of the hereditary trustee ceases or another hereditary trustee succeeds to the office or for such shorter term as 1[the Joint Commissioner or the Deputy Commissioner as the case may be], may direct.

Explanation.—In making any appointment under this sub-section, 1[the Joint Commissioner or the Deputy Commissioner as the case may be], shall have due regard to the claims of the members of the family, if any, entitled to the succession.

(4)     Any person aggrieved by an order of 1[the Joint Commissioner or the Deputy Commissioner, as the case may be], under sub-section (3) may, within one month from the date of receipt of the order by him, appeal against the order to the Commissioner.

(5)     Nothing in this section shall be deemed to affect anything contained in the [203] [Tamil Nadu] Court of Wards Act, 1902 ([204][Tamil Nadu] Act I of 1902).

Section 55 - Appointment of office-holders and servants in religious institutions

(1)     Vacancies, whether permanent or temporary among the office-holders or servants of a religious institution shall be filled up by the trustee [205][in all cases].

[206][Explanation.—The expression “office-holders or servants” shall include archakas and pujaries.

[207][(2) No person shall be entitled to appointment to any vacancy referred to in sub-section (1) merely on the ground that he is next in the line of succession to the last holder of the office.]

[208] [(3) * * *] Omitted.

(4)   Any person aggrieved by an order of the trustee under [209][sub-section (1)] may, within one month from the date of the receipt of the order by him, appeal against the order to [210][the Joint Commissioner or the Deputy Commissioner, as the case may be].

Section 56 - Punishment of office-holders and servants in religious institutions

(1)     All office-holders and servants attached to a religious institution or in receipt of any emolument or perquisite therefrom shall [211][* * *] be controlled by the trustee and the trustee may, after following the prescribed procedure, if any, fine, suspend, remove or dismiss any of them for breach of trust, incapacity, disobedience of orders, neglect of duty, misconduct or other sufficient cause.

(2)     Any office-holder or servant punished by a trustee under sub-section (1) may, within one month from the date of the receipt of the order by him, appeal against the order to [212][the Joint Commissioner or the Deputy Commissioner, as the case may be.]

[213][(3) * * *] Omitted.

Section 57 - Power to fix fees for services, etc., and to determine their apportionment

Notwithstanding anything contained in any scheme settled or deemed to have been settled under this Act or any decree or usage to the contrary, the trustee of a religious institution shall have power, subject to such conditions as [214][the Commissioner] may, by general or special order, direct, to fix fees for the performance of any service, ritual or ceremony in such religious institution and to determine what portion, if any, or such fees shall be paid to the archakas or other office-holders or servants of such religious institution.

Section 58 - Fixing of standard scales of expenditure

[215][(1) The trustee of a religious institution shall submit to the Assistant Commissioner if the institution is not included in the list published under section 46 and to the Commissioner, if the institution is so included, within three months form the date of commencement of this Act, or the date of the inclusion of the institution in the list aforesaid or within such further time as may be allowed by the Assistant Commissioner or the Commissioner, as the case may be, proposals for fixing the dhittam or scale of expenditure in the institution, and the amounts which should be allotted to the various objects connected with such institution or the proportions in which the income or other property of the institution may be applied to such objects :

Provided that this sub-section shall not apply to any institution in respect of which proposals have been submitted to the Assistant Commissioner or the Commissioner, as the case may be, before the date of commencement of this Act.

(2)   The trustee shall publish such proposals at the premises of the institution and in such other manner as may be required by the Assistant Commissioner or the Commissioner, as the case may be, together with a notice stating that, within one month from the date of such publication, any person having interest may submit objections or suggestions to the Assistant Commissioner or the Commissioner.

(3)   After the expiry of the said period, the Assistant Commissioner or the Commissioner shall, after considering any objections and suggestions received, pass such order as he may think fit on such proposals, having regard to the established usage of the institution and its financial position and a copy of the order shall be communicated to the trustee.

The order of the Assistant Commissioner or the Commissioner shall be published in the prescribed manner.

(4)   Against an order passed by the Assistant Commissioner under sub-section (3), the trustee or any person having interest may, within one month from the date of the receipt of the order by the trustee, appeal to the Joint or Deputy Commissioner and if the trustee or such person is aggrieved by the order of the Joint or Deputy Commissioner, he may within one month from the date of the receipt of such order appeal to the Commissioner.

(5)   The trustee shall scrutinize the particulars of dhittam or scale of expenditure every three years and submit to the Assistant Commissioner or the Commissioner, as the case may be, proposals for altering the dhittam or scale of expenditure and the provisions of sub-sections (2), (3) and (4) shall apply in relation to the alteration of such dhittam or scale of expenditure as they apply in relation to the fixing of dhittam or scale of expenditure:

Provided that the Assistant Commissioner or the Commissioner may, at any time on his own motion for reasons to be recorded in writing, direct the trustee to alter the dhittam or scale of expenditure and the procedure for such alteration shall be the same as laid down in this section.

Section 59 - Suit for removal of trustee of math or specific endowment attached thereto

(1)     [216][The Commissioner] or any two ore more persons having interest and having obtained the consent in writing of [217][the Commissioner], may institute a suit in the Court to obtain a decree for removing the trustee of a math or a specific endowment attached to a math for any one or more the following reasons, namely:—

(a)      the trustee being of unsound mind ;

(b)      his suffering from any physical or mental defect or infirmity which renders him unfit to be a trustee ;

(c)      his having ceased to profess the Hindu religion or the tenets of the math ;

(d)      his conviction for any offence involving moral delinquency ;

(e)      breach by him of any trust created in respect of any of the properties of the religious institution ;

(f)       waste of the funds or properties of the institution or the wrongful application of such funds or properties for purposes unconnected with the institution ;

(g)      the adoption of devices to convert the income of the institution or of the funds or properties thereof into “pathakanika” ;

(h)     leading an immoral life or otherwise leading a life which is likely to bring the office of head of the math into contempt ;

(i)       persistent and willful default by him in discharging his duties or performing his functions under this Act or any other law.

(2)     Where [218][the Commissioner] refuses to give consent under sub-section (1), the party aggrieved may, within three months from the date of the receipt of the order by him, appeal to the Government who may, after making such inquiry as they may consider necessary, confirm the order of [219][the Commissioner] or direct [220][the Commissioner] to give [221][his consent] in writing.

Section 60 - Arrangements when vacancies occur

(1)     When a vacancy occurs in the office of the trustee of a math or specific endowment attached to a math and there is a dispute respecting the right of succession to such office, or

when such vacancy cannot be filled up immediately, or

when the trustee is a minor and has no guardian fit and willing to act as such or there is a dispute respecting the person who is entitled to act as guardian, or

when the trustee is by reason of unsoundness of mind or other mental or physical defect or infirmity unable to perform the functions of the trustee, the [222][Assistant Commissioner] may take such steps and pass such order [223][as he thinks] proper for the temporary custody and protection of the endowments of the math or of the specific endowments, as the case may be, and shall report the matter forthwith to the [224] [Commissioner].

(2)     Upon the receipt of such report, if the [225][Commissioner], after making such inquiry [226][as he deems] necessary, is satisfied that an arrangement for the administration of the math and its endowments or of the specific endowment, as the case may be, is necessary, [227][he shall] make such arrangements [228][as he thinks fit] until the disability of the trustee ceases or another trustee succeeds to the office, as the case may be.

(3)     In making any such arrangement, [229][the Commissioner] shall have due regard to the calims of the disciples of the math, if any.

(4)     Nothing in this section shall be deemed to affect anything contained in the [230][Tamil Nadu] Court of Wards Act, 1902 ([231][Tamil Nadu] Act I of 1902).

Section 61 - Fixing of standard scales of expenditure

(1)     The trustee of every math or specific endowment attached to a math may, from time to time, submit to [232][the Commissioner] proposals for fixing the dhittam or scale of expenditure in the institution, and the amounts which should be allotted to the various objects connected with the institution or the proportions in which the income or other property of the institution may be applied to such objects.

(2)     The trustee shall publish such proposals at the premises of the math and in such other manner as [233][the Commissioner] may direct, together with a notice stating that, within one month from the date of such publication, any person having interest may submit suggestions to [234][the Commissioner].

(3)     If on a scrutiny of such proposals and any suggestions made by persons having interests, it appears to [235][the Commissioner] that the scale of expenditure or any item in the scale of expenditure is at variance with the established usage of the institution, or is not justified by its financial position, [236][the Commissioner] may call for the remarks of the trustee and if after considering the same, [237][the Commissioner] is of the opinion that any modification is required in the scale of expenditure or any item in the scale of expenditure, [238][he shall submit] the case to the Government who shall pass orders thereon, and such orders shall be final.

Section 62 - Power to spend Pathakanika

(1)     The trustee of a math shall keep regular accounts of receipts of “pathakanika” that is to say, any gift of property or money made to him as the head of the math and shall be entitled to spend the said “pathakanika” in accordance with the customs and usages of the institution.

(2)     Such gifts of property or money as are not spent by the trustee during his tenure of office in accordance with the custom and usage of the institution shall form part of the funds of the math.

Section 63 - Joint Commissioner or Deputy Commissioner to decide certain disputes and matters

[239][Joint Commissioner or Deputy Commissioner]

Subject to the rights of suit or appeal hereinafter provided, [240][the Joint Commissioner or the Deputy Commissioner, as the case may be], shall have power to inquire into and decide the following disputes and matters:—

(a)      whether an institution is a religious institution ;

(b)      whether a trustee holds or held office as a hereditary trustee ;

(c)      whether any property or money is a religious endowment ;

(d)      whether any property or money is a specific endowment ;

(e)      whether any person is entitled, by custom or otherwise, to any honour, emolument or perquisite in any religious institution ; and what the established usage of a religious institution is in regard to any other matter ;

(f)       whether any institution or endowment is wholly or partly of a religious or secular character; and whether any property or money has been given wholly or partly for religious or secular uses ; and

(g)      where any property or money has been given for the support of an institution which is partly of a religious and partly of a secular character, or the performance of any service or charity connected with such an institution or the performance of a charity which is partly of a religious and partly of a secular character or where any property or money given is appropriated partly to religious and partly to secular uses, as to what portion of such property or money shall be allocated to religious uses.

Section 64 - Power of Joint Commissioner or Deputy Commissioner to settle schemes

[241][Joint Commissioner or Deputy Commissioner]

(1)     When [242][the Joint Commissioner or the Deputy Commissioner, as the case may be], has reason to believe that in the interest of the proper administration of an institution, a scheme should be settled for the institution, or when not less than five persons having interest make an application, in writing, stating that in the interest of the proper administration of an institution a scheme should be settled for it, [243][the Joint Commissioner or the Deputy Commissioner, as the case may be], shall consult in the prescribed manner the trustee and the persons having interest [244][* * *] and if, after such consultation, he is satisfied that it is necessary or desirable to do so, he shall, by order, settle a scheme of administration for the institution.

Explanation.—For the purposes of this section, “institution” means a temple or a specific endowment attached to a temple.

(2)     A Scheme settled under sub-section (1) for an institution may contain provision for –

(a)      removing any existing trustee, whether hereditary or non-hereditary :

Provided that where provision is made in the scheme for the removal of a hereditary trustee, provision shall also be made therein for the appointment as trustee of the person next in succession who is qualified;

(b)      appointing a new trustee or trustees in the place of, or in addition to, any existing trustee or trustees ;

(c)      defining the powers and duties of the trustee or trustees :

Provided that in making any provision of the nature specified in clause (b) due regard shall be had to the claims of persons belonging to the religious denomination for whose benefit the institution is chiefly intended or maintained.

(3)     [245][The Joint Commissioner or the Deputy Commissioner, as the case may be], may determine what the properties of the institution are and append to the scheme a schedule containing a list of such properties.

(4)     Pending the settlement of a scheme for an institution, [246][the Joint Commissioner or the Deputy Commissioner, as the case may be], may appoint a fit person to perform all or any of the trustees thereof and define his powers and duties.

(5)     (a) [247][The Joint Commissioner or the Deputy Commissioner, as the case may be], may, at any time, after consulting the trustee and the persons having interest [248][* * * *], by order, modify or cancel any scheme in force settled under sub-section (1) or any scheme is force settled or modified by the Board under the [249][Tamil Nadu] Hindu Religious Endowments Act, 1926 ([250][Tamil Nadu] Act II of 1927), or deemed to have been settled under that Act, or any scheme in force settled or modified by [251][the Commissioner or the Deputy Commissioner, as the case may be], or the Commissioner under this Act, or any scheme in force settled or modified by the Court in a suit under sub-section (1) of section 70, or on an appeal under sub-section (2) of that section or any such scheme in force deemed to have been settled or modified by the Court under clause (a) of sub-section (2) of section 118 ;

Provided that such cancellation or modification of a scheme in force settled or modified by the Court in a suit under sub-section (1) of section 70 or on an appeal under sub-section (2) of that section or of a scheme in force deemed to have been settled or modified by the Court under clause (a) of sub-section (2) of section 118 shall be made only subject to such conditions and restrictions as may be prescribed.

(b) If [252] [the Joint Commissioner or the Deputy Commissioner, as the case may be], is satisfied that any such scheme referred to in clause (a) is inconsistent with this Act and the rules made thereunder, he may, at any time, after consulting the trustee and the persons having interest in the institution, [253][* * * * * *] modify it in such manner as may be necessary to bring it into conformity with the provisions of this Act and the rules made thereunder.

(6)     Every order of [254][the Joint Commissioner or the Deputy Commissioner, as the case may be], settling modifying or canceling a scheme under this section shall be published in the prescribed manner and on such publication shall, subject to the provisions of sections 69 and 70 be, binding on the trustee, the executive officer and persons having interest.

Section 65 - Power of Commissioner to settle schemes

(1)     When the Commissioner has reason to believe that in the interests of the proper administration of a math or a specific endowment attached to a math, a scheme should be settled for the math or the specific endowment attached to a math, or when not less than five persons having interest make an application in writing, stating that in the interests of the proper administration of the math or the specific endowment attached to the math, a scheme should be settled for it, the Commissioner shall consult in the prescribed manner the trustee and the persons having interest ; and if, after such consultation, he is satisfied that it is necessary or desirable to do so, he shall, by order, settle a scheme of administration for the math or the specific endowment attached to the math.

(2)     A scheme settled under this section for the administration of a math or a specified endowment attached to a math may contain provision for—

(a)      constituting a body for the purpose of assisting in the whole or any part of the administration of the endowments of such math or of the specific endowment:

Provided that the members of such body shall be chosen from persons having interest in such math or endowment

(b)      defining the powers and duties of the trustee.

(3)     The Commissioner may determine what the properties of the math or of the specific endowment attached to the math are and append to the scheme a Schedule containing a list of such properties.

(4)     (a) The Commissioner may, at any time after consulting the trustee, by order, modify or cancel any scheme in respect of a math or a specific endowment attached to a math and in force and settled under sub-section (1) or any scheme in force settled or modified by the Board under the [255][Tamil Nadu] Hindu Religious Endowments Act, 1926 ([256][Tamil Nadu] Act II of 1927), or deemed to have been settled under that Act or any scheme in force settled or modified by the Commissioner under this Act or any scheme in force settled or modified by the Court in a suit under sub-section (1) of section 70 or on an appeal under sub-section (2) of that section or any such scheme in force deemed to have been settled or modified by the Court under clause (a) of sub-section (2) of section 118 :

Provided that such cancellation or modification of a scheme in force settled or modified by the Court in a suit under sub-section (1) of section 70 or of an appeal under sub-section (2) of that section or of a scheme in force deemed to have been settled or modified by the Court under clause (a) of sub-section (2) of section 118 shall be made only subject to such conditions and restrictions as may be prescribed.

(b) If the Commissioner is satisfied that any such scheme referred to in clause (a) is inconsistent with this Act and the rules made thereunder, he may, at any time, modify it in such manner as may be necessary to bring it into conformity with the provision of this Act and the rules made thereunder.

(5)     Every order of the Commissioner, settling, modifying or canceling scheme under this section shall be published in the prescribed manner and on such publication shall, subject to the provisions of sections 69 and 70, be binding on the trustee, the executive officer and all persons having interest.

Section 66 - Appropriation of endowments

(1)     [257][The Joint Commissioner or the Deputy Commissioner, as the case may be], may, on being satisfied that the purpose of a religious institution has from the beginning been, or has subsequently become, impossible of realisation, by order, direct that the endowments of the institution be appropriated to all or any of the following purposes, namely:—

(a)      the grant of aid to any other religious institution which is poor or in needy circumstances ;

(b)      the grant of aid to any religious purpose connected with the Hindu religion ;

(c)      the propagation of the religious tenets of the institution ;

(d)      the recitation of Divya Prabhandam and Thevaram and the like ;

(e)      the establishment and maintenance of schools for the training of archakas, adyapakas, vedaparayanikas and othuvars and for the study of Divya Prabandhams, Thevarams and the like, including the study of Indian languages for that purposes ;

(f)       the establishment and maintenance of a University or college or other institution in which the main features shall be the provision for the study of Hindu religion, philosophy or sastras or for imparting instructions in Hindu temple architecture ;

(g)      the establishment and maintenance of educational institution where instruction in the Hindu religion is also provided ;

(h)     promotion of fine arts and architecture;

(i)       the establishment and maintenance of orphanages for Hindu children ;

(j)       the establishment and maintenance of asylums for persons suffering from leprosy ;

(k)      the establishment and maintenance of poor homes for destitute, helpless and physically disabled persons ; and

(l)       the establishment and maintenance of hospitals and dispensaries for the benefit of pilgrims :

Provided that in the case of a religious institutions founded and maintained by a religious denomination or any section thereof, the endowment shall, as far as possible, be utilized for the benefit of the denomination or section concerned for the purposes mentioned above.

(2)     [258][The Joint Commissioner or the Deputy Commissioner, as the case may be], may, at any time by order, modify or cancel any order passed under sub-section (1).

(3)     The order of [259][The Joint Commissioner or the Deputy Commissioner, as the case may be], under the section shall be published in the prescribed manner and on such publication shall, subject to the provisions of section 69, be binding on the trustee, the executive officer and all persons having interest.

Section 67 - Determination and application of properties and funds of defunct religious institutions

(1)     [260][The Joint Commissioner or the Deputy Commissioner, as the case may be], on being satisfied that a religious institution has, whether before or after the date of commencement of this Act, ceased to exist, hold an inquiry in the prescribed manner to ascertain its properties and funds; and after doing so, shall pass an order—

(a)      specifying the properties and funds of the institution ;

(b)      appointing a trustee therefor ;

(c)      directing the recovery of any such properties or funds from any person who may be in possession thereof ; and

(d)      laying down that the properties and funds so specified shall be applied or utilised for renovating the institution or if such renovation is not possible, be appropriated to any one or more of the purposes specified in sub-section (1) of section 66.

(2)     [261] [The Joint Commissioner or the Deputy Commissioner, as the case may be], may, on being satisfied after holding an enquiry in the prescribed manner, that any building or other place which was being used for religious worship or instruction has, whether before or after the date of the commencement of this Act, ceased to be used for that purpose, pass an order—

(a)      directing the recovery of such building or place from any person who may be in possession thereof ; and

(b)      laying down that it shall be used for religious worship or instruction as before, or if such use is not possible, be utilised for any one or more of the purposes specified in sub-section (1) of section 66.

(3)     Nothing contained in sub-section (1) or sub-section (2) shall be deemed to authorize [262] [the Joint Commissioner or the Deputy Commissioner, as the case may be], to pass an order in respect of any property or funds which vested in any person before the 30th September 1951 by the operation of the law of limitation.

(4)     Every order of  [263]the Joint Commissioner or the Deputy Commissioner, as the case may be], under sub-section (1) or sub-section (2) shall be published in the prescribed manner.

Section 68 - Joint Commissioner or Deputy Commissioner to forward copies

[264][Joint Commissioner or Deputy Commissioner]

(1)     [265] [The Joint Commissioner or the Deputy Commissioner, as the case may be], shall within a week from the date of his order made under any of the foregoing sections of this chapter, forward a copy of such order to the Commissioner.

Section 69 - Appeal to the Commissioner

(1)     Any person aggrieved by any order passed by [266][the Joint Commissioner or the Deputy Commissioner, as the case may be], under any of the foregoing sections of this chapter, may within sixty days from the date of the publication of the order or of the receipt thereof by him as the case may be, appeal to the Commissioner and the Commissioner may pass such order thereon as he thinks fit.

(2)     Any order passed by [267] [the Joint Commissioner or the Deputy Commissioner, as the case may be], in respect of which no appeal has been preferred within the period specified in sub-section (1) may be revised by the Commissioner suo motu and the Commissioner may call for and examine the records of the proceedings as to satisfy himself as to the regularity of such proceedings or the correctness, legality or propriety of any decision or order passed by [268][the Joint Commissioner or the Deputy Commissioner, as the case may be]. Any such order passed by the Commissioner in respect of an order passed by [269][the Joint Commissioner or the Deputy Commissioner, as the case may be], shall be deemed to have been passed by the Commissioner on an appeal preferred to him under sub-section (1).

(3)     Any order passed by the Commissioner on such appeal against which no suit lies to the Court under the next succeeding section or in which no suit has been instituted in the Court within the time specified in sub-section (1) of section 70 may be modified or cancelled by the Commissioner if the order has settled or modified a scheme for the administration of a religious institution or relates to any of the matters specified in section 66.

Section 70 - Suits and appeals

(1)     Any party aggrieved by an order passed by the Commissioner—

(i)       under sub-section (1) or sub-section (2) of section 69 and relating to any of the matters specified in section 63, section 64 or section 67 ; or

(ii)      under section 63, section 64 or section 67 read with sub-section (1)(a), 2 or (4)(a) of section 22 or under section 65 may, within ninety days from the date of the receipt of such order by him, institute a suit in the Court against such order, and the Court may modify or cancel such order, but it shall have no power to stay of order of the Commissioner pending the disposal of the suit.

(2)     Any party aggrieved by a decree of the Court under sub-section (1), may, within ninety days from the date of the decree, appeal to the High Court.

Section 71 - Issue of notice to show cause why institution should not be notified

(1)     Notwithstanding that a religious institution is governed by a scheme settled or deemed to have been settled under this Act, where the Commissioner has reason to believe that such institution is being mismanaged and is satisfied that in the interest of its administration, it is necessary to take proceedings under this chapter, the Commissioner may, by notice published in the prescribed manner, call upon the trustee and all other persons having interest to show causes why such institution should not be notified to be subject to the provisions of this Chapter.

(2)     Such notice shall state the reasons for the action proposed and specify a reasonable time not being less than one month from the date of the issue of the notice for showing such cause.

(3)     The trustee or any person having interest may thereupon prefer any objection he may wish to make to the issue of a notification as proposed.

(4)     Such objection shall be in writing and shall reach the Commissioner before the expiry of the time specified in the notice aforesaid or within such further time as may be granted by the Commissioner.

Section 72 - Consideration of objections, if any, and notification of institution

(1)     Where no such objection has been received within the time so specified or granted, the Government may, on receipt of a report from the Commissioner to that effect, by notification, declare the religious institution to be subject to the provisions of this Chapter.

(2)     Where any such objections have been received within the time so specified or granted, the Commissioner shall hold an enquiry into the objections in the manner prescribed and decide whether the institution should be notified to be subject to the provisions of this chapter or not.

(3)     If the Commissioner decides that the institution should be notified as aforesaid, he shall make a report to that effect to the Government who may thereupon, by notification, declare the religious institution to be subject to the provisions of this chapter.

(4)     Any trustee or any person having an interest, who is aggrieved by a notification published under sub-section (1) or sub-section (3) may, within thirty days from the date of its publication, institute a suit in the Court for the cancellation of such notification and the Government shall cancel the notification if the Court so directs :

Provided that the Court shall have no power to suspend the operation of the notification pending the disposal of the suit.

(5)     Any party aggrieved by a decree of the Court under sub-section (4) may, within ninety days from the date of the decree, appeal to the High Court.

[270][(6) Notwithstanding anything contained in sub-sections (4) and (5), if the Government after taking into consideration such matters relating to the management and administration of the religious institution as may be prescribed, are satisfied at any time after the publication of a notification under sub-section (1) or sub-section (3) that it is no longer necessary to continue the notification, they may cancel the notification].

(7)   [271][Any notification published [272][* * *] under section 64 of the [273][Tamil Nadu] Hindu Religious and Charitable Endowments Act, 1951 ([274] [Tamil Nadu] Act XIX of 1951) and in force on] the date of commencement of this Act shall be as valid as if such notification had been published under this Act :

Provided that if on the date of the commencement of this Act a period of thirty days has lapsed from the date of the publication of a notification under section 64 of the [275][Tamil Nadu] Hindu Religious and Charitable Endowments Act, 1951 ([276][Tamil Nadu] Act XIX of 1951), no suit shall be instituted under sub-section (4) of this section :

Provided further that if, on the date of the commencement of this Act, a period of thirty days has not lapsed from the date of publication of the notification under section 64 of the said Act, the date of publication of such notification for the purposes of sub-section (4) of this section shall be the date of publication of that notification under the said Act.

Section 73 - Scheme to lapse on notification

On the publication of the notification, the scheme of administration, if any, settled for the religious institution, whether before or after the date of the commencement of this Act, and all rules, if any, framed under such scheme shall cease to apply to the institution and shall become inoperative and such scheme and rules shall not be revived by reason of the cancellation of the notification [277][under sub-section (4) or] under sub-section (6) of section 72.

Section 74 - Appointment of salaried executive officer

For every institution notified under this Chapter, the Commissioner shall, as soon as may be, appoint a salaried executive officer, who shall be a person professing the Hindu religion.

Section 75 - Section 64 not to apply to notified institutions

(1)     Section 64 shall not apply to [278][* * *] any religious institution notified under this Chapter or under Chapter VI of the [279][Tamil Nadu] Hindu religious and Charitable Endowments Act, 1951 ([280][Tamil Nadu] Act XIX of 1951) or under Chapter VI-A of the [281][Tamil Nadu] Hindu Religious Endowments Act, 1926 ([282][Tamil Nadu] Act II of 1927) so long as the notification remains in force.

(2)     Nothing in sub-section (1) shall be construed as prohibiting the settlement of a scheme under section 64 during the period when a notification is in force, to take effect immediately on the notification ceasing to be in force.

Section 75A - Notification under Chapter VI-A of Tamil Nadu Act II of 1927 to continue in force

[283] [Tamil Nadu]

[284][Notwithstanding any judgment, decree or order of any Court and notwithstanding anything contained in the [285][Tamil Nadu] Hindu Religious Endowments Act, 1926 ([286][Tamil Nadu] Act II of 1927) or in the [287][Tamil Nadu] Hindu Religious and Charitable Endowments Act, 1951 ([288][Tamil Nadu] Act XIX of 1951), or in this Act, but subject to the provisions of section 75-C, all notifications issued under Chapter VI-A of the [289][Tamil Nadu] Hindu Religious Endowments Act, 1926 ([290][Tamil Nadu] Act II of 1927) and in force immediately before the 30th September 1956 and which have not been subsequently cancelled by the Government shall continue, and shall be deemed always to have continued, in force upto and inclusive of the 16th July 1965 and for a period of one year thereafter; and accordingly all acts, proceedings or things done or taken under the said Acts or this Act by the Government or by any officer of the Government or by any other authority in pursuance of the said notifications shall, for all purposes, be deemed to be, and to have always been, done or taken in accordance with law.

Section 75B - Further continuance of notification under Chapter VI-A of Tamil Nadu Act II of 1927

[291][Tamil Nadu]

(1)     Where after the expiry of a period of six months from the 16th of July 1965, the Commissioner is satisfied that in the interests of the administration of any religious institution governed by any of the notifications referred to in section 75-A it is necessary to continue the notification (hereinafter in this section referred to as the said notification) beyond the date of expiry of the period of one year from the 16th July 1965, he may, by notice published in the prescribed manner, call upon the trustee and all other persons having interest to show cause why the said notification should not be so continued.

(2)     Such notice shall state the reasons for the action proposed, and specify a reasonable time, not being less than one month from the date of the issue of such notice, for showing such cause.

(3)     The trustee or any person having interest may, thereupon, prefer any objection he may wish to make against the action proposed.

(4)     Such objection shall be in writing and shall reach the Commissioner before the expiry of the time specified in the notice aforesaid, or within such further time as may be granted by the Commissioner.

(5)     Where no such objection has been received within the time so specified or granted, the Government may, on receipt of a report form the Commissioner to that effect, by notification, declare that the said notification shall continue in force beyond the date of the expiry of the period of one year from the 16th July 1965.

(6)     Where any such objections have been received within the time specified or granted, the Commissioner shall hold an enquiry into the objections in the manner prescribed and decide whether or not the said notification should be continued as aforesaid.

(7)     If the Commissioner decides that the said notification should be continued as aforesaid, he shall make report to that effect to the Government who may thereupon, by notification, declare that the said notification shall continue in force beyond the date of the expiry of the period of one year form the 16th July 1965.

Section 75C - Right to suit

(1)     Any trustee or any person having an interest, who is aggrieved by the continuance of a notification under section 75-A or under section 75-B may—

(i)       in the case of the continuance of the notification under section 75-A within sixty days from the 16th July 1965 ; and

(ii)      in the case of the continuance of the notification under section 75-B within sixty days from the date of declaration under sub-section (5) or sub-section (7) for the said section 75-B, institute a suit in the Court for the cancellation of such notification and the Government shall cancel the notification in the Court so directs :

Provided that the Court shall have no power to suspend the operation of the notification pending the disposal of the suit.

(2)     Any party aggrieved by a decree of the Court under sub-section (1) may, within ninety days from the date of decree, appeal to the High Court.

(3)     Notwithstanding anything contained in section 75-A or section 75-B, if the Government, after taking into consideration such matters relating to the management and administration of the religious institution as may be prescribed, are satisfied that it is no longer necessary to continue a notification continued in force under section 75-A or under section 75-B, they may cancel the notification.

(4)     In respect of a religious institution governed by a notification continued in force under section 75-A or section 75-B,—

(a)      the scheme of administration, if any, settled and all rules, if any, famed under such scheme shall cease, and shall be deemed always to have ceased to apply to the institution and shall become and shall be deemed always to have become inoperative and such scheme and rules shall not be revived by reason of the cancellation of the notification under sub-section (1) or sub-section (3) ;

(b)      the Commissioner shall have power and shall be deemed always to have had power to appoint a salaried executive officer who shall be a person professing the Hindu religion.]

Section 76 - Saving

Nothing in this Chapter shall apply to maths or other religious institutions having hereditary trustees who have a beneficial interest in the income of the institution.

Section 77 - Transfer of lands appurtenant to or adjoining religious institutions prohibited except in special cases

(1)     Notwithstanding anything contained in section 34, no trustee of a religious institution shall lease or mortgage with possession or grant a licence for the occupation of—

(a)      any land belonging to the religious institution which is appurtenant to or adjoins the religious institution, or any sacred tank, well, spring or water course, appurtenant to the religious institution whether situated within or outside the precincts thereof, or

(b)      any space within or outside the prakarams, mantapams, courtyards or corridors of the religious institution ;

Provided that nothing contained in this sub-section shall apply to the leasing or licensing of any such land or space for the purpose of providing amenities to pilgrims or of vending flowers or other articles used for worship or of holding for specified periods, fairs or exhibitions during festivals connected with the religious institution.

(2)     Any lease or mortgage with possession or licence in contravention of the provisions of sub-section (1) shall be null and void.

(3)     Notwithstanding anything contained in sub-section (1) or (2), [292] [the Commissioner] may sanction the lease or mortgage with possession or granting of a licence for the occupation of any such land or space as is mentioned in sub-section (1) and situated outside the precincts of a religious institution for any purpose other than a purpose mentioned in the proviso to sub-section (1).

Section 78 - Encroachment by persons on land or building belonging to charitable or religious institution or endowment and the eviction of encroachers

[293][(1) Where the Assistant Commissioner having jurisdiction either suo motu or upon a complaint made by the trustee has reason to believe that any person has encroached upon (hereinafter in this section referred to as “encroacher”) any land, building, tank, well, spring or water-course or any space wherever situation belonging to the religious institution or endowment (hereinafter referred to as “the property”), he shall report the fact together with relevant particulars to the Joint Commissioner having jurisdiction over the division in which the religious institution or endowment is situated.

Explanation.—For the purpose of this section, the expression “encroacher” shall mean any person who unauthorisedly occupies any tank, well, spring or water-course or any property and to include-

(a)      any person who is in occupation of property without the approval of the competent authority (sanctioning lease or mortgage or licence) and

(b)      any person who continues to remain in the property after the expiry or termination or cancellation of the lease, mortgage or licence granted to him.

(2)   Where, on a perusal of the report received by him under sub-section (1), the Joint Commissioner finds that there is a prima facie case of encroachment, he shall cause to be served upon the encroacher a notice specifying the particulars of the encroachment and calling on him to show cause before a certain date why an order requiring him to remove the encroachment before the date specified on the notice should not made. A copy of the notice shall also be sent to the trustees of the religious institution or endowment concerned.

(3)   The notice referred to in sub-section (2) shall be served in such manner as may be prescribed.

(4)   Where after considering the objections, if any, of the encroacher received during the period specified in the notice referred to in sub-section (2) and after conducting such inquiry as may be prescribed, the Joint Commissioner is satisfied that there has been an encroachment, he may by order and for reasons to be recorded, require the encroacher to remove the encroachment and deliver possession of the property (land or building or space) encroached upon to the trustee before the date specified in such order.

(5)   During the pendency of the proceeding, the Joint Commissioner shall order the encroacher to deposit such amount as may be specified by him in consideration of the use and occupation of the properties in question in the manner prescribed.]

Section 79 - Mode of eviction on failure of removal of the encroachment as directed by the Joint Commissioner

[294][(1) Where within the period specified in the order under sub-section (4) of section 78, the encroacher has not removed the encroachment and has not vacated the property, the Assistant Commissioner having jurisdiction over the division may remove the encroachment and obtain possession of the property encroached upon, taking such police assistance as may be necessary. Any Police Officer whose help is required for this purpose shall render necessary help to the Assistant Commissioner.

(2)   Nothing in sub-section (1) shall prevent any person aggrieved by the order of the Joint Commissioner under sub-section (4) of section 78 from instituting a suit in a Court to establish that the religious institution or endowment has no title to the property:

Provided that no Civil Court shall take cognizance of any suit instituted after six months from the date of receipt of the order under sub-section (4) of section 78 :

Provided further that no such suit shall be instituted by a person who is let into possession of the property or who is a lessee, licensee or mortgagee, of the religious institution or endowment.

(3)   No injunction shall be granted by any Court in respect of any proceeding taken or about to be taken by the Joint Commissioner under section 78.]

Section 79A - Encroachment by group of persons on land belonging to charitable religious institutions and their eviction

[295][(1) Where the Joint Commissioner knows or has reason to believe that a group or groups of persons without any entitlement and with the common object of occupying any land, which is the property belonging to a charitable or religious institution or endowment, are occupying or have occupied any such land and if such group or groups of persons have not vacated the land on demand by the Joint Commissioner or any officer authorized by him in this behalf, the Joint Commissioner shall, notwithstanding anything contained in this Act, order after giving due notice, the immediate eviction of the encroachers from the land and the taking of possession of the land and thereupon, it shall be lawful for any officer authorized by the Joint Commissioner in this behalf to evict the encroachers from the land by force, taking such police assistance as may be necessary and take possession of the land. Any police officer whose help is required for this purpose shall be bound to render the necessary help to the Joint Commissioner or to such officer authorized by him.

(2)   Where, in any proceedings taken under this section, or in consequence of anything done under this section, a question arises as to whether any land is the property of the charitable or religious institution or endowment, such land shall be presumed to be the property of the charitable or religious institution or endowment until the contrary is proved by the encroacher.

(3)   Any order of eviction passed by the Joint Commissioner under sub-section (1) shall be final and shall not be questioned in any Court.]

Section 79B - Penalty for offences in connection with encroachment

[296][(1) No person, on or after the commencement of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996) shall occupy, otherwise than by lawful possession, any property belonging to a charitable or religious institution or endowment.

(2)   Whoever contravenes the provisions of sub-section (1), shall, on conviction, be punished with imprisonment for a term which shall not be less than three months but which may extend to five years and with fine which may extend to five thousand rupees.

(3)   No Court shall take cognizance of an offence punishable under sub-section (2) except on the complaint in writing of the Commissioner.

(4)   No offence punishable under sub-section (2) shall be inquired into or tried by any Court inferior to that of a Judicial Magistrate of the First Class].

Section 79C - Recovery of moneys due to religious institution, as arrears of land revenue

[297][Without prejudice to any other mode of recovery which is being taken or may be taken under this Act or any other law for the time being in force, any moneys due to a religious institution may be recovered as if it were an arrear of land revenue and for the purposes of such recovery, the Commissioner of the Hindu Religious and Charitable Endowments (Administration) Department or any officer not below the rank of Deputy Commissioner authorized by the Commissioner in this behalf, shall have the powers of a Collector under the Tamil Nadu Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864)].

Section 80 - Eviction of lessees, licensees or mortgages with possession in certain cases

(1)     Where the Assistant Commissioner having jurisdiction over the area in which the religious institution is situated is of the view that the lessee, licensee or mortgagee with possession of any land belonging to the religious institution [298][wherever it is situated] or any sacred tank, well, spring or water course, appurtenant to the religious institution whether situated within or outside the precincts thereof, or any space within or outside the prakarams, mantapams, courtyards or corridors of the religious institution, has taken any action which has marred or is likely to mar the artistic appearance or the religious atmosphere of the religious institution, the Assistant Commissioner shall report the fact together with relevant particulars to [299][the Joint Commissioner or the Deputy Commissioner, as the case may be], having jurisdiction over the area in which the religious institution is situated.

(2)     [300][The Joint Commissioner or the Deputy Commissioner, as the case may be], if satisfied that the artistic appearance or the religious atmosphere of the religious institution has been marred or is likely to be marred by the action of the lessee, licensee or mortgagee with possession shall cause to be served on the lessee, licensee or mortgagee concerned, a notice calling upon him to show cause before a certain date why an order terminating the lease license or cancelling the mortgagee, and requiring the lessee, licensee or mortgagee, as the case may be, to deliver possession of the property which is the subject of the lease, licence or mortgage to the trustee before a date specified in the notice should not be made. A copy of the notice shall also be sent to the trustee of the religious institution concerned.

(3)     The notice referred to in sub-section (2) shall be served in such manner as may be prescribed.

(4)     After considering the objections, if any, of the lessee, licensee or mortgagee, received within the period specified in the notice referred to in sub-section (2), [301][the Joint Commissioner or the Deputy Commissioner, as the case may be], may, if he decides that the artistic appearance or the religious atmosphere of the religious institution has been marred or is likely to be marred by the action of the lessee, licensee or mortgagee by order terminate the lease or license or cancel the mortgage and require the lessee, licensee or mortgagee to deliver possession of the property which is the subject of the lease, licence or mortgage to the trustee before a date specified in the order.

(5)     The order of [302][the Joint Commissioner or the Deputy Commissioner, as the case may be], shall be in writing and shall contain the grounds on which he has passed the order.

Section 81 - Appeals against the orders of Joint Commissioner or Deputy Commissioner under section 80

(1)     Any person aggrieved by an order passed by the Joint Commissioner or the Deputy Commissioner, as the case may be, under section 80 may, within thirty days from the date of the receipt by him of such order, prefer an appeal in writing to the Commissioner.

(2)     On such appeal being preferred, the Commissioner may order stay of further proceedings in the matter pending decision on the appeal.

(3)     The Commissioner shall call for the records of the case from the Joint Commissioner or the Deputy Commissioner, as the case may be, and after giving notice in the manner prescribed to the appellant and the trustee of the religious institution and if necessary after making such further inquiry as he thinks fit, shall decide the appeal.

(4)     The decision of the Commissioner and subject to such decision, an order of the Joint Commissioner or the Deputy Commissioner, as the case may be, shall be final and shall be conclusive evidence that the artistic appearance or the religious atmosphere of the religious institution has been marred or is likely to be marred.

(5)     Where no appeal against an order of the Joint Commissioner or the Deputy Commissioner, as the case may be, has been preferred under sub-section (1) or where such an appeal has been preferred and dismissed, the Assistant Commissioner may enter into possession of the land after a specified date and the trustee of the religious institution shall forthwith take steps for restoring the artistic appearance or religious atmosphere of the religious institution. Any Police Officer whose help is required by the Assistant Commissioner for obtaining possession of the land shall be bound to render the necessary help.

Section 82 - Payment of compensation

(1)     Where, in pursuance of any order passed under the foregoing provisions of this Chapter, any lessee, licensee or mortgagee with possession loses possession of any land, there shall be paid compensation, the amount of which shall be determined by the Tribunal constituted under section 83 in the manner, and in accordance with the principles hereinafter set out, that is to say-

(a)      At the commencement of the proceedings before the Tribunal, the trustee of the religious institution and the person to be compensated shall state what in their respective opinion is a fair amount of compensation.

(b)      The Tribunal in making its award shall have regard to the nature of the property, the use to which it has been put, the rent, fee or other income payable in accordance with the terms of the lease, licence or mortgage, as the case may be.

(c)      The compensation awarded by the Tribunal shall not exceed the amount, if any, payable by the lessee or licensee for the unexpired period of the lease or licence and in the case of a mortgage, the amount secured of the mortgage together with the interest due thereon.

(2)     The compensation awarded by the Tribunal shall be payable out of the funds of the religious institution after the trustee obtains the permission of [303][the Joint Commissioner or the Deputy Commissioner, as the case may be], in accordance with the provisions of this Act.

(3)     Save as provided in this section and in any rules made under this Act, nothing contained in any law for the time being in force shall apply to awards under this section.

Section 83 - Constitution of Tribunals

(1)     The Government shall constitute as many Tribunals as may be necessary for the purposes of this Chapter.

(2)     Each Tribunal shall consist of such number of members not exceeding three as may be determined by the Government, and if the number of such members is more than one, one of them shall be appointed as the Chairman by the Government.

(3)     Each Tribunal shall have such jurisdiction and over such area as the Government may, by notification, from time to time, determine.

(4)     The qualifications to be possessed by persons for appointment as members of a Tribunal and the conditions of service of such members shall be such as may be prescribed.

(5)     Every Tribunal shall have the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908 (Central Act V of 1908) when trying a suit.

(6)     If for any reason a vacancy (other than a temporary absence) occurs in the office of the Chairman of any Tribunal or any other member of any Tribunal, then the Government shall appoint another person in accordance with the provisions of this Act to fill the vacancy and the proceedings may be continued before the Tribunal from the stage at which the vacancy is filled.

(7)     No act or proceeding before any Tribunal shall be called in question in any manner on the ground merely of the existence of any vacancy in or defect in the constitution of such Tribunal.

Section 84 - Suits against award

Any party aggrieved by an award of the Tribunal under section 82 may, within ninety days from the date of the receipt of the award by him, institute a suit in the Civil Court having jurisdiction over the area in which the religious institution is situated.

Section 85 - Protection of action taken under this Chapter

(1)     No suit, prosecution or other legal proceeding shall lie against any person for anything which is, in good faith, done or intended to be done in pursuance of the provisions of this Chapter or any order made in pursuance of any of those provisions.

(2)     No suit or other legal proceeding shall lie against the Tribunal, Commissioner, [304][Additional Commissioner], [305][Joint Commissioner], Deputy Commissioner or Assistant Commissioner for any damage caused or likely to be caused by anything, in good faith, done or intended to be done in pursuance of the provision of this Chapter or any order made in pursuance of any of those provisions.

Section 86 - Budgets of Religious Institutions

(1)     The trustee of every religious institution shall, before the end of March in each year, submit, in such form as may be specified by [306][the Commissioner], a budget showing the probable receipts and disbursements of the institution during the following fasli year:-

[307][(a) to the Commissioner in the case of maths and specific endowments attached to maths ;

(b)   to the Joint Commissioner / Deputy Commissioner in the case of institutions included in the list published under section 46 ;

(d)   to the Assistant Commissioner in the case of other institutions.]

(2)     Every such budget shall make adequate provision for-

(a)      the due maintenance of the objects of the institution and the proper performance of the services therein ;

(b)      the due discharge of liabilities of loans binding on the institution ;

(c)      the repair and renovation of the buildings connected with the institution, the provision made under this clause not being less than twenty-five per centum of the surplus in the income of the institution for the year ;

(d)      the contribution to the reserve fund of the institution at such per centum of the income as 1[the Commissioner] may fix ;

(e)      the maintenance of the working balance.

(3)     [308][The Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner], as the case may be, after giving notice to the trustee in the prescribed manner and after considering his representations, if any, make such alterations, omissions or additions, in the budget [309][as he may] deem fit.

(4)     Any trustee may, within one month from the date of the receipt by him of the order under sub-section (3), appeal against that order -

[310][(a) Where the order has been made by the Assistant Commissioner to the Joint Commissioner or the Deputy Commissioner ;

(b)   Where the order has been made by the Joint Commissioner or Deputy Commissioner, to the Commissioner ;

(c)   Where the order has been made by the Commissioner, to the Government.]

(5)     If, in the course of a fasli year, the trustee finds it necessary to modify the provisions made in the budget in regard to the receipts or to the distribution of the amount to be expended under the different heads, he may submit to [311][the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner], as the case may be, his supplemental or revised budget, provided that no alteration shall be made in the amount allotted for discharge of liabilities and loans or in the working balance and [312][the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner], as the case may be, may, make such alterations, omissions or additions as provided in sub-section (3).

(6)     The trustee shall, within two months after the close of each fasli year, submit to [313][the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner], as the case may be, in such form as may be fixed [314][by the Commissioner], a statement of actual receipts and disbursements relating to that fasli year, with particulars of expenditure, if any, incurred without sanction and explaining the necessity therefor or the urgency thereof, [315][the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner], as the case may be, may, after considering the explanation of the trustee, approve and ratify such expenditure, if such expenditure was beneficial or necessary to the institution.

Section 87 - Accounts and Audit

(1)     The trustee of every religious institution shall keep regular accounts of all receipts and disbursement. Such accounts shall be kept for each fasli year separately and in such form and shall contain such particulars as may be specified by [316][the Commissioner].

(2)     The accounts of every religious institution shall be audited by auditors appointed in the prescribed manner and such auditors shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Central Act XLV of 1860).

(3)     The accounts of every religious institution, the annual income of which as calculated for the purposes of section 92 for the fasli year, immediately preceding is not less than [317][five lakhs rupees], shall be subject to concurrent audit, that is to say, the audit shall take place as and when the expenditure is incurred. The accounts of every other religious institution, the annual income of which calculated as aforesaid for the fasli year immediately preceding is not less than one thousand rupees, shall be audited annually, or if [318][the Commissioner] so directs in any case or class of cases at shorter intervals.

(4)     The accounts of any other religious institution, the annual income of which calculated as aforesaid for the fasli year immediately preceding is less than one thousand rupees shall be audited departmentally and no fee shall be levied therefor.

(5)     It shall be the duty of the trustee of the institution concerned and all officers and servants working under him, his agent and any person having concern in the administration of the institution,[319][to produce before the auditors within such period as may be prescribed], all accounts, records, correspondence, plans and other documents and property and moneys relating to the institution to furnish them with such information as may be required, and to afford them all such assistance and facilities as may be necessary or reasonable and as may be required in regard to the audit of

Section 88 - Authority to whom Audit Report is to be submitted

After completing the audit for any fasli year or shorter period, or for any transaction or series of transactions, as the case may be, the auditor shall send a report-

[320] [(a) to the Commissioner, in respect of maths and specific endowments attached to maths ;

(b)   to the Joint Commissioner, Deputy Commissioner, in respect of institution included in the list published under section 46 ; and

(c)   to the Assistant Commissioner in respect of other institutions.]

Section 89 - Contents of Audit Report

(1)     The auditor shall specify in his report all cases or irregular, illegal or improper expenditure, or of failure to recover moneys due or other property belonging to the religious institution or of loss or of waste of money or other property thereof, caused by neglect or misconduct or misapplication or collusion or fraudulent transactions or breach of trust on the part of the trustee or any other person.

(2)     The auditor shall also report on such other matter relating to the accounts as may be prescribed, or on which [321][the Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner], as the case may be, may require him to report.

Section 90 - Rectification of defects disclosed in audit and order of surcharge against trustee, etc.

(1)     [322][The Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner], as the case may be, shall send a copy of every audit report relating to the accounts of a religious institution to the trustee thereof, and it shall be the duty of such trustee to remedy any defects or irregularities pointed out by the auditor and report the same to [323][the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner], as the case may be.

(2)     If, on a consideration of the audit report and the report of the trustee and after such inquiry as may be necessary, [324][the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner], as the case may be, thinks that the trustee or any other person was guilty of irregular, illegal or improper expenditure, or of loss or waste of money or other property thereof caused by failure to recover moneys due or other property belonging to the religious institution or by neglect or misconduct or misapplication or collusion or fraudulent transactions or breach of trust, [325][the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner], as the case may be, may after giving notice to the trustee or such person to show cause why an order of surcharge should not be passed against him and after considering his explanation, if any, by order certify the amount so spent or the amount or value of the property so lost or wasted and direct the trustee or such person to pay within a specified time such amount or value personally :

Provided that if, in respect of any expenditure or dealing with the property of the institution, the trustee or such person had obtained the directions of [326][the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner], as the case may be, and had acted in accordance with such directions, he shall not be held liable.

(3)     [327][The Commissioner, Joint Commissioner , Deputy Commissioner or Assistant Commissioner] as the case may be shall forward a copy of the order under sub-section (2) with the reasons for the same by registered post to the trustee or person concerned.

(4)     The trustee or other person aggrieved by such order may, within thirty days of the receipt by him of the order, either –

(a)      apply to the Court to modify or set aside the order, and the Court, after taking such evidence as is necessary, may confirm, modify or remit the surcharge with such orders as to costs as it may think appropriate in the circumstances, or

(b)      in lieu of such application, may appeal to the Government which shall pass such orders as they think fit.

(5)     Neither the Court, nor the Government to which or to whom an application or appeal is made under sub-section (4) shall have power to stay the operation of the order pending the disposal of the application or appeal.

(6)     An order of surcharge under this section against a trustee shall not bar a suit for accounts against him except in respect of the matter finally dealt with by such order.

(7)     The Collector of the district in which is situated any property of the trustee or other person from whom an amount is recoverable by way of surcharge shall, on a requisition made by [328][the Commissioner], recover such amount as if it were an arrear of land revenue and pay the same to the religious institution concerned.

(8)     Where [329][the Commissioner] is satisfied that the trustee or other person with intent to defeat or delay the execution of any order that may be made under sub-section (2) or sub-section (4)-

(a)      is about to dispose of the whole or any part of his property ; or

(b)      is about to remove the whole or any part of his property from the jurisdiction of [330] [the Commissioner], [331][the Commissioner] may, unless adequate security is furnished, apply to the Court pending the decision of the Court or Government for conditional attachment of the said property or such part thereof, [332][as he thinks necessary.]

Section 91 - Chapter to apply notwithstanding provision in scheme

The provisions of this Chapter shall apply to every religious institution, notwithstanding anything to the contrary contained in any scheme settled or deemed to have been settled under this Act.

Section 92 - Religious institution to pay an annual contribution to the Government

(1)   Every religious institution shall, from the income derived by it, pay to the Commissioner annually such contribution not exceeding [333][twelve per centum] of its income as may be prescribed in respect of the services rendered by the Government and their officers and for defraying the expenses incurred on account of such services.

[334] [(2) Every religious institution, the annual income of which, for the fasli year immediately preceding as calculated for the purposes of the levy of contribution under sub-section (1), is not less than five thousand rupees, shall pay to the Commissioner annually, for meeting the cost of auditing its accounts, such further sum not exceeding one and half per centum of its income upto five lakhs rupees and four per centum of its income if the income exceeds five lakhs, as the Commissioner may determine.]

(3)   The annual payments referred in sub-section (1) and (2) shall be made, notwithstanding anything to the contrary contained in any scheme settled or deemed to have been settled under this Act for the religious institution concerned.

(4)   The Government shall pay the expenses incurred for the purposes of this Act, including the-

[335] [(i) * * *]

(ii)   expenses of Consultative Committees and sub-committees thereof, constituted by the Government or by any officer or authority subordinate to the Government specially authorized by them in this behalf.

(iii)   cost of the publication of journals, books, annuals and descriptive accounts relating to religious institutions.

[336][(iv) Omitted.

Section 93 - Recovery of costs and expenses incurred on legal proceedings

Notwithstanding anything contained in sub-section (1) of section 102, all costs, charges and expenses incurred by the Government, [337][* * * ] the Commissioner, [338][an Additional Commissioner], [339] [a Joint Commissioner], a Deputy Commissioner [340][* * *] or an Assistant Commissioner as a party to, or in connection with, any legal proceeding in respect of any religious institution shall be payable out of the funds of such institution, except in case where a liability to pay the same has been laid on any party or other person personally and the right to reimbursement under this section has been negatived in express terms.

Section 94 - Assessment and recovery of contributions, costs, charges and expenses

(1)     The contributions, costs, charges and expenses payable under sections 92 and 93 shall be assessed on and notified to the trustee of the religious institution concerned in the prescribed manner :

Provided that if for any reason, any portion of the contribution, costs, charges and expenses has escaped assessment, the Commissioner may, within the prescribed period, serve on the trustee a notice assessing him to the portion of the contribution, costs, charges or expenses, as the case may be, due and demanding payment thereof within fifteen days from the date of such service ; and the provisions of this Act and the rules made thereunder shall, so far as may be, apply as if the assessment was made in the first instance.

(2)     (a) Such trustee may, within fifteen days from the date of the receipt of the notice under sub-section (1) or under the proviso thereto or within such further time as may be granted by the Commissioner, prefer his objection thereto, if any, to the Commissioner in writing. Such objection may relate either to his liability to pay or to the amount specified in the notice. The Commissioner shall consider such objection and give his decision confirming, withdrawing or modifying his original notice.

(b) Within one month from the date of the receipt of the notice of assessment, or when an objection has been preferred, within one month from the date of the decision of the Commissioner, or within such further time, as may be granted by him, such trustee shall pay the amount specified in the notice under sub-section (1) or under the proviso thereto or the amount as fixed by the Commissioner on objection.

(3)     If the trustee fails to pay the amount aforesaid within the time allowed, the Collector of the district in which any property of the religious institution is situate shall, on requisition made to him in the prescribed manner by the Commissioner and subject to the provisions of this section, recover such amount as if it were an arrear of land revenue.

(4)     (a) On receipt of a requisition under sub-section (3), the Collector shall issue a notice to the trustee concerned-

(i)       requiring him, within fifteen days form the date of the service thereof, to pay the amount mentioned in the requisition and specified in the notice ; and

(ii)      stating that on default, such amount will be recovered as if it were an arrear of land revenue ;

(b) if, within the period of fifteen days aforesaid, the amount demanded is not paid, the Collector shall proceed to recover the amount specified in the notice (with the charges of collection) as if it were an arrear of land revenue.

(5)     The Collector shall, on receipt of a requisition under sub-section (3), withhold the amount mentioned therein out of the tasdik or any other allowance or amount payable by the Government to the religious institution concerned but where the tasdik or other allowance or amount is insufficient for the purpose, the Collector shall withhold the tasdik or other allowance or amount available and recover the balance as if it were an arrear of land revenue.

(6)     Places of worship, including temples and tanks and places where utsavams are performed, idols, vahanams, jewels and such vessels and other articles of the religious institution as may be necessary in accordance with the usage of the institution for purposes of worship or processions shall not be liable to be proceeded against in pursuance of sub-section (3), (4) and (5).

(7)     Instead of selling the property after attachment thereof under the provisions of the [341][Tamil Nadu] Revenue Recovery Act, 1864 ([342][Tamil Nadu] Act II of 1864), it shall be open to the Collector at the instance of the Commissioner to appoint a receiver to take possession of the property or such portion thereof as may be necessary and collect the income thereof until the amount sought to be recovered is realized. The remuneration, if any, paid to the Receiver, and the other expenses incurred by him shall be paid out of the income of the institution concerned.

(8)     No suit, prosecution or other legal proceeding shall be entertained in any Court of law against the Government or any officer or servant of the Government for anything done or intended to be done in good faith in pursuance of this section.

Section 95 - Contributions not to be levied in certain caes

It shall not be competent for the Commissioner to levy any contribution for more than three faslis immediately preceding the fasli in which a notice of assessment is issued under section 94.