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Madras Hindu Religious And Charitable Endowments Act,

1951
19 of 1951
CONTENTS

CHAPTER 1 :- PRELIMINARY
1. Short Title, Extent, Application And Commencement
2 . Power To Extend Act To Jain Religious Institutions And
Endowments
3. Power To Extend Act To Charitable Endowments
4. Exemptions
5. Repeals
6. Definition
CHAPTER 2 :- T H E COMMISSIONER AND OTHER CONTROLLING
AUTHORITIES
7. Authorities Under Act
8. Government To Appoint Commissioner, Etc
9. Commissioner, Etc., To Be Hindus
10. Delegation To Deputy Commissioners
1 1 . Territorial Jurisdiction And Powers And Duties Of Assistant
Commissioners
12. Area Committees
1 3 . S trength Of Area Committees And Term Of Office And
Disqualifications Of Members
14. Chairman Of Area Committee
15. Power Of Government To Make Rules
16. Act Of Area Committee Not To Be Invalidated By Informality
17. Performance Of Functions Of Area Committee On Abolition
18. Power Of Commissioner To Call For Records And Pass Orders
1 9 . O ther Powers Of Commissioner In Relation To Deputy And
Assistant Commissioners And Area Committee
CHAPTER 3 :- RELIGIOUS INSTITUTIONS
20. Powers And Duties Of The Commissioner In Respect Of Religious
Endowments
21. Power To Enter Religious Institution
2 1 A . Commissioner, Etc., To Observe Appropriate Forms And
Ceremonies
22. Trustees To Be Hindus And Within Certain Limits Of Age
23. Trustee Bound To Obey Orders Issued Under Act
24. Care Required Of Trustee And His Powers
25. Preparation Of Register For All Institutions
26. Annual Verification Of The Register
27. Trustee To Furnish Accounts, Returns Etc
28. Inspection Of Property And Documents
29. Alienation Of Immovable Trust Property
3 0 . Authority Of Trustee To Incur Expenditure For Securing The
Health Etc. Of Pilgrims And Worshippers And For The Training Of
Archakas Etc
31. Cypres Application Of Surplus Funds Of Endowments
31A. Validation Of Past Appropriation Of Surplus Funds
31B. Appeals
32. Enforcement Of Service Or Charity In Certain Cases
33. Power Of Trustee Of Math Or Temple Over Trustees Of Specific
Endowments
34. Enfranchisement Of Freeing Of Lands, Etc., Held By A Devadasi
On Condition Of Service In A Temple
3 5 . Resumption And Re-Grant Of Inam Granted For The
Performance Of Any Charity Or Service
36. Office Holders And Servants Of Religious Institutions Not To Be
In Possession Of Jewels, Etc., Except Under Conditions
3 7 . S ections 38 To 51 Not To Apply To Maths Or Specific
Endowments Attached To Maths
38. Commissioner To Publish List Of Certain Institutions
39. Trustees And Their Number And Term Of Office
40. Chairman
41. Power Of Areas Committee To Appoint Trustees
4 2 . P o w e r Under Sections 39 And 41 To Be Exercisable
Notwithstanding Provision In Scheme
43. Claims Of Certain Persons To Be Trustees
44. Non-Hereditary Trustees Holding Office At Commencement Of
The Act
45. Power To Suspend, Remove Or Dismiss Trustees
46. Disqualification Of Trustees
47. Filling Up Of Vacancies In The Office Of Hereditary Trustee
4 8 . Appointment Of Office-Holers And Servants In Religious
Institutions
4 9 . Punishment Of Office-Holders And Servants In Religious
Institutions
5 0 . P o w e r To Fix Fees For Archanais And Determine Their
Apportionment
51. Fixing Of Standard Scales Of Expenditure
CHAPTER 4 :- MATHS
5 2 . S u i t For
The Removal Of Trustee Of Math Or Specific
Endowment Attached Threto
53. Filling Of Vacancies
54. Fixing Of Standard Scales Of Expenditure
55. Power To Spend Pathakanika
56. Omitted
CHAPTER 5 :- INQUIRIES
57. Deputy Commissioner To Decide Certain Disputes And Matters
58. Power Of Deputy Commissioner To Frame Scheme
59. Appropriation Of Endowments
6 0 . Determination And Application Of Properties And Funds Of
Defunct Religious Institutions
61. Appeal To The Commissioner
62. Suits And Appeals
CHAPTER 6 :- NOTIFIED RELIGIOUS INSTITUTIONS
63. Issue Of Notice To Show Cause Why Institution Should Not Be
Notified
6 4 . Consideration Of Objections, If Any, And Notification Of
Institution
65. Scheme To Lapse On Notification
66. Appointment Of Salaried Executive Officer
67. Term Of Office And Duties Of Executive Officer
68. Section 58 Not To Apply To Notified Institutions
69. Saving
CHAPTER 7 :- BUDGETS, ACCOUNTS AND AUDIT
70. Budgets Of Religious Institutions
71. Accounts And Audit
72. Authority To Whom Audit Report Is To Be Submitted
73. Contents Of Audit Report
7 4 . Rectification Of Defects Disclosed In Audit And Order Of
Surcharge Against, Trustee Etc
75. Chapter To Apply Notwithstanding Provision In Scheme
CHAPTER 8 :- FINANCE
7 6 . Religious Institutions To Pay An Annual Contribution To The
Government
77. Recovery Of Costs And Expenses Incurred On Legal Proceedings
7 8 . Assessment And Recovery Of Contributions And Costs And
Expenses
7 9 . Contribution Not To Be Levied For More Than Three Faslis
Immediately Precedin The Fasli In Which A Notice Of Assessment Is
Issued
CHAPTER 9 :- ENDOWMENTS ADMINISTRATION FUND
80. Commissioner To Be Corporation Sole
81. Religious And Charitable Endowments Administration Fund
82. Validation Of Contribution Levied
83. Omitted
84. Omitted
85. Omitted
CHAPTER 10 :- MISCELLANEOUS
86. Public Officers To Furnish Copies Of Or Extracts From Certain
Documents
87. Putting Trustee Or Executive Officer In Possession
88. Cost Of Proceedings, Etc
89. Penalty For Refusal By Trustee To Comply With Provisions Of
Act
90. Court Fees To Be Paid As Prescribed By Schedule I
91. Saving
92. Act Not To Affect Rights Under Article, 26, Clauses (A) To (C)
Of The Constitution
93. Bar Of Suits In Respect Of Administration Or Management Of
Religious Institutions Etc
94. Property Of Religious Institutions Not To Vest Under The Law Of
Limitation After Commencement Of This Act
95. Procedure And Powers At Inquiries Under Chapters V And Vi
9 6 . Notifications, Orders Etc., Under Act Not Be Questioned In
Court Of Law
9 7 . B u d g et , Audit Report, Etc., To Be Submitted To Area
Committee Though Assistant Commissioner
98. Power Of Assistant Commissioner To Act For Area Committee In
An Emergency
99. Power Of Government To Call For Records And Pass Orders
100. Power To Make Rules
CHAPTER 11 :- TRANSITIONAL
101. Abolition Of Board And Devolution Of Its Assets And Liabilities
1 0 2 . Construction Of Reference To The Board, President Or
Commissioner
103. Effect Of Repeal Of The Madras Hindu Religious Endowments
Act, 1926
104. Position Of The President, Commissioner, Etc., Of Board After
Commencement Of This Act
105. Section 150
106. Power To Remove Difficulties
Madras Hindu Religious And Charitable Endowments Act,
1951
19 of 1951
An Act to provide for the btter administration and governance of
Hindu Religious and Charitable Institutions and Endowments in the
State of Madras 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 State
of Madras; It is hereby enacted as follows:-
CHAPTER 1 PRELIMINARY
1. Short Title, Extent, Application And Commencement :-

( 1 ) This Act may be called the Madras Hindu Religious and

Charitable Endowments Act, 1951.

(2) It extends to the whole of the State of Madras and applies to all
Hindu public religious institutions and endowments, including the
Tirumalai Tirupati Devasthanams and the endowments thereof.

Explanation.-In this sub-section, Hindu public religious institutions

and endowments do not include Jain religious institutions and
endowments.

(3) It shall come into force on such date as the Government may,
by notification in the Fort St. George Gazette appoint.
2. Power To Extend Act To Jain Religious Institutions And
Endowments :-

The Government may, by notification in the Fort St. George

Gazette, 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
s h a l l apply to such institutions and endowments as if the
expressions Hindu and Hindus therein included Jain and Jains
respectively:

Provided that before issuing such a notification, the Government

shall publish in the Fort St. George Gazette, a notice of their
intention 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.
3. Power To Extend Act To Charitable Endowments :-

Where the Government have reason to believe that any Hindu or

Jain public charitable endowment is being mismanaged and are
satisfied that in the interest 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 in the Fort St. George Gazette, extend to such
charitable endowment the said provisions and thereupon the
provisions so extended shall apply to such charitable endowment as
if it where a specific endowment;

Provided that before issuing such a notification, the Government

shall publish in the Fort St. George Gazette, a notice of thier
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. Exemptions :-

The Government may, by notification in the Fort St. George

Gazette,-

[2][(a) exempt from the operation of any of the provisions of this

Act or of any rules made thereunder any neligious or charitable
institution or endowment, the administration of which is, for the
time being vested in-

(i) the Official Trustee or in the Administrator General, or

(ii) any body corporate entrusted by law with the administration of
religious institutions; or]

(b) vary or cancel such exemption.

5. Repeals :-

(1) The Madras Hindu Religious Endowments Act, 1926, is hereby

repealed.

(2) The Tirumalai-Tirupati Devasthanams Act, 1932, is hereby

repealed, but the repeal shall not revive the arrangement made by
the Government in 1843 for the management of the Tirumalai-
Tirupati Devasthanams or the scheme settled by the Privy Council
in Appeal No.6 of 1906 or the rules framed under such scheme.
(3) The following enactments shall cease to apply to Hindu religious
institutions and endowments, namely:-

(a) the Madras Endowments and Escheats Regulation, 1817;

(b) the Religious Endowments Act, 1863;
(c) the Charitable Endowments Act, 1890;
(d) the Charitale and Religious Trusts Act, 1920; and
(e) sections 92 and 93 and Code of Civil Procedure, 1908
6. Definition :-

In this Act, unless there is anything repugnant in the subject or

context-

(1) "Area Committee" means, in relation to any temple or specific

endowment, the Area Committee consituted under this Act and
having jurisdiction over such temple or endowment;

(2) "Assistant Commissioner" means an Assistant Commissioner

appointed under section 8;

(3) "Board" means the Board constituted under section 10 of the

Madras Hindu Religious Endowments Act, 1926;

(4) "Charitable endowment" 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 aid commity 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 subjects of a like nature;
and includes the institution concerned;

(5) "Commissioner" means the Commissioner appointed under

section 8;

(6) "Court" means-

(i) in relation to a math or temple situated in the Presidency-town,

the Madras City Civil Court;

(ii) in relation to a math or temple situated elsewhere, the

Subordinate Judges 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 would have jurisdiction as aforesaid in
relation to the math for 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;

(7) "Deputy Commissioner" means a Deputy Commissioner

appointed under section 8;

(8) "Government" means the State Government;

(9) "hereditary trustee" means the trustee of religious institution
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;

(10) "Math" means a Hindu religious institution with properties

attached thereto and presided over by a person whose duty it is to
engage himself in imparting religious instruction or rendering
spiritual service to a body of disciples or who exercises or claims to
exercise spiritual headship over such a body; and includes 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 it, 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.

(11) "person having interest" means-

(a) in the case of 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;

(12) "prescribed" means prescribed by rules made by the

Government under this Act;

(13) "religious charity" means a public charity associated with a

Hindu festival or observance of a religious character, whether it be
connected with a math or temple or not;

"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 a 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 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 commencement of this Act, the religious institution has
ceased to exit 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
commencement of this act, by the operation of the law of
limitation.

( 1 5 ) "religious institution" means a math, temple or specific

endowment;

(16) "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 (14);

(17) "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 any
section thereof, as a place of public religous worship;.

(18)xxx

(19) "tustee" 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.
C H A P T E R 2 THE COMMISSIONER ANDOTHER CONTROLLING
AUTHORITIES
7. Authorities Under Act :-

There shall be the following classes of authorities under this Act,

namely :-

(a) The Commissioner

(b) Deputy commissioners;
(c) Assistant Commissioners; and
(d) Area Committees.
8. Government To Appoint Commissioner, Etc :-

The Government shall appoint the Commissioner and such number

of Deputy and Assistant Commissioners as they think fit.
9. Commissioner, Etc., To Be Hindus :-
The Commissioner, every Deputy or Assistant Commissioner and
every other officer or servant appointed to carry out the purposes
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.
10. Delegation To Deputy Commissioners :-

1) The Commissioner shall, with the previous approval of the

G overnment, specify tha area within which each Deputy
Commissioner, if there is more than one, shall exercise the powers
and discharge the duties assigned by or under this Act to a Deputy
commissioner as such.

(2) The Commissioner may delegate any of the powers conferred or

duties imposed on him by or under this Act [including the powers
and duties of an Assistant Commissioner which may be exercised by
the Commissioner under the proviso to section 11, sub-section (2),
but not including the powers and duties of the Commissioner under
sections 18, 19, 38, 39, 52 [3][***] 61, 64 or 76 (2)] in respect of
any area or of any class or group of institutions in the State or any
area therein to a Deputy commissioner subject to such restrictions
and control as the Government, may be 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.
11. 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 such powers and
discharge such duties as are assigned to him by or under this Act in
respect of his division:

Providied 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.

(3) The Commissioner may delegate to an Assistant Commissioner

any of the powers conferred or duties imposed on the
Commissioner by or under this Act [other than the powers and
duties referred to in sections 18, 19, 38, 39, 52 [4][***] 61, 64 or
76 (2)] in respect of the division of the Assistant Commissioner or
of any institutions or any class 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.
12. Area Committees :-

(1) The Government-

(a) shall, as soon as may be after the commencement of this Act,

b y notification in theFort St. George Gazette, constitute an Area
Committee for all temples situated in an Assistants Commissioners
division or part thereof other than temples included in the list
published under section 38; and
(b) may likewise abolish any Area Comittee constituted under
clause (a), provided that before doing so, a reasonable opportunity
shall be given to the Committee to show cause against its abolition

(2) An area Committee shall have jurisdiction over specific

endowment attached to the temples for which it is constituted,
other than specific endowments included in the list published under
section 38;

Provided that where a specific endowment is atached to two or

more temples comprised within the jurisdiction of two or more Area
Committees, the Commissioner shall decide as to which of the area
Committees shall have jurisdiction over the specific endowment:

Provided further that where a specific endowment is attached partly

to one or more temples included in the list published under section
38 and partly to one or more temples not so included, only and
Commissioner shall have jurisdiction over the specific endowment
and no Area Committee shall have such jurisdiction.
13. Strength Of Area Committees And Term Of Office And
Disqualifications Of Members :-

(1) Every Area Committee shall consist of such number of members

as may be appointed by the Government, not being less than three
nor more than five.

(2) Save as otherwise expressly provided in this section, a member

of an area Committee shall be entitled to hold office for three years
from the date on which his appointment is notified in the Fort. St.
George Gazette.

(3) A person shall be disqualified for being appointed as, or for

being, a member of an area Committee-

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

(b) if he has applied or applies to be, or has been, or is,

adjudicated an insolvent;

(c) if he is of unsound mind, a deaf-mute or suffering from

contagious leprosy;

(d) if he is a trustee of, or an office-holder or a servant attached to,

or a person in receipt of any emolument or perquisite from, any
temple or specific endowment over which the Area Committee has
jurisdiction, or if he belongs to a Join Hindu Family a member of
which is such a trustee, office holder or servant or a person in
receipt of any such emolument or perquisite;

(e) if he has been sentenced by a criminal court to transportation

or to imprisonment for a period of more than six months, for any
offence other than an offrence not involving moral turpitude such
sentence not having been cancelled of reduced to a period of six
months or less or the offence not having been pardoned, provided
that the Government may direct that such sentenance shall not
operate as a disqualification.

(4) A person shall also be disqualified for being appointed as a

member of an Area Committee if he is already a member of some
other Area Committee.

(5) A member of an Area Committee shall also cease to hold office-

(a) if he absents himself from three consecutive meetings of the

Committee:
Provided that when a person who ceased to be a member by reason
of such absence, applies for restoration within one month from the
date of the last of the three meetings, the Committee may, at the
meeting next after the receipt of such appliation, restore him to his
office of member but a member shall not be so restored more than
twice during his term of office or

(b) If he resigns his office by giving notice in writing to the

Government.
14. Chairman Of Area Committee :-

(1) The Assistant Commissioner of the division for which or part of

which an Area Committee is constituted shall be its Chairman and
shall be entitled to preside over its meetings and take part in its
proceedings, but shall not be entitled to vote.

(2) He shall forward to the Commissioner a copy of the minutes of

the proceedings at every meeting of the Area Committee within a
week from the date of the meeting.
15. Power Of Government To Make Rules :-

The Government may make rules regarding the convening of

meetings of Area Committees, the quorum for, and the conduct of
business at, such meetings, and all matters relating to the
transaction of their business.
16. Act Of Area Committee Not To Be Invalidated By
Informality :-

N o act of an Area Committee shall be deemed to be invalid by

reason only of a defect in its constitution or on the ground that the
Chairman or any member thereof was disqualified for, or had
ceased to hold his office, or by reason of such act having been done
during the period of any vacancy in the office of the Chairman or
any member of such Committee.
17. Performance Of Functions Of Area Committee On
Abolition :-

Where an Area Committee has been abolished under clause (b) of

sub-section (1) of section 12, a new Area Committee shall be
constituted within six months of its abolition and till then its powers
and? duties shall be exercised and discharged by the Assistant
Commissioner concerned.
18. Power Of Commissioner To Call For Records And Pass
Orders :-

(1) The Commissioner may call for and examine the record of any
Deputy or Assistant Commissioner, of any Area Committee, or of
any trustee not being the trustee of a math or of a specific
endowment attached to a math, in respect of any proceeding under
this Act (not being a proceding 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 Deputy or
Assistant Commissioner, or by the trustee of any religious
institution other than one included in the list published under
section 38, 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 any Area
Committee or by the trustee of any religious institution included in
the list published under section 38, the Commissioner may, if he
thinks fit remit the matter together with his observations in regard
thereto, to the Committee or 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, annual or reverse the decision
o r order, or 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, annual or reverse the decision or order
of the Area Committee or trustee, as the case may be.

(4) 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), without hearing him or giving him a reasonable
opportunity of being heard.

(5) The 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) or sub-section (3) in
respect thereof.
19. Other Powers Of Commissioner In Relation To Deputy
And Assistant Commissioners And Area Committee :-

(1)The Commissioner shall have power at any stage.-

(a) to transfer any proceeding pending before a Deputy or an

Assistant Commissioner to his own file and dispose of it himself, or

(b) to transfer it to another Deputy or Assistant Commissioner for

disposal.

(2) If the Commissioner is satisfied that a Deputy or an Assistant

Commissioner has failed to exercise any power or discharge any
d u t y which he ought to have exercised or discharged, the
Commissioner may himself exercise such power or discharge such
duty.

(3) If the Commissioner is satisfied that an Area Committee --

(a) has failed to exercise any power or discharge any duty which it
ought to have exercised or discharged, or

(b) is unable for any reason to exercise any power or discharge any
d ut y,t he Commissioner may himself exercse such power or
discharge such duty or authorize the Assistant Commissioner to do
so:

Provided that in cases falling under clause (a), the Commissioner

shall first fix a period for the exercise of the power or the
performance of the duty by the Area Committee and shall exercise
the right conferred on him by this sub- section only if the power is
not exercised or the duty is not performed by the Area Comittee
within the period so fixed.
(4) Notwithstanding anything contained in this Act, where the office
of a Deputy or an Assistant Commissioner is vacant, the
Commissioner may, until the vacancy is filled-

(a) himself exercise the powers and discharge the duties assigned
by or under this Act to the Deputy or Assistant Commissioner, or

(b) authorize another 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), (3) or (4) (a) not being an order against
which a suit or an appeal to a Court is provided in this Act, may
apeal to the Government within three months from the date of the
receipt of the order by him:

Provided that the Government shall not pass any order prejudicial
to any party without hearing him or giving him a reasonable
opportunity of being heard.
CHAPTER 3 RELIGIOUS INSTITUTIONS
20. Powers And Duties Of The Commissioner In Respect Of
Religious Endowments :-

Subject to the provisions of this Act, the administration of all

religious endowments shall be subject to the general
superintendence and control of the Commissioner; and such
superintendence and control shall include the power to pass any
orders which may be deemed necessary to ensure that such
endowments are properly administered and that their income is
duly appropriated for the purposes for which they were founded or
exit.
21. Power To Enter Religious Institution :-

(1) The Commissioner, Deputy Commissioner, Assistant

Commissioner or such officers or servants of a religious institution
as may be authorised by the Commissioner, Deputy Commissioner,
or Assistant Commissioner in this behalf, shall have power to enter
the permises of any religious institution or any place of worship for
the purpose of exercising any power conferred, or discharging any
duty imposed by or under this Act.

(2) If any such officer or servant is resisted in the exercise of such

power or discharge of such duty, the Magistrate having jurisdiction
shall, on a written requisition from such offricer or servant, direct
any police officer not below the rank of Sub- Ispector to render
such help as may be necessary to enable the officer or servant to
exercise such power or discharge such duty.

(3) In entering the premises of a religious institution or place of

worship, the person authorised by, or under sub-section (2) or the
police officer referred to in sub-section (2) shall, if practicable, give
notice to the trustee and shall have due regard to the practices and
usages of the institution.

21A. Commissioner, Etc., To Observe Appropriate Forms And

Ceremonies :-
T he commissioner, Deputy Commissioner, Assistant Commissioner,
every member of an Area Committee and every other person
exercising powers of superintendence or control under this Act,
shall so far as may be, observe forms and cremonies appropriate to
t h e religious institution in respect of which such powers are
exercised and in the case of a math, act in conformity with the
usage of a math in his dealings with the head of the math.

22. Trustees To Be Hindus And Within Certain Limits Of Age

:-

N o person may succeed or be appointed to, or hold, the office of

the trustee of a religious institution-

(a) unless he professes the Hindu religion, and

(b) except in the case of a hereditary trustee, unless he is not less

than twenty-five and not more than seventy years of age.
23. Trustee Bound To Obey Orders Issued Under Act :-

T h e trustee of a religious institution shall be bound to obey all

law ful orders issued under the provisions of this Act by the
Government, the Commissioner, the Deputy Commissioner, the
Area Committee or the Assistant Commissioner.
24. Care Required Of Trustee And His Powers :-

(1) Subject to the provisions of the Madras Temple Entry

Authorization Act, 1947, the trustee of every religious institution is
bound to administer its affairs and to apply its funds and properties
i n accordance with the terms of the trust, the usage of the
institution and all lawful directions with 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
proceeding 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 88.
25. Preparation Of Register For All Institutions :-

( 1 ) For every religious institution, there shall be prepared and

maintained a register showing-

(a) 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
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 institutions, whether intended for worship or for being carried
in processions;

(g) such other particulars as may be required by 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 the commissioner, directly in the case of a
math, through the Area Committee, in case the institution is
subject to the jurisdiction of an Area Committee, and through the
Assistant Commissioner in other cases, within three months from
t h e 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 the Commissioner, the Area Comittee or the
Assistant Commissioner:

Provided that this sub-section shall not apply where a register so

signed and verified has been submitted to the Board before the
commencement of this Act.

(3) The Area Committee or the Assistant Commissioner, if the

register is submitted through it or him, may, after such inquiry as it
or he may consider necessary, recommend such alterations,
omissions or additions in the register as it or he may think fit.

(4) The Commissioner may, after receiving the register and

recommendations of the Area Committee or 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 the Commissioner and
then submit thee copies of the register as corrected to the
Commissioner for approval.
(6) One copy of the register as approved by the Commissioner shall
b e furnished to the trustee and one to the Area Committee or the
Assistant Commissioner concerned, if any.
26. Annual Verification Of The Register :-

The trustee or his authorised agent shall scrutinize the entries in

the register every year and submit to the Commissioner for his
approval, directly or through the Area Committee 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-sections (3) to (6) of
section 25 shall apply in relation to such statement as they apply in
relation to a register.
27. Trustee To Furnish Accounts, Returns Etc :-

(1) The trustee of every religious institution shall furnish to the

Commissioner such accounts, returns, reports or other information
relating to the administration of the institution it funds, property or
inome, or moneys connected therewith, or the appropriation
thereof, as the Commissioner may require and at such time and in
such form as he may direct.

(2) The powers conferred by sub-section (1) may also be exercised

by the Assistant Commissioner in the case of religious institutions
other than maths, and by the Area Committee in the case of
institutions subject to its jurisdiction.
28. Inspection Of Property And Documents :-

(1) The Commissioner or any officer or other person deputed by the

Commissioner in this behalf may inspect all movable and
immovable property belonging to, and all records, correspondence,
plans, accounts and other documents relating to, any religious
institution.

(2) The powers conferred by sub-section (1) may also be exercised,

i n the case of religious institutions other than maths, by the
Assistant Commissioner and in the case of institutions over which
a n Area Committee has jurisdiction, by any member of the
Committee authorised by it in this behalf.
(3) 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) or sub-section (2), and also to produce for
inspection any movable property or document referred to in sub-
section (1) if so required.
29. Alienation Of Immovable Trust Property :-

(1) Any exchange, sale or mortgage and any lease of any

immovable property belonging to, or given or endowed for the
purposes of, any religious institution shall be null and void unless it
is sanctioned by 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
considered by the Commissioner.

[7][Provided further that the Commissioner, if he is satisfied that

owing to any emergency or for some other reason to be specified in
the order according sanction, it is not reasonably practicable to
follow the procedure prescribed in the foregoing proviso, may, with
the previous sanction of the Government dispense with such
procedure.

(2) When according such sanction, the Commissioner may impose

such conditions and give such directions as he may deem necessary
regarding the utilization of the amount raised by the transaction,
the investment thereof and in the case of mortgage, regarding the
discharge of the same within reaonable period.

(3) A copy of the order made by 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 this
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,
appeal to the Government to modify the order or set it aside.

(5) Nothing contained in this section shall apply to the inams

referred to in section 35.
30. Authority Of Trustee To Incur Expenditure For Securing
The Health Etc. Of Pilgrims And Worshippers And For The
Training Of Archakas Etc :-

(1) The trustee of religious institution may, after making adequate

provision for the purposes referred to in sub-section (2) of section
70--

(i) incur expenditure out of the funds in his charge-

(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; and

(ii) make contributions in cash or in gold or in silver from the assets

of the institution for purposes of national defence.]

(2) In incurring such expenditure [9][or making such contributions]

[10][the trustee shall have due regard to]such general or special
instuctions as may be given by the Commissioner or in the case of
a n institution over which an Area Committee has jurisdiction, also
by such Committee.
31. Cypres Application Of Surplus Funds Of Endowments :-

( 1 ) The Commissioner may, after holding an enquiry in such

manner as may be prescribed by order, declare that, after
satisfying adequately the purposes of the religious institution and
after setting apart a sufficient sum for the repair and renovation of
the buildings connected with the math or temple or the
endowments attached thereto, there is a surplus which is not
required for any such purpose, and may, by such order, director
that such surplus as is declared to be available, be appropriated to
religious, educational or charitable purposes:

Provided that, in the case of a temple founded and maintained by a

section of the Hindu Community, the surplus shall, as far as
possible, be utilized for the benefit of the said section for the
purposes mentioned above.

(2) It shall be competent to the Commissioner when giving a

direction under sub-section (1) to determine what portion of such
surplus shall be retained as a reserve fund for the math or temple
and to direct the remainder to be appropriated to the purposes
specified in that sub-section.

(3) The Commissioner may, at any time, by order and in the

manner provided in subsection (1) modify or cancel an order
passed under that sub-section.

(4) The order of the Commissioner under this section shall be

published in the prescribed manner. The trustee or any other
person having intertes may, within six months of the date of such
publication, institute a suit in the Court to modify or set aside such
order.

Subject to the result of such suit, and of the appeal, if any, uder
section 31-B, the order of the Commissioner shall be final and
binding on the trustee and all persons having interest.

(5) Any decision of the Court under this section may, at any time
for sufficient cause, be modified or cancelled by the Court in a suit
instituted by the Commissioner or the trustee or any person having
interest but not otherwise.]

31A. Validation Of Past Appropriation Of Surplus Funds :-

(1) Where before the commencement of the Madras Hindu
Religious and Charitable Endowments (Amendment) Act, 1954, an
appropriation of funds belonging to a religious insitution to any of
the purposes specified in section 59, sub-section (1) has been
made in exercise of the powers purported to be conferred by
section 31, such appropriation shall be deemed to be an
appropriation made under section 31 as amended by the said
Amendment Act.

(2) Any person having interest may, within six months from the
commencement of the Madras Hindu Religious and Charitable
Endowments (Amendment)Act, 1954 institute a suit in the Court to
modify or set aside the appropriation referred to in sub-section (1)
and for such further or other relief in relation to funds appropriated.

31B. Appeals :-
Any person aggrieved by a decision of the Court, under section 31
or 31-A may, within ninety days from the date of the decision
appeal to the High Court.

32. Enforcement Of Service Or Charity In Certain Cases :-

(1) Whereas 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
o r 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
payments as required, the Deputy commissioner may, on the
application of the trustee and after giving the person in posession 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 Deputy Commissioner
may, on the application of the person in possession and after giving
the person responsible in law a reasonable opportunity of stating
h i s 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 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 Commissioner.

(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 Deputy
commissioner, as modified by the order of the Commissioner 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.
33. Power Of Trustee Of Math Or Temple Over Trustees Of
Specific Endowments :-

The trustee of a 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.
34. Enfranchisement Of Freeing Of Lands, Etc., Held By A
Devadasi On Condition Of Service In A Temple :-

(1) (a) (i) Where the remuneration for any service to be performed
by a devadasi in a temble 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 were, 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).
(iii) Where the remuneration of 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 hereself 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 and 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 fallig under subsection (1),
the Government shall direct the Collector to determine the amount
of rent payable on the lands or the produce in question. The
Collector shall thereupon, after giving notice to the party concerned
and holding such equiry 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 Collector under sub section (2)
may be questioned by petition presented to the 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 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 Board of Revenue shall have power on
sufficient grounds to entertain a petion presented after expiration
of the period of three months.

(4) While determining the rent under sub section (2), the 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
enfrancised or freed, as the case may be, in the manner herein
before 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 section (2) and (3), as the case
may be, shall be payable to the devadasi concerned during her life-
time and after her death to the temple concerned.

(8) For the purpose of this section, "devadasi" shall mean any
Hindu unmarried female, [13][who is dedicated for service in a
temple.]

(9) Where any inam is granted for a service which is auxillary 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 (8)
shall apply accordingly.
35. Resumption And Re-Grant Of Inam Granted For The
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 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
Madras Estates Land Act, 1908.

(2) (a) The Collector may, on his own motion, or on the application
of the trustee of the religious institution or of 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 suich 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
or 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 exit 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
f o r 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 melvaram:

Provided that, in the absence of evidence to the countrary, the

Collector shall persume that any minor inam is a grant of both the
melvaram and the kudivaram.

(c) Before 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 alience, if any, of the inam; the Collector
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 alience, if any, of every such part; and the objections of
all such person 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 inquiry as may be
prpescribed, pass an order confirming, modifying or cancelling the
order of the Collector.

(ii) The order of the District Collector on such appeal, or the order
of 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 suh 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 perferring
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 subclause (i), or from the date of the expiry of the
period prescribed under subclause (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 of 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

( i i ) in case of resumption on the ground that the religious

institution has ceased to exit 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 uder 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 34.
36. 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 be 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 shall have the right to be
inpossession of the jewels or other valuables belonging to the
religious institution except under such conditions and safeguards as
the Commissioner may, by general, or special order, direct.

RE LI G I OU SINSTITUTIONS OTHER THAN MATHS OR SPECIFIC

ENDOWMENTS ATTACHED THERETO
37. Sections 38 To 51 Not To Apply To Maths Or Specific
Endowments Attached To Maths :-

The provisions of section 38 to 51 shall not apply to maths or

specific endowments attached to maths.
38. Commissioner To Publish List Of Certain Institutions :-

T he 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 section 76 is not less
than twenty thousand rupees, and may from time to time modify
such list in the prescribed manner:

Provided that the Commissioner shall not be bound to remove any

institution from such list unless its annual income calculated as
aforesaid has fallen below twenty thousand rupees for three
consecutive years.
39. Trustees And Their Number And Term Of Office :-

(1) Where a religious institution included in the list published under

section 38 or over which no Area Committee has jurisdiction, has no
hereditary trustee, the Commissioner shall constitute a Board of
Trustees consisting of not less than three and not more than five
persons appointed by him.

[14][(2) Where, in the case of any such institution having a

hereditary trustee or trustees; the Commissioner after notice to
such trustee or trustees and after such enquiry as he deems
adequate, considers for reasons to be recorded, that the affairs of
the institution are not, and are not likely to be, properly managed
by the hereditary trustee or trustees, the Commissioner may , by
order appoint such number of non- hereditary trustees as he thinks
necessary, so however that the total number of trustees does not
exceed five]

(3) [15][Every trustee appointed under subsection (1) and, subject

to the result of an application, if any filed under subsection (4)
every non-hereditary trustee appointed under subsection (2)] shall
hold office for a term of five years, unless in the meanwhile the
trustee is removed or dismissed or his resignation is accepted by
the Commissioner or he otherwise cease to be a trustee.

[16] [(4) Where the 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 order.

(5) Where a vacancy arises in the office of a non-hereditary trustee

appointed under subsection (2) the commissioner shall not fill up
such a vacancy unless, for reasons to be recorded, he considers it
necessary to do so. A non hereditary trustee appointed in the
vacancy shall be deemed to have been appointed under subsection
(2) and the provisions of subsections (3) and (4) shall apply
accordingly.
40. Chairman :-

(1) In the case of a religious institution for which a Board of

Trustee is constituted under section 39, subsection (1), the Board
shall elect one of its number to be its Chairman.

(2) In the case of any other religious institution having more than
one trustee, the trustees of such institution shall elect one of thier
number to be the Chairman.

(3) A Chairman elected under subsection (1) or subsection (2) shall

hold office for such period as may be prescribed.
41. Power Of Areas Committee To Appoint Trustees :-

(1) In the case of any religious institution over which an Area

Committee has jurisdiction, the Area Committee shall have the
same power to appoint trustees as is vested in the Commissioner in
the case of a religious institution referred to in section 39:

Provided that the Area Committee may, in the case of any

institution which has no hereditary trustee, appoint a single
trustee.

(2) The provisions of section 39, subsection (3), and section 40,
shall apply to the trustee or trustees appointed, or the Board of
Trustees constituted, by the Area Committee as they apply in
relation to the trustee or trustees appointed, or the Board of
Trustees constituted, by the Commissioner.
42. Power Under Sections 39 And 41 To Be Exercisable
Notwithstanding Provision In Scheme :-

The power to appoint trustees under section 39 or section 41 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 countrary.
43. Claims Of Certain Persons To Be Trustees :-

In making appointments of trustees under section 39 or 41, the

Commissioner or the Area Committee, as the case may be, shall
have due regard to the claims of persons belonging to religious
denomination for whose benefit the institution concerned is chiefly
maintained.
44. Non-Hereditary Trustees Holding Office At
Commencement Of The Act :-

Every non-hereditary trustee lawfully holding office at the

Commencement of this Act, shall be deemed to have been duly
appointed trustee under this Act for the residue of his term of office
at such commencement.
45. Power To Suspend, Remove Or Dismiss Trustees :-

( 1 ) The Deputy Commissioner in the case of any religious

institution over which an Area Committee has jurisdiction, and the
Commissioner in the case of any other religious institution, may
suspend, remove or dismiss any hereditary or nonhereditary trustee
or trustees thereof-

(a) for presistent dafault in the submission of budgets, accounts,

reports or returns, or
(b) for wilful disobedience of any lawful order issued under the
provisions of this Act by the Government, the Commissioner or
Deputy Commissioner, the Area Committee or the Assistant
Commissioner, or

(c) for any malfeasance, misfeasance, breach of trust or neglect of

duty in respect of the trust, or

(d) for any misappropriation of, or improper dealing with, the

properties of the institution, or

(e) for unsoundness of mind or other mental or physical defect or

infirmity which unfits him for discharging the functions of the
trustee.

(2) When it is proposed to take action under subsection (1), the

Commissioner or the Deputy Commissioner, as the case may be,
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 the reasons therefor:

Provided that the Deputy Commissioner shall also consult the Area
Committee before passing the final order under subsection (1).

(3) Pending the disposal of the charges framed against the trustee,
the Commissioner or the Deputy Commissioner may place the
trustee under suspension and appoint a fit person to discharge the
functions of the trustee.

( 4 ) It shall be open to an Assistant Commissioner to move the

Deputy Commissioner to take action under subsection (1) in respect
of any trustee of an institution over which an Area Committee has
jurisdiction, and to place the trustee under suspension pending the
orders of the Deputy Commissioner under subsection (3).

(5) A trustee who is suspended, removed or dismissed under

subsection (1), may, within one month from the date of the receipt
of the order of supsension, removal or dismissal; appeal against the
order to the Commissioner if it was passed by a Deputy
Commissioner, and to the Government if it was passed by the
Commissioner.
46. Disqualification Of Trustees :-

(1) A non-hereditary trustee shall cease to hold his office if he-

(a) is sentenced by a criminal court to transportation or to

imprisonment for a period of more than six months, for any offience
other than an offence not involving moral turpitude, such sentence
not having been cancelled or reduced to a period of six months or
less, or the offence not having been pardoned, provided that the
Government may direct that such sentence shall not operate as a
disqualification; or

(b) applies to be adjudicated or is adjudicated an insolvent.

( 2 ) In case of doubt or dispute, the Deputy Commissioner shall

determine whether a trustee is disqualified under subsection (1) or
not.

( 3 ) If a hereditary trustee becomes subject to any of the

disqualifications described in subsection (1), the Deputy
Commissioner may superseed the trustee.

(4) any person affected by an order of the Deputy Commissioner

under sub section (2) or sub section (3) may, within one month
from the date of the receipt of the order by him, appeal against the
order to the Commissioner.
47. Filling Up Of Vacancies In The Office 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

t h e suspension of the hereditary trustee under section 45,
subsection (1), or by reason of his supersession under section 46,
subsection (3), the next in the line of succession shall be entitled to
succeed and discharge 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 discharging the
functions of the trustee;

the Deputy Commissioner may appoint a fit person to discharge the

functions of the trustee of the institution until the disability of the
hreditary trustee ceases or another hereditary trustee succeeds to
the office or for such shorter term as the Deputy Commissioner may
direct.

Explanation.-In making any appointment under this subsection, the

Deputy Commisioner shall have due regard to the claims of
members of the family, if any, entitled to the succession.

(4) Any person affected by an order of the Deputy Commissioner

under subsection (3) may, within one month from the date of the
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 Madras Court of Wards Act, 1902.
48. Appointment Of Office-Holers And Servants In Religious
Institutions :-

(1) Vacancies, whether permanent or temporary, amongst the

office-holders or servants of a religious institution shall be filled up
by the trustee in cases where the ofice or service is not hereditary.

(2) In cases where the office or service is hereditary, the next in

the line of succession shall be entitled to succeed.
(3) Where however there is a dispute respecting the right of
succession, or

Where such vacancy cannot be filled up immediately, or

where the person entitled to succeed is a minor without a guardian

fit and willing to act as such or there is a dispute respecting the
person who is entitled to act as guardian, or

Where the hereditary office holder or servant is suspended from his

office under section 49 sub section (1) the trustee may appoint a fit
person to discharge the functions of the office or perform the
service until the disability of the office holder or servant ceases or
another person succeeds to the office or service as the case may
be,

Explanation.-In making any appointment under this sub section the

trustee shall have due regard to the claims of members of the
family, if any, entitled to the succession.

(4) Any person affected by an order of the trustee under subsection

(3) may, within one month from the date of the receipt of the order
by him, appeal against the order to the Deputy Commissioner.
49. 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 thereform shall,
whether the office or service is hereditary or not, 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 the Deputy
Commissioner.

(3) A hereditary office-holder or servant may, wthin one month

from the date of the receipt by him of the order of the Deputy
Commissioner under sub section (2), prefer an appeal to the
Commissioner against such order.
50. Power To Fix Fees For Archanais And Determine Their
Apportionment :-

Not-withstanding anything contained in any scheme settled or

deemed to be settled under this Act, or any decree or usage to the
contrary, the trustee of a temple shall have power, subject to such
conditions as the Commissioner may, by general or special order,
direct, to fix fees for the performance of archanais and to
determine what portion, if any, of such fees shall be paid to the
archakas or other office- holders or servants of the temple
51. Fixing Of Standard Scales Of Expenditure :-

(1) The trustee of a religious insitution may, from time to time,

submit to the Area Committee if the institution is subject to the
jurisdiction of such a Committee, and to the Commissioner in other
ceases, proposals for fixing the dittam or scale of expenditure in
t he institution, and the amounts which should be allotted to the
various objects connected with such institution or the proportions in
w hich 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
institution and in such other manner as may be required by the
Area Committee 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 his objections
or suggestions to the Area Committee or the Commissioner.

(3) After the expiry of the said period, the Area Committee or the
Commissioner shall, after considering any objections and
suggestions received, pass such order as it or he may think fit on
su ch 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.

(4) Against an order made by the Area Committee 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 Deputy Commissioner.

(5) The dittam or scale of expenditure for the time being in force in
a n institution shall not be altered by the trustee except in
accordance with the produre laid down in this section.
CHAPTER 4 MATHS
52. Suit For The Removal Of Trustee Of Math Or Specific
Endowment Attached Threto :-

(1) The Commissioner, or any two or more persons having interest

and having obtained the consent in writing of 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 of 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 turpitude;

(e) breach by him of any trust created in respect of any of the

properties of the religious institution;

[17][(f) waste of the funds or properties of the institution or the

application of such funds or properties for purposes unconnected
with the institution;

(g) the adoption of devises 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 wilful default by him in discharging his duties or

functions under this Act or any other law.
(2) Where the Commissioner refuses to give consent under sub-
section (1), the party aggreived may, wthin 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 the Commissioner or direct the
Commissioner to give his consent in writing.
53. Filling Of Vacancies :-

(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 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 infrmity unable to discharge the
functions of the trustee, the Assistant Commissioner may take such
setps and pass such order as he thinks proper for the temporary
custody and protection of the endowments of the math or of the
specific endowment, as the case may be, and shall report the
matter forthwith to the Commissioner.

(2) Upon the receipt of such report, if the Commissioner after

making such inquiry 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, he shall make such arrangement 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, the Commissioner shall have

due regard to the claims of the disciples of the math, if any.

(4) Nothing in this section shall be deemed to affect anything

contained in the Madras Court of Wards Act, 1902.
54. 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 the Commissioner
proposals for fixing the dittam 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 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 the Commissioner.

(3) If on a scrutiny of such proposals, and any suggestions made

by persons having interest, it appears to 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, the Commissioner may call for the
remarks of the trustee and if after considering the same, the
Commissioner is of opinion that any modification is required in the
scale of expenditure or any item in the scale of expenditure he shall
submit the case to the Government who shall pass orders thereon,
and such order shall be final.
55. Power To Spend Pathakanika :-

The trustee of a math shall keep regular accounts of receipts of

Pathakanika that is to say, any gift or properties made to him as
the head of the math and shall be entitled to spend the said
pathakanika in accordance with the customs and usage of the
institution.
56. Omitted :-
CHAPTER 5 INQUIRIES
57. Deputy Commissioner To Decide Certain Disputes And
Matters :-

Subject to the rights of suit or appeal hereinafter provided, the

Deputy Commissioner 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 religtious and
partly to secular uses, as to what portion of such property or money
shall be allocated to religious uses.
58. Power Of Deputy Commissioner To Frame Scheme :-

(1) When the Deputy Commissioner has reason to believe that in

the interests of the proper administration of a religious institution,
a scheme should be settled for the institution, or when not less
t h a n five persons having interest make an application writing,
stating that in the interests of the proper administration of religious
institution a scheme should be settled for it, the Deputy
Commissioner shall consult in the prescribed manner the trustee
and the persons having interest and the Area Committee, if any,
h a v i n g jurisdiction over the institution; and if, after such
consultation, he is satisfied that it is necessary or desirable to do
so, he shall, by order, frame a scheme of administration for the
institution.
(2) A scheme settled under sub-section (1) for a temple or for a
specific endowment other than one attached to a math 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

(d) appointing or directing the appointment of, a paid executive

officer, who shall be a person professing the Hindu religion on such
salary and allowance as may be fixed, to be paid out of the funds
of the institution; and defining the powers and duties of such
officer:

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 maintained.

(3) A scheme settled under sub-section (1) for a math or for a

specific endowment attached to a math may contain provision for-

(a) associating one or more persons with the trustee or constituting

a separate body for the purpose of participating or assisting in the
whole or any part of the administration of the endowments of such
math or of the specific endowment; provided that such person or
persons or the members of such body shall be chosen from persons
having interest in such math or endowment;

(b) appointing or directing the appointment of a paid executive

officer, who shall be a person professing the Hindu religion, on such
salary and allowances as may be fixed by the Deputy
commissioner, to be paid out of the trust funds, and defining the
powers and duties of such officer;

(c) defining the powers and duties of the trustee;

(4) The Deputy Commissioner may determine what the properties

of the religious institution are and append to the scheme a
schedule containing a list of such properties:

Provided that such determination shall not affect the rights of

persons who are the hostile possession of any of the said
properties.

(5) Pending the framing of a scheme for a temple or for a specific

endowment other than one attached to a math, the Deputy
Commissioner may appoint a fit person to discharge all or any of
the functions of the trustee thereof and define his powers and
duties.

(6) The Deputy Commissioner may, at any time, after consulting

the trustee and the persons having interest and the Area
Committee, if any, having jurisdiction over the institution, by order,
modify or cancel any scheme settled under sub- section (1) or a
scheme settled by the Board under the Madras Hindu Religious
Endowments Act, 1926.

(7) Every order of the Deputy Commissioner setting, modifying or

cancelling a scheme under this section shall be published in the
prescribed manner and on such publication shall, subject to the
provisions of section 61 and 62, be binding on the trustee, the
executive officer and all persons having interest.

(8) The powers conferred by this section shall, in respect or maths,

be exercised by the Commissioner or by a Deputy Commissioner to
whom powers in this behalf have been delegated by the
Commissioner under section 10, sub-section (2).
59. Appropriation Of Endowments :-

(1) The Deputy Commissioner may, on being satisfied that the

purpose of a religious institution has from the beginning been, or
has subsequently become impossible for realization, by order, direct
that the endowments of the institution be appropriated to all or any
of the following purposes, namely:-

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

(b) the establishment and maintenance of a university or college or

other institution in which special provision is made for the study of
Hindu religion, philosophy or sastras or for imparting instruction in
Hindu temple architecture;

(c) the stablishment and maintenance of educational institutions

where instruction in the Hindu religion is also imparted to Hindu
students thereof;

(d) promoting the study of Indian languages including Sanskrit;

(e) promotion of the cultivation of Indian arts and architecture:

(f) the establishment and maintenance of orphanages for Hindu

children;

( g ) the establishment and maintenance of asylums for Hindus

suffering from leprosy;

(h) the establishment and maintenance of poor homes for destitute

Hindus who are physically disabled and helpless;

( i ) the establishment and maintenance of hospitals and

dispensaries; or the benefit of Hindus; and

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

Provided that in the case of a religious institution founded and

maintained by a religious denomination or any section thereof the
endowments shall, as far sas possible be utilized for the benefit of
the denomination or section concerned for the purposes mentioned
above.

(2) The Deputy commissioner may at any time by order modify or

cancel any order passed under sub section (1).
(3) The order of the Deputy Commissioner under this section shall
be published in the prescribed manner and on such publication
shall, subject to the provisions of section 61, be binding on the
trustee, the executive officer and all persons having interest.
60. Determination And Application Of Properties And Funds
Of Defunct Religious Institutions :-

(1) The Deputy Commissioner may, on being satisfied that a

religious institution has, whether before or ater the 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 fuds from any
person who may be in possession thereof; and

(d) laying down that the properties and funds so specified shall be
applied or utilized for renovating the institution or if such
nenovation is not possible, be appropriated to any one or more of
the purposes specified in section 59, sub-section (1).

(2) The Deputy Commissioner may, on being satisfied after holding

an inquiry in the prescribed manner, that any bulding or other
place which was being used for religious worship or instruction has,
whether before or after the commencement of this Act, ceased to
be used for that purpose, pass an order-

(a) dircting 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 utilized for
any one or more of the purposes specified in section 59, sub-
section (1).

(3) Nothing contained in sub-section (1) or sub-section (2) shall be

deemed to authorise the Deputy Commissioner to pass an order in
respect of any property or funds which vested in any person before
the commencement of this Act by the operation of the law of
limitation.

(4) Every order of the Deputy Commissioner under sub- section (1)
or sub-section (2) shall be published in the prescribed manner.
61. Appeal To The Commissioner :-

(1) Any person aggrieved by any order passed by the Deputy

Commissioner under any of the foregoing provisions of this Chapter
may, within one month from the date of the publication of the
order or of the receipt thereof by the party concerned, as the case
may be appeal to the Commissioner.

(2) 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 section 62, sub-section (1), 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 releates
to any of the matter specified in section 59.
62. Suits And Appeals :-

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

(i) under section 61, sub-section (1) or sub-section (2), and

relating to any of the matters specified in section 57, section 58 or
section 60; or

( ii) under section 57, section 58 or section 60 read with sub-

section (1) (a), (2) or 4 (a) of section 19 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 power to stay the Commissioners have no
order 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.
(3) (a) any scheme for the administration of a religious institution
settled or modified by the court in a suit under sub- section (1) or
on an appeal under sub-section (2) or any scheme deemed under
section 103, clause (d), to have been settled or modified by the
Court may, at any time be modified or cancelled by the Court on an
application made to it by the Commissioner, the trustee or any
person having interest.

(b) Any party aggrieved by an order of the Court under clause (a)
may, within ninety days from the date of the order, appeal to the
High Court.
CHAPTER 6 NOTIFIED RELIGIOUS INSTITUTIONS
63. Issue Of Notice To Show Cause Why Institution Should
Not Be Notified :-

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 interests 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 cause 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.
64. 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 published in
the Fort. St. George Gazette, 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 inquiry 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 published in the
Fort St. George Gazettedeclare the religious institution to be
subject to the provisions of this Chapter.

[20][(4) Every notification published or deemed to be published

under this section shall remain in force for a period of five years,
but it may by notification, be cancelled at any time or continued
from time to time for a further period or periods not exceeding five
years at a time as the Government may by notification, in each
case, think fit to direct.
65. Scheme To Lapse On Notification :-

On the publication of the naotification, the scheme of

administration, if any, settled for the religious institution, whether
before or after the commencement of this Act, and all rules, if any
famed under such scheme shall cease to apply to the institution;
and such scheme and rules shall not be deemed to be revived by
reason of the cancellation of the notification or by reason of its
having ceased to be in force by efflux of time.
66. Appointment Of Salaried Executive Officer :-

(1) 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.

(2) The salary and allowance of the executive officer, as

determined by the Commissioner, shall be paid from the funds of
the religious institution.
67. Term Of Office And Duties Of Executive Officer :-

(1) The executive officer shall hold office for such period as may be
fixed by the Commissioner and he shall exercise such powers and
perform such duties a may be assigned to him by the
Commissioner:

Provided that only such powers and duties as appertain to the

administration of the endowments of the religious institution shall
be assigned to the executive officer.

(2) The Commissioner shall define the powers and duties which
may be exercised and performed respectively by the executive
officer and the trustee, if any, of the religious institution.

(3) The executive officer shall be deemed to be a public servant

within the meaning of section 21 of the Indian Penal Code (Central
Act XLV of 1860)

(4) The Commissioner may, for good and sufficient cause, suspend,
remove or dismiss the executive officer.
68. Section 58 Not To Apply To Notified Institutions :-

( 1 ) Section 58 shall not apply to, and no Area Committee shall

have jurisdiction over, any religious institution notified under this
Chapter or under Chapter VI-A of the Madras Hindu Religious
Endowments Act, 1926, Madras Act II of 1927 so long as the
notification remains in force.

(2) Nothing in sub-section (1) shall be construed as prohibiting the

framing of a scheme under section 58 during the period when a
notification is in force, to take effect immediately on the notification
ceasing to be in force.
69. Saving :-

Nothing in this chapter shall apply to maths or other religious

institution having hereditary trustees who have a beneficial interest
in the income of the institutions.
CHAPTER 7 BUDGETS, ACCOUNTS AND AUDIT
70. 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 fixed by the
Commissioner, a budget showing the porbable receipts and
disbursements of the institution during the following fasli year-

(a) to the Area Committee, if the institution is subject to the

jurisdiction of such a Committee; and

(b) to the Commissioner, in other cases.

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

(a) the dittam or scale of expenditure for the time being in force;

(b) the due discharge of all liabilities 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
ten percentum of its income in the case of an institution assessed
to contribution under section 76 for the previous fasli year on an
income not executing three thousand rupees, and not being less
than twenty-five per centum of its income, or ten per centum of its
income up to three thousand rupees and the whole of the excess of
its income over that amount, whichever is less, in the case of any
other institution:

Provided that any institution the income of which does not exceed
or does not sufficient exceed the expenditure referred to in clauses
(a) and (b) may be exempted by the commissioner, in whole or in
part, as the case may be, from the requirement of this clause;

(b) the maintenance of a working balance.

(3) The Area Committee or the Commissioner, as the case may be,
may, after giving notice to the trustee in the prescribed manner
and after considering his representations if any, make such
alterations, omissions of additions in the budget as the Area
Committee or the Commissioner may deem fit.
(4) Against an order made by the Area Committee under sub
section (3) a trustee may within one month from the date of the
receipt by him of the order, appeal to the Deputy Commissioner.
71. Accounts And Audit :-

(1) The trustee of the every religious institution shall keep regular
accounts of all receipts and disbursements.

(2) The accounts of every religious institution the annual income of

which as calculated for the purposes of section 76 for the fasli year
immediately preceeding is not less than sixty thousand rupees shall
be subject to concurrent audit, that is to say, the audit shall take
place as and when expenditure is incurred.

(3) The accounts of every other religious institution shall be audited

annually, or if the Commissioner so directs in any case or class of
cases, at shorter intervals.

(4) The audit shall be made-

(a) in the case of a religious institution the annual income of which

calculated as aforesaid for the fasli year immediately preceeding is
not less than one thousand rupees, by auditors appointed in the
prescribed manner, who shall be deemed to be public servants
within the meaning of section 21 of the Indian Penal Code;

(b) in the case of any other religious institution, by an officer or

servant subordinate to the Commissioner and deputed by him for
the purpose.
72. Authority To Whom Audit Report Is To Be Submitted :-

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

(a) to the Area Committee, if the institution is subject to the

jurisdiction of such a Committee; and

(b) to the Commissioner, in order cases.

73. Contents Of Audit Report :-
(1) The auditor shall specify in his report all cases of irregular,
illegal or improper expenditure, or of failure to recover moneys or
other property due to the religious institution, or of loss or waste of
money or other property thereof, caused by neglect or misconduct.

(2) The auditor shall also report on such other matter relating to
the account as may be prescribed, or on which the Commissioner or
t he Area Committee concerned as the case may be, may require
him to report.
74. Rectification Of Defects Disclosed In Audit And Order Of
Surcharge Against, Trustee Etc :-

(1) The Area Committee or the 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 auditior and report the same to the Area Committee or the
Commissioner, as the case may be.

(2) The Area Cmmittee shall forward to the Commissioner a copy

of, every audit report received by it under clause (a) of section 72
and the report if any, of the trustee made under sub-section (1),
together with such remarks as the Area Committee may with to
make thereon.

(3) If, on a consideration of the report of the auditor along with the
report, if any, of the trustee and the remarks, if any, of the Area
Committee, the Commissioner thinks that the trustee or any other
persons, was guilty of misappropriation or wilful waste of the funds
of the institution or of gross neglect resulting in a loss to the
institution, the Commissioner 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 lost and direct
the trustee or such person to pay within a specified time such
amount personally and not from the funds of the religious
institution.

Provided that if in respect of any expenditure or dealing with trust

property, the trustee or such person had obtained the directions of
the Area Committee or of the Commissioner and had acted in
accordance with such directions, he shall not be held responsible.

(4) The Commissioner shall forward a copy of the order under sub-
section (3) with the reason for the same, by registered post to the
trustee or person concerned.

(5) The trustee or other person aggrived 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 who

shall pass such orders as they think fit.

(6) Neither the Court nor the Government to which or to whom an

application or appeal is made under sub section (5) shall have
power to stay the operation of the order pending the disposal of
the application or appeal.

(7) 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.

(8) 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 the Commissioner,
recover such amount as if it were an arrear of land revenue and
pay the same to the religious institution concerned.
75. Chapter To Apply Notwithstanding Provision In Scheme
:-

T h e provisions of this Chapter shall apply to every religious

institution, notwithstanding anything to the contrary contained in
any scheme settled or deemed to be settled under this Act.
CHAPTER 8 FINANCE
76. Religious Institutions To Pay An Annual Contribution To
The Government :-

[23][(1) In respect of the services rendered by the Government

and their officers and for defraying the expenses incurred on
account of such services ever religious institution shall from the
income deried by it, pay to the Commissioner annually such
contribution not exceeing five per centum of its income as may be
prescribed.

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

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

(4). The Government shall pay the salaries, allowances, pensions

and other beneficial remuneration of the Commissioner, Deputy
Commissioners, Assistant Commissioners and other officers and
servants (other than executive officers of religious institutions)
employed for the purposes of the Act and the other expenses
incurred for such purposes, including the expenses of Area
Committees and the cost of auditing the accounts? of religious
institutions.

[24][(5) Wherever there is any surplus after meeting all the

charges referred to in the foregoing subsection it shall be lawful for
the Commissioner acting suo motu or on an application to make
grants to poor and needy religious institutions for carrying out
repairs and renovation subject to such rules as may be framed by
Government in this regard;]

[25][Explanation.-Any religious institution, the annual income of

which is less than two hundred rupees, shall not be liable to pay
contribution to the Cmmissioner as required by sub section (1).]
77. Recovery Of Costs And Expenses Incurred On Legal
Proceedings :-

All costs, charges and expenses incurred by the Government, the

Cmmissioner, a Deputy Commissioner, an Area Committee, 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 cases where
a libiality 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.
78. Assessment And Recovery Of Contributions And Costs
And Expenses :-

(1) The contributions, cost and expenses payable under sections 76

and 77 shall be assessed on and notified to the trustee of the
religious institution concerned in the prescribed manner.

(2) (a) Such trustee may, within fifteen days from the date of the
receipt of such notice 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 receipt of the notice of

assessment, or whom 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 original notice 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 situated 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 subsection (3), the

Collector shall issue a notice to the trustee concerned-

(j) requiring him, within fifteen days from 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 arear 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 subsection

(3), withhold the amount mentioned therein out of the tasdik or
any other allowance payable by the Government to the religious
institution concerned, but where the tasdik or other allowance is
insufficient for the purpose, the Collector shall withold the 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 utsavam 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 subsections (3), (4) and (5).

(7) Instead of seelling the property after attachment thereof under

the provisions of the Madras Revenue Recovery Act, 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
renumeration, 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.
79. Contribution Not To Be Levied For More Than Three
Faslis Immediately Precedin The Fasli In Which A Notice Of
Assessment Is Issued :-

(1) 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 78.

(2) Nothing in this section shall affect any levy of contribution

made or moneys collected by the Board before the commencement
of the Madras Hindu Religious Endowments (Amendment) Act,
1946.
CHAPTER 9 ENDOWMENTS ADMINISTRATION FUND
80. Commissioner To Be Corporation Sole :-

T h e Commissioner shall be a Corporation sole and shall have

perpetual succession and a common seal and may sue and be sued
in his corporate name.
81. Religious And Charitable Endowments Administration
Fund :-

(1) There shall be established a Fund to be called the Madras Hindu

Religious and Charitable Endowments Administration Fund. The
Fund shall vest in the Commissioner.

(2) The contribution payable under section 76 (1) and the further
sums payable under section 76 (2) shall, when realised be credited
to the said Fund. It shall be lawful for the Commissioner to accept
to the credit of the said fund, grants or loans from the Government
and grants from any private person. The Commissioner shall, out of
the said Fund repay to the Government sums paid by the
Government under sction 76 (4) and loans received from the
Government.
82. Validation Of Contribution Levied :-

(1) Contribution under section 76 (1) and further sums under

section 76 (2) shall be payable with effect from the commencement
of this Act. For the period from the commencement of this Act until
the commencement of the Madras Hindu Religious and Charitable
Edowments (Amendment) Act, 1954, the rate prescribed by the
Government under section 76 (1) or determined by the
Commissioner under section 76 (2) shall be deemed to be the rate
prescribed or determined under section 76 (1) or section 76 (2) as
the case may be, as amended by the Madras Hindu Religious and
Charitable endowments (Amendment) Act, 1954 and contributions
and further sums paid to the Government shall be deemed to be
contributions and further sums as the case may be, paid to the
Commissioner under section 76 (1) and 76 (2) as amended by the
Madras Hindu Religious and Charitable Endowments (Amendment)
Act, 1954.

(2) The Government shall pay to the commissioner the balance, if

any, remaining out of the aggregate of the contributions and
furthers sums paid or realised before the commencement of the
Madras Hindu Religious and Charitable Endowments (Amendment)
Act, 1954, in pursuance of section 76 (1) and section 76 (2) after
deducting therefrom sums paid by the Government under section
76.(4).
83. Omitted :-
84. Omitted :-
85. Omitted :-
CHAPTER 10 MISCELLANEOUS
86. Public Officers To Furnish Copies Of Or Extracts From
Certain Documents :-

All public officers having custody of any record, register, report or

other document relating to a religious institution or any movable or
immovable property thereof shall furnish such copies of or extracts
from the same as may be required by the Commissioner, a Deputy
commissioner, an Area Committee, or an Assistant Commissioner.
87. Putting Trustee Or Executive Officer In Possession :-

Where a person has been appointed--

(a) as trustee or executive officer of a religious institution, or

(b) to discharge the functions of a trustee of a religious institution

in accordance with the provisions of this Act, or

(c) [27][xx] in any scheme framed by the Board before the

commencement of this Act, and such person is resisted in, or
prevented from, obtaining possession of the religious institution or
of the records, accounts and properties thereof, by a trustee, office-
holder or servant of the religious institution who has been
dismissed or suspended from his office or is otherwise not entitled
to be in possession or by any person claiming or deriving title from
such trustee, office-holder or servant, not being a person claiming
in good faith to be in possession on his own account or on account
of some person not being such trustee office-holder or servant [28]
[any Presidency Magistrate or any Magistrate of the first class]? in
whose jurisdiction such institution or property is situated shall, on
application by the person so appointed, and on the production of
the order of appointment, and where the application is for
possession of property, of a certificate by the Commissioner in the
prescribed from setting forth that the property in question belongs
to the religious institution, direct delivery to the person appointed
a s aforesaid of the possession of such religious institution, or the
records, accounts and properties thereof as the case may be:

Provided however that before issuing any such certificate in respect

of any property, the Commissioner shall give notice to the trustee,
office-holder or servant of the religious institution, as the case may
be, of his intention to issue the certificate and consider the
objections, if any, of such trustee, office holder or servant:

Provided also that for the purpose of proceedings under this

section, the certificate aforesaid shall be conclusive evidence that
the properties to which it relates belong to the religious institution:

Provided further that nothing contained in this section shall bar the
institution of a suit by any person aggrieved by an order under this
section for establishing his title to the said property.

Explanation.-A person claiming under an alienation contrary to the

provisions of section 29 or 35 shall not be regarded as a person
claiming in good faith within the meaning of this section.
88. Cost Of Proceedings, Etc :-
(1) The costs, charges and expenses of and incidental to any suit,
appeal or application to a Court under this Act shall be in the
discreation of the Court, which may, subject to the provisions of
section 77, direct the whole or any part of such costs, charges and
expenses to be met from the property or income of the religious
institution or endowment concerned or to be borne and paid in such
manner and by such persons as it thinks fit.

(2) The costs, charges and expenses of and incidental to any

appeal application or other proceedings before the Commissioner or
a Deputy Commissioner shall be in his discreation and he shall have
full power to determine by whom or out of what funds and to what
extent such costs, charges and expenses are to be paid; and the
order passed in this regard may be transferred for execution to the
Court and shall be executed by the Court as if the order had been
passed by itself if and in so far as the Court considers the order to
be a reasonable one.
89. Penalty For Refusal By Trustee To Comply With
Provisions Of Act :-

(1) If any trustee (including the executive officer or other person in

whom the administration of a religious institution is vested) or any
agent of, or person working under, the trustee--
( a ) refuses, neglects or fails to comply with the provisions of
section 25 or section 26, or

(b) refuses, neglects or fails to furnish such accounts, returns,

report or other information relating to the administration of the
religious institution or its funds, property or income or the
application thereof, at such time and in such manner as the
Commissioner, Deputy Commissioner, Area Committee or Assistant
Commissioner may require, or

(c) refuses to permit, or causes obstruction to, inspection by the

Commissioner, a Deputy Commissioner, a member of an Area
Committee duly authorised in this behalf or an Assistant
Commissioner, of any movable of immovable property belonging to,
or of any records, correspondence, plans, accounts and other
documents relating to the religious institution, or neglects or fails to
produce them for inspection, the trustee, or where there is more
than one trustee, each of the trustees shall be punishable with fine
which may extend to two hundred rupees; and in case the act or
default complained of continues for more than one month with a
further fine which may extend to one hundred rupees for every
week or part thereof during which the act or default so continues.

(2) No Court shall take cognizance of an offence punishable under

sub-section (1) except on the complaint in writing of the
Commissioner.

(3) No offence punishable under sub section (1) shall be inquired

into or tried by any Court inferior to that of a Magistrate of the first
class.

(4) The Commissioner may accept from any trustee who has
committed or is reasonably suspected of having committed any of
the offences referred to in sub-section (1), by way of composition
of such offence, a sum of money not exceeding one thousand
rupees [29][The Commissioner shall pay to the Government any
sum so accepted.]

(5) Any fine imposed under sub-section (1) or any money payable
by way of composition under sub-section (4) shall be paid by the
trustee from his own funds and not from the funds of the religious
institution concerned.
90. Court Fees To Be Paid As Prescribed By Schedule I :-

Notwithstanding anything contained in the First or the Second

Schedule to the Court fees Act, 1870, the proper fees for the
documents described in columns (1) and (2) of Schedule shall be
the fees indicated in column (3) thereof.
91. Saving :-

Nothing contained in this Act shall-

(a) save as otherwise expressly provided in or under this Act, affect

any honour, emolument or perquisite to which any person is
entitled by custom or otherwise in any religious institution, or its
established usage in regard to any other matter; or
(b) authorise any interference with the religious and spiritual
functions of the head of a math including those relating to the
imparting of religious instruction or the rendering of spiritual
service.
92. Act Not To Affect Rights Under Article, 26, Clauses (A)
To (C) Of The Constitution :-

Nothing contained in this Act shall be deemed to confer any power

or impose any duty in contravention of the rights conferred on any
religious denomination or any section thereof by clauses (a), (b)
and (c) of Article 26 of the Constitution.
93. Bar Of Suits In Respect Of Administration Or
Management Of Religious Institutions Etc :-

No suit or other legal proceeding in respect of the administration or

management of a religious institution or any other matter or
dispute for determining or deciding which provision is made in this
Act shall be instituted in any Court of Law, except under, and in
conformity with, the provisions of this Act.
94. Property Of Religious Institutions Not To Vest Under
The Law Of Limitation After Commencement Of This Act :-

Nothing contained in any law of limitation for the time being in

force shall be deemd to vest in any person the property or funds of
any religious institution which had not vested in such person or his
predecessor-in-title before the commencement of this Act.
95. Procedure And Powers At Inquiries Under Chapters V
And Vi :-

( 1 ) Where a Commissioner or a Deputy Commissioner makes an

inquiry or hears an appeal under Chapter V or Chapter VI, the
inquiry shall be made and the appeal shall be heard, as nearly as
may be, in accordance with the procedure applicable under the
Code of Civil Procedure, 1908, to the trial of suits or the hearing of
appeals, as the case may be
(2) The provisions of the India Evidence Act, 1872, and the Indian
Oaths Act, 1873, shall apply to such inquiries and appeals.

(3) The Commissioner or a Deputy Commissioner holding such an

inquiry or hearing such an appeal shall be deemed to be a person,
acting judicially within the meaning of the Judicial Officers
Protection Act, 1850.
96. Notifications, Orders Etc., Under Act Not Be Questioned
In Court Of Law :-

Save as otherwise expressly provided in this Act, no notification or

certificate issued, order, passed, decision made, proceedings or
action taken, scheme settled, or otherthing done under the
provisions of this Act by the Government, the Commissioner or a
Deputy Commissioner, an Area Committee, or an Assistant
Commissioner, shall be liable to be questioned in any Court of Law.
97. Budget, Audit Report, Etc., To Be Submitted To Area
Committee Though Assistant Commissioner :-

Any budget, audit report, accounts returns, reports or other

documents and any information required to be submitted to, or
called for by, an Area Committee in respect of an institution
suibject to its jurisdiction, and all communications intended for an
Area Committee shall be sent to the Assistant Commissioner
concerned and shall be placed by him before the Committee at its
next meeting, together with his remarks or recmmendations
thereon, if any.
98. Power Of Assistant Commissioner To Act For Area
Committee In An Emergency :-

The Assistant Commissioner may, in cases of emergency, direct the

doing of any act which would ordinarily have to be done by the
Area Committee, if the immediate doing of such act is, in his
opinion, necessary in the interest of a religious institution:

Provided that the Assistant Commissioner shall not act under this
section in contravention of any order of the Area Committee
prohibiting the doing of any particular act:

Provided further that he shall report the action taken under this
section and the reasons therefor to the Committee at its next
meeting; and the Committee may annual, modify or reverse the
order passed by the Assistant Commissioner.
99. Power Of Government To Call For Records And Pass
Orders :-

( 1 ) The Government may call for and examine the record o the
Commissioner or any Deputy or Assistant Commissioner, of any
Area Committee or of any trustee in respect of any proceeding, not
being a proceeding in respect of which a suit or an apeeals to a
Court is provided by this Act, to satisfy themselves as to the
regularity of such proceeding or the corectness, legality or propriety
of any decision or order passed therein and, if, in any case, it
appears to the Government that any such decision or order should
be modified annulled reverse or remitted for reconsideration, they
may pass orders accordingly:

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

(2) The Government may stay the execution of any such decision or
order, pending the exercise of their powers under sub-section (1) in
respect thereof.
100. Power To Make Rules :-

(1) The Government may make rules to carry out all or any of the
purposes on this Act and not inconsistent therewith.

(2) In particular, and without prejudice to the generality of the

foregoing power, they shall have power to make rules with
reference to the following matters:-

( a ) all matters expressly required or allowed by this Act to be

prescribed;

(b) the form and manner in whhich applications and appeals should
be submitted to the Government, the Commissioner, or a Deputy or
an Assistant Commissioner;

(c) the powers of the Government, the Commissioner, or a Deputy

or an Assistant Commissioner to hold inquiries, to summon and
examin withnesses and to compel the production of documents;

(d) the inspection of documents and the fees to be levied for such
inspection;

(e) the fees to be levied for the issue and service of processes and
notices;

(f) the grant of certified copies and the fees to be levied therefor;

(g) the budgets, reports, accounts, returns or other information to

be submitted by trustees;

(h) the convening of meetings of trustees and the quorum for, and
the conduct of business at, such meetings;

(i) the manner in which the opinions of trustees shall be

ascertained otherwise than at meetings;

(j) the proper collection of the income of, and the incurring of
expenditure by, religious institutions;

(k) the custody of the moneys of religious institutions, their deposit

in, and withdrawal from, banks, and the investment of such
moneys;
( l ) the custody of jewels and other valuables and documents or
religious institutions;

(m) the manner in which and the period for which leases of
properties of religious institutions shall be made;

(n) the manner in which the accounts of religious institutions shall

be audited and published, the time and place of audit and form and
contents of the auditors report;

(o) the method of calculating the income of a religious institution

for the purpose of levying contribution and the rate at which it shall
be levied;

(p ) the security, if any, to be furnished by officers and servants

employed for the purposes of this, Act ;

(q) the preservation, maintenance, management and improvement

of the properties and buildings of religious institutions;

(r) the inspection and supervision of the properties and buildings of

religious institutions, the reports to be submitted by persons
making such inspection and supervision and the fees leviable for
such inspection, supervision and report;

(s) the preservation of the images in temples;

(t) the grant of travelling and halting allowances to the members of

the Area Committees or to the trustees;

(u) the preparation and sanction of the estimates and acceptance

of tenders, in respect of public works and for supplies in religious
institutions;

(v) xxx

(w) xxx

(x) the qualifications, method of recruitment, pay, grant of leave

leave allowance and travelling allowance, personal conduct and
punishment of-

(i) xxx
(ii) executive officers appointed for religious institutions under any
provision of this Act or in pursuance of any scheme settled or
deemed to be settled thereunder;

(y) the qualifications to be possessed by the officers and servants

for appointment to non-hereditary offices in religious institutions,
t h e qualifications to be posessed by hereditary servants for
succession to office and the conditions of service of all such officers
and servants;

(z) the grant of pensions of gratuities to officers and servants of

the Board who retired before the commencement of this Act; and

(aa)the grant of gratuities to the heirs of deceased officers and

servants of the Board including those who had retired before the
commencement of this Act.

(3) The Power to make rules under this section shall be subject to
the condition of previous publication.
CHAPTER 11 TRANSITIONAL
101. Abolition Of Board And Devolution Of Its Assets And
Liabilities :-

On and from the date on which this Act comes into force, the Board
shall cease to exist, and all its assets and liabilities shall devolve on
the Government.
102. Construction Of Reference To The Board, President Or
Commissioner :-

Any reference to the Board or its President or a Commissioner

thereof contained in any enactment in force in the State of Kerala
or in any notification, order scheme, rule, form or bye-law issued or
made under any such enactment and in force in the State, shall be
construed.-

(a) in the case of a religious institution included in the list

published under section 38 or over which no Area Committee has
jurisdiction as a reference to the Deputy Commissioner appointed
under this Act;

(b) in the case of a religious institution over which an Area

Committee has jurisdiction, as a reference to the Area Committee.
103. Effect Of Repeal Of The Madras Hindu Religious
Endowments Act, 1926 :-

Notwithstanding the repeal of the Madras Hindu Religious

Endowments Act, 1926 (hereinafter in this section referred to as
the said Act)-

(c) all rules made, notifications or certificates issued, orders passed,

decisions made, proceedings or action taken, schemes settled and
things done by the Government, the Board or its President or by an
Assistant Commissioner under the said Act, shall, in so far as they
are not inconsistent with this Act, be deemed to have been made,
issued, passed, taken settled or done by the appropriate authority
under the corresponding provisions of this Act and shall, subject to
the provisions of clause (b), have effect accordingly;

Explanation.-Certificates issued by the Board under section 78 of

the said Act shall be deemed to have been validity issued under
that section, notwithstanding that the certificates were issued
before the making of rules prescribing the manner of their issue.

(b) if the Government are satisfied that any such rule, notification
certificate, order, decision, proceeding, action, scheme or thing,
although not inconsistent with this Act would not have been made,
issued, passed, taken, settled or done, or would not have been
made, issued, passed, taken settled or done in the form adopted, if
this Act had been in force at the time they shall have power, by
order made at any time within one year from the commencement of
this Act, to cancel or to modify in such manner as may be specified
in the order, the said rule, notification, certificate, order, decision
proceeding, action, scheme or thing, and thereupon, the same shall
stand cancelled or modified as directed in the said order, with effect
from the date on which it was made or from such later date as may
be specified therein:

Provided that before making any such order, the Government shall
publish in the Fort St. George Gazette a notice of thir intention to
do so, fix a period which shall not be less than two months from
the date of the publication of the notice for the persons affected by
the order to show cause against the making thereof and consider
their representations, if any;

(c) a notification published in respect of any religious institution

under section 65-A, sub section (3), or sub-section (5), of the said
Act and in force immediately before the commencement of this Act
shall be deemed to be a notification published under Section 64 of
this Act.

Explanation.-The scheme of administration, if any, settled for the

religious institution and the rules, if any, framed under such
scheme which ceased to apply to the institution under section 65-B
of the said Act shall not be deemed to be revived by reason of the
cancellation of the notification under section 64, sub-section (4), or
by reason of its having ceased to be in force by efflux of time.

(d) all schemes settled or modified by a Court of law under the said
Act or under section 92 of the Code of Civil Procedure, 1908, shall
be deemed to have been, settled or modified by the Court under
this Act and shall have effect accoardingly;
(e) in any scheme settled or deemed to have been settled under
the said Act (including a scheme settled under section 92 of the
Code of Civil Procedure, 1908) and in force immediately before the
commencement of this Act-

(i) all powers conferred and all duties imposed by such scheme on
one or more trustees, whether hereditary or non-hereditary, shall
b e exercised, subject to the restrictions and conditions, if any,
specified in the scheme by the trustee or trustees appointed for the
religious institution under ths Act.

(ii) all powers conferred and all duties imposed by such scheme on
any Court or Judge or any other person or body of persons not
being a trustee or trustees or a paid or an honorary officer or
servant of the religious institution, shall be deemed to have been
conferred or imposed on the Area Committee if the institution is
subject to the jurisdiction of such a Committee and on the
Commissioner, in other cases; and the Area Committee or the
Commissioner, as the case may be, shall exercise such powers and
discharge such duties in accordance with the provisions of the
scheme subject to such restrictions and conditions, if any, specified
in the Scheme;
( f ) all orders made under section 67 of the said Act shall,
notwithstanding that they are inconsistent with this Act, continue in
force, but any such order may at any time be modified or cancelled
by the Deputy Commissioner if it is in an order made under sub-
section (1) or sub section (3) of that section and by the
Commissioner if it is an order made under sub-section (4) or sub-
section (5) of that section; and any person aggrieved by any
modification or cancellation made by the Deputy Commissioner may
appeal to the Commissioner within such time as may be prescribed;

g) ll bylaws made by the Board under the said Act shall in so far as
they are not inconsistent with this Act, be deemed to be orders
issued by, the Commissioner under this Act;

(h) all proceedings pending before the Government or the Board or

its President or an Assistant Commissioner under the provisions of
the said Act at the commencement of this Act, may, in so far as
they are not inconsistent with the provisions of this Act, be
continued by the appropriate authority under this Act;
(i) all costs, expenses, charges, penalties, and contributions
payable to the Board under the said Act, immediately before the
commencement of this Act, shall be [31][payable to the
Commissioner]? instead; and any assessment, levy or demand of
such sums made before the commencement of this Act shall be
deemed to be valid and may be continued and shall be enforceable
under this Act;
(j) all suits, application or proceedings taken by, or on behalf of,or
against, the Board under the provisions of the said Act and pending
at the commencement of this Act, may be continued by, or on
behalf of, or against, the Commissioner subject to the provisions of,
and in so far as they are not inconsistent with this Act;

Explanation.-All suits and applications instituted under the said Act

in the High Court in respect of religious institutions situated within
the presidency town and pending on the date of the
commencement of this Act, which would have been instituted in the
Madras City Civil Court of this Act had been in force at the time
when such suits or applications were instituted shall be continued
in, and disposed of, by the High Court.

(k) any remedy by way of application, suit or appeal which is

provided by this Act shall be available in respect of proceedings
under the said Act pending at the commencement of this Act as if
the proceedings, in respect of which the remedy is sought had been
instituted under this Act.
104. Position Of The President, Commissioner, Etc., Of
Board After Commencement Of This Act :-

(1) On the coming into force of this Act, such members of the
Board including the President and such of its subordinate as the
Government may consider suitable, may be appointed by the
Government in their discretion to any offices provided for in this Act
to which they may be deemed qualified; and the services of the
rest shall be deemed to have been terminated.

( 2 ) The conditions of service of persons so appointed shall be

regulated by rules made by the Government from time to time as if
they had entered the service of the Government on the date of
their first entertainment as a member of the Board or as its
subordinate, as the case may be.

(3) To those not so appointed, the Government may accord such

relief by way of pension, gratuity, provident fund or leave with
allowances as they may in their discretion deem fit.

(4) No Court shall entertain any suit or application for damages or

compensation by any member of the Board or any of its
subordinates affected by sub-section (1) or for the variation of the
relief, if any granted under sub-section (3).
105. Section 150 :-
106. Power To Remove Difficulties :-

If any difficulty arises in giving effect to the provisions of this Act,

t h e Government may as occasion may require, by order, do
anything which appears to them necessary for the purpose of
removing the difficulty.