THE TELANGANA CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT, 1987
(1) This Act may be called the Telangana Charitable and Hindu Religious Institutions and Endowments Act, 1987.
(2) It extends to the whole of the State of Telangana.
(3) It applies to—
(4) It shall come into force on such date
In this Act, unless the context otherwise requires,-
(1) Subject to the provisions of section 4, the Government shall appoint a Commissioner, Additional Commissioner and such number of Regional Joint Commissioners, Deputy Commissioners and Assistant Commissioners as they think fit for the purpose of exercising the powers and performing the functions conferred on or entrusted to them by or under this Act.
(2) The Commissioner, the Additional Commissioner and every Regional Joint Commissioner, Deputy Commissioner or Assistant Commissioner appointed under sub-section (1) exercising the powers and performing the functions as aforesaid in respect of religious institutions or endowments, shall be a person professing Hindu religion and shall cease to exercise those powers and perform those functions when he ceases to profess that religion.
(3) The conditions of service of the officers appointed under sub-section (1), shall be such as may be determined by the Government.
(4) The officers appointed under sub-section (1) sh
(1) A person to be appointed as the Commissioner, shall be one,
Provided that no person shall be eligible for appointment as Commissioner unless he has completed the age of forty-five years.
(2) The qualifications for appointment to the office of Additional Commissioner, Regional Joint Commissioner, Deputy Commissioner and Assistant Commissioner shall be such as may be prescribed.
(5) A person to be appointed as an Assistant Commissioner shall be one,—
For the purposes of this Act, the Commissioner shall with the previous approval of the Government divide the State into such number of regions and each such region into such number of divisions and each such division into such number of sub-divisions he may deem fit. Each region shall be in the charge of a Regional Joint Commissioner, each division shall be in the charge of a Deputy Commissioner and each sub-division shall be in the charge of an Assistant Commissioner.
Provided that it shall be lawful for the Government to appoint a Regional Joint Commissioner for more regions than one or a Deputy Commissioner for more divisions than one of an Assistant Commissioner for more sub-divisions than one.
The Commissioner shall prepare separately and publish in the prescribed manner, a list of,
Provided that the Commissioner may alter the classification ass
The Commissioner shall be a corporate sole and shall have perceptual succession and common seal and may sue or be sued in his corporate name.
(1) Subject to the other provisions of this Act, the administration of all charitable and Hindu religious institutions and endowments shall be under the general superintendence and control of the Commissioner and such, superintendence and control shall include the power to pass any order which may be deemed necessary to ensure that such institutions and endowments are properly administered and their income is duly appropriated for the purposes for which they were found or exist.
(2) Without prejudice to the generality of the foregoing provisions, the Commissioner shall exercise the powers conferred on him and perform the functions entrusted to him by or under this Act in respect of such institutions or endowments in the State as are included in the lists published under clause (a), clause (d) and clause (e) of section 6.
(3) The powers and functions of the Additional Commissioner shall be such as may be determined by the Government from time to time.
(4) The Com
Subject to the administrative control of the Commissioner a Regional Joint Commissioner shall exercise such powers and perform such functions of the Commissioner as may, from time to time, be determined by the Government in respect of institutions and endowments in the region and any order passed or proceeding taken by a Regional Joint Commissioner in the exercise of such powers and the performance of such functions shall be deemed to be an order of the Commissioner for the purpose of this Act.
Every Deputy Commissioner shall, within the division in his charge exercise the powers conferred on and perform the functions entrusted to a Deputy Commissioner as such by or under this Act in respect of such institutions or endowments as are included in the list published under clause (b) of section 6:
Provided that where a specific endowment is situated in two or more divisions, the Commissioner shall decide as to which of the Deputy Commissioners shall have the jurisdiction to exercise the powers, or perform the functions in respect of such endowment.
Every Assistant Commissioner shall, within the subdivision in his charge, exercise the powers conferred on and perform the functions entrusted to, an Assistant Commissioner as such by or under this Act in respect of all institutions and endowments included in the list published under clause (c) of section 6:
Provided that where a specific endowment is situated in two or more sub-divisions, the Commissioner shall decide as to which of the Assistant Commissioner shall have jurisdiction to exercise the powers, or perform the functions in respect of such endowment.
(1) The Commissioner, the Additional Commissioner a Regional Joint Commissioner, a Deputy Commissioner or an Assistant Commissioner having jurisdiction or any other person authorized by the Commissioner in this behalf, may with due regard to the religious practices and usages of the institutions, inspect any charitable or religious institution or endowment, all movable and immovable property belonging to and all records, correspondence plans, accounts and other documents relating to such institution or endowment for the purpose of satisfying himself that the provisions of this Act and the rules made there under are duly carried out:
Provided that in the case of any religious institution or endowment or place of worship, the person so inspecting or authorized to inspect shall be a Hindu.
(2) Every person exercising the power of inspection under sub-section (1) or for the purpose of exercising any other power conferred or performing any function entrusted, by or under th
(1) The Commissioner, the Additional Commissioner, a Regional Joint Commissioner, a Deputy Commissioner, an Assistant Commissioner and every other person, exercising powers or performing the functions under this Act, shall not interfere with and shall observe the forms, usages, ceremonies and practices obtaining in and appropriate to the religious institution or endowment in respect of which such powers are exercised or functions are performed and in the case of a math, act in conformity with the rules, practices, usages or customs of the math in his dealings with the head of the math.
(2) The Commissioner, shall subject to such directions as the Government may give from time to time, prepare a code of conduct for the trustees, archakas and other office holders, servants and employees and for the persons visiting, worshipping at or resorting to a religious institution or endowment and different codes may be prepared in relation to different classes of institutions or endowmen
All properties belonging to or given or endowed to a Charitable or religious institution or endowment shall, vest in the charitable or religious institution or endowment, as the case may be.
In respect of a Charitable or Religious Institution or Endowment:-
Provided that the De
Notwithstanding any compromise or agreement entered into or scheme framed, or judgement, decree, or order passed by any court, tribunal or other authority or in a deed or other document prior to the commencement of this Act and in force on such commencement, the rights of a person for the office of the hereditary trustee or mutawali or dharmakarta or muntazim or by whatever name it is called shall stand abolished on such commencement.
(1) In making the appointment of trustees under section 15 the Government, the Commissioner, the Deputy Commissioner or the Assistant Commissioner as the case may be, shall have due regard to the religious denomination or any section thereof to which, the institution belongs or the endowment is made and the wishes of the founder:
Provided that the founder or one of the members of the family of the founder, if qualified as prescribed shall be appointed as one of the Trustees.
Explanation I:- 'Founder' means:-
A person shall be qualified for being appointed as or for being a trustee of charitable or religious institution or endowment,-
(1) A person shall be disqualified for being appointed as, or for being, trustee of any charitable or religious institution or endowment.
(1) (a) In the case of 'Charitable and Religious institution or endowment for which a Board of Trustees is constituted under section 15, the members of the Board of Trustees shall, within such period not exceeding sixty days and in such manner as may be prescribed, elect from amongst themselves, a Chairman; and if no Chairman is so elected within the prescribed period the Government in the case of a Board of Trustees constituted under clause (a) of sub-section (1) of section 15 and the Commissioner in the case of any other Board of Trustees shall nominate one of the members as Chairman;
(b) Where the founder or a member of the family of the founder is appointed as Trustee, he shall be the Chairman of the Board of Trustees.
(2) A Chairman elected or nominated under clause (a) of sub-section (1) or who becomes a Chairman under clause (b) shall hold office so long as he continues to be the member of the Board of Trustees.
(1) A trustee of a charitable or religious institution or endowment for which a Board of Trustees is constituted, shall cease to hold Office as such,—
Provided that no meeting from which a member absented himself shall be counted against him under this sub-section if,
(1) Where a trustee of any charitable or religious institution or endowment,—
(2) Where a vacancy in the office of a trustee has arisen under sub-section (1), or by efflux of time, or otherwise the Government, the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, shall appoint a new trustee in his place and such trustee shall hold office for the residue of the term of office of his predecessor except where the vacancy has arisen by efflux of time.
(1) The trustee of every charitable or religious institution or endowment shall administer its affairs, manage its properties and apply its funds in accordance with the terms of the trust, the usage of the institution or endowment and all lawful directions which a competent authority may issue in respect thereof and as carefully as a man of ordinary prudence would deal with such affairs, fund and properties if they were of his own.
(2) A trustee shall, subject to the provisions of this Act, be entitled to exercise all powers incidental to the prudent and beneficial administration of the charitable or religious institution or endowment and to the performance of the functions entrusted to him.
(3) A trustee shall not spend the funds of the charitable or religious institution or endowment for meeting any costs, charges or expenses incurred by him in any suit, appeal or application or other proceedings for or incidental to the establishment of his appointment to or removal
(1) The Commissioner, the Deputy Commissioner, or the Assistant Commissioner, as the case may be, having jurisdiction over any charitable or religious institution or endowment,—
(2) It shall be the duty of the trustee, all servants and employees working under him, any agent of the trustee, or any other p
(1) The trustee of a religious institution or endowment, other than a math or specific endowment attached thereto, shall within a period of ninety days from the date of commencement of this Act or the date of founding of the religious institution or endowment, other than a math or specific endowment attached thereto, and after consultation with the Sthana-charya or where there is no such Sthanacharya, the archaka or archakas concerned, submit proposals, for fixing the dittam in the institution or endowment and the amounts to be spent therefor to the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, having jurisdiction over such institution or endowment:
Provided that the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, may extend the time for the submission of such proposals:
Provided further that this sub-section shall not apply to any institution or endowment in respect of which proposals
The trustee of a specific endowment made for the performance of any service or charity connected with a charitable or religious institution shall perform such service or charity subject to the general superintendence of the trustee of the institution and shall comply with all lawful orders issued by him.
No act or proceedings of the trustee or trustees appointed or deemed to be appointed or Board of Trustees constituted or deemed to be constituted under section 15 shall be deemed to be invalid by reason only of a defect in the appointment of such trustee or trustees or constitution of such board of trustees or on the ground that the trustee, the Chairman or any member of the Board, as the case may be, was not entitled to hold or continue in such office by reason of any disqualification or by reason of any irregularity or illegality in his appointment or by reason of such act or proceeding having been done or conducted during the period of any vacancy in the office of the trustee, Chairman or member of the Board.
(1) The authority competent to appoint a trustee may suspend, remove or dismiss a trustee if he,—
There shall be an Executive Officer for every Charitable or Religious institution or endowment to be appointed by the Government in the case of institutions and endowments having income of rupees one crore and above and by the Commissioner in the case of other institutions and endowments included in the lists published under clauses (a) and (b) of section 6. In respect of charitable or religious institutions or endowment having income of less than rupees two lakhs per annum, and included in the list published under clause (c) of section 6, it shall not be necessary to appoint an executive officer. The cadre of Executive Officers to be appointed under this section for the respective institutions on the basis of the income of the institution or endowment shall be as may be prescribed:
Provided that, where there is no Executive Officer in respect of any Charitable or Religious Institution or Endowment, the trustee or the Chairman of the Board of Trustees or any employee of any I
(1) The Government may appoint the engineering staff of such grades and designations as they may deem necessary, in the Endowments Department to evaluate and control the quality in the supply of material and execution of work. The salaries allowances, pension and other remuneration of such engineering staff shall be paid in the first instance out of the Consolidated Fund of the State.
(2) The Government may, for the services rendered by the engineering staff appointed under sub-section (1) recover the whole or any portion of the amounts or charges from such institution or endowments as may be prescribed.
(3) The procedure laid down in this Act, for the recovery of contribution from the institution or endowment shall, as far as may be, apply to the recovery of amounts or charges under sub-section (2).
The Commissioner may draw a panel of engineers, Architects and Silpis from time to time for appointment on such terms and conditions as may be prescribed for each sub-division for preparation of plans and estimates for supervision of the execution of the works, and for recording measurements and check measurements and the like.
The Government or such other authority as may be authorized by them in this behalf, shall appoint such other subordinate officers with such designations and assign to them such powers and such functions as the Government may deem necessary for the purposes of this Act.
(1) The Government may, by notification, constitute any officers or class of officers appointed under section 29, section 30 or section 32 into an Endowment Service for the State.
(2) Upon the issue of a notification under, sub-section (1), the Government shall have power, subject to the provisions of section 153 to make rules, to regulate the, classification, methods of recruitment qualifications, conditions of service, pay and allowances and discipline and conduct of every Endowment Service thereby constituted and such rule shall invest jurisdiction in relation to such service in the Government and in such other authority as may be prescribed therein.
(1) (a) Notwithstanding anything in any compromise or agreement entered into or scheme framed or sanad or grant made or judgment, decree or other office order passed by any Court, Tribunal or other authorities prior to the commencement of this Act and in force on such commencement, all rights, whether hereditary, contractual or otherwise of a person holding any office of the Pedda Jeeyangar, Chinna Jeeyangar, a Mirasidar or an Archaka or Pujari or any other office or service or post by whatever name it is called in any religious institution or endowment shall on the commencement of this Act stand abolished;
(b) Any usage or practice relating to the succession to any office or service or post mentioned in clause (a) shall be void;
(c) All rights and emoluments of any nature in cash or kind or both accrued to and appurtenant to any office or service or post mentioned in clause (a) and subsisting on the date of commencement of this Act shall on such commencement stand ext
Every vacancy in the approved cadre strength whether permanent or temporary, amongst the office holders or servants of a charitable or religious institution or endowment shall be filled by the Trustee with the prior permission of the competent authority:
Provided that in the case of a charitable or religious institution or endowment whose annual income exceeds rupees ten lakhs the Executive Officer shall appoint the office holders and servants thereof with the prior permission of the competent authority:
Provided further that in the case of appointment of religious office holders such appointment shall be made keeping in view the Agamas of the respective institutions and preference shall be given to those who are well versed with the Agama, custom and usage of the respective institution.
(2) No person shall be considered for appointment to any vacancy under sub-section (1) on the ground merely, that he is entitled for such appointment according to,—
A person shall be qualified for being appointed as or for being an Archaka of a religious institution or endowment—
Explanation:— For purposes of this section, the expression “Sapthavyasanams” means gambling, addiction to intoxicating liquors and drugs, womanising, hunting, stealing, abusing others and jealousy.
(1) All office-holders and servants attached to a charitable or religious institution or endowment, shall be under the control of the trustee; and the trustee may, after following the prescribed procedure and for reasons to be recorded in writing, impose fine, or order suspension, removal, dismissal or any other prescribed penalty, on any of them for breach of trust, misappropriation, incapacity, disobedience of orders, misconduct, violation of the code of conduct laid down or neglect of duty assigned by or under this Act or other sufficient cause.
Provided that in case of a religious office holder, it shall be competent for the Commissioner or an officer authorized by him by an order in writing to impose the penalty of removal or dismissal on a report made by the trustee or Executive Officer, or where there is no executive officer or the trustee as the case may be, in such manner as may be prescribed.
(2) Notwithstanding anything in sub-section (1), in the case of an
(1) Where it is noticed by the Commissioner, the Deputy Commissioner or the Assistant Commissioner having jurisdiction that any office holder or servant attached to an institution or endowment has not been dealt with suitably by the trustee or the Executive Officer as the case may be under section 37 for any of the lapses specified in sub-section (1) thereof, the Commissioner, the Deputy Commissioner or the Assistant Commissioner as the case may be, may direct the trustee or the Executive Officer to take action under section 37, failing which the Commissioner, the Deputy Commissioner or the Assistant Commissioner as the case may be, may after following the prescribed procedure, impose by an order in writing any of the penalties specified in sub-section (1) of that section on such office-holder or servant.
(2) Any office holder or servant aggrieved by an order passed under sub-section (1) may within sixty days from the date of receipt of (he order by him, prefer an appeal if s
(1) The Commissioner shall have power to transfer of any office holder or servant attached to a table or religious institution or endowment, from that institution or endowment to any other institution or endowment in accordance with such rules as may be made by the Government in this behalf.
(2) The Deputy Commissioner or the Assistant Commissioner as the case may be having jurisdiction over the area shall have power to transfer any office holder or servant attached to a charitable or religious institution or endowment from that institution or endowment to any other institution or endowment in accordance with such rules as may be made by the Government in this behalf.
No office-holder or servant of a charitable or religious institution or endowment shall have the right to be in possession of the jewels or other valuables belonging to the institution or endowment except under such, conditions and safeguards as may be prescribed.
(1) Where an Executive Officer considers that an order or resolution passed by a trustee or the Board of Trustees,—
the Executive Officer may, without implementing such order or resolution, place the matter before the trustee or Board of Trustees along with a note pointing out the objections to the order or resolution and request the trustee or the Board of Trustees to reconsider the order or resolution.
(2) The Executive Officer shall forthwith submit a report of the action taken by him under sub-section (1) to th
(1) Notwithstanding any scheme, judgment, decree or order of a court, tribunal or other authority or any custom or usage, governing any charitable or religious institution or endowment, the provisions of this chapter shall, with effect on and from the date of correspond the commencement of this Act, prevail in so far as they relate to the matters governed by the corresponding provisions in any such scheme, judgment, decree or order or any custom or usage and such corresponding provisions, shall thereafter have no effect.
(2) (a) Any scheme in force at the commencement of this Act, in so far as it relates to matters not governed by the provisions of this chapter, may at any time, by order, be modified or cancelled,—
(1) The trustee or other person in charge of the management of every charitable or religious institution or endowment shall, in the case or an institution or endowment in existence at the commencement of this Act, within ninety days from such commencement; and in the case of an institution or endowment found after such commencement, within ninety days of such founding make an application for its registration to the Assistant Commissioner within whose sub-division such institution or endowment is situated:
Provided that the Assistant Commissioner may, for sufficient cause, extend the time for making the application.
(2) (a) Where an endowment is situated in the sub-divisions of two or more Assistant Commissioners, the trustee of other persons in charge of the management of the endowment shall apply for registration to any one of such Assistant Commissioners;
(b) On receipt of such application, the Assistant Commissioner concerned shall refer the matter to the Com
Where any trustee or other person in-charge of the management of a charitable or religions institution or endowment fails to apply for the registration of the institution or endowment, the Commissioner, shall give notice to the trustee or the other person aforesaid to make an application in that regard within a specified period and if he fails to make such application within the period specified, the Commissioner may have the institution or endowment registered after following the prescribed procedure and recover the cost incurred for such registration from the funds of such institution or endowment.
(1) Any person aggrieved by an entry or omission to make an entry in the register maintained under section 43 may apply to the Endowments Tribunal for modification or annulment of such entry, or for directing the making of such entry, as the case may be.
(2) On receipt of the application the Endowments Tribunal may, after making such enquiry as may be necessary, pass such order as it may deem fit. The order so passed shall, subject to the provisions of sub-section (3), be final; and the Assistant Commissioner shall amend the entry in the register maintained under section 43 in accordance therewith.
(3) Where any such application relates to the right claimed by the applicant in respect of such entry or omission, the Endowments Tribunal shall enquire into and decide the question as if it were a dispute within the meaning of section 87 and the provisions of Chapter XII shall apply.
(1) The Assistant Commissioner, may on an application made to him in this behalf, furnish to the applicant copies of any extracts from the register maintained under section 43 on payment of such fee as may be prescribed.
(2) Such copies may be certified in the manner provided in section 76 of the Indian Evidence Act, 1872.
(3) It shall, until the contrary is established, be presumed that all particulars entered in the register maintained under section 43 are genuine, a certified copy of an entry in the register maintained under section 43 shall be admissible in evidence in any court and have the same effect to all intents as the original entry in the register of which it is a copy.
In this chapter, unless the context otherwise requires, "Mathadhipathi" means any person whether known as mohant or by any other name, in whom the administration and management of a math or specific endowment attached to a math are vested.
The provisions of sections 18, 19, 20, 21, 22, 25 and 28 shall not apply to math or specific endowment attached thereto.
(1) The mathadhipathi of every math or specific endowment attached thereto shall submit to the Commissioner within a period of ninety days from the date of commencement of this Act, or the date of founding of such math, or specific endowment, proposals for fixing the dittam in the math or specific endowment and the amounts to be spent therefor:
Provided that the Commissioner may extend the time for the submission of such proposals:
Provided further that this sub-section shall not apply to any math or specific endowment in respect of which proposals were submitted to the Commissioner under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1966, before the commencement of this Act.
(2) The mathadhipathi shall, while submitting his proposals under sub-section (1), have due regard to the established usage, if any of the math or specific endowment, the performance of the ceremonies and services, the observance of festivals, worships a
(1) The Mathadhipathi shall maintain regular accounts of receipts of padakanukas or other personal gifts of property made to him as the Head of the Math and he shall be entitled to spend, at his discretion for any purpose which is connected with the objects of the math and propagation of Hindu Dharma.
(2) Any padakanuka or other personal gift which remains undisposed of during the life time of the mathadhipathi shall devolve on the math as its assets.
(3) In the case of gifts of property or money made to the mathadhipati not as personal gifts but as gifts intended for the benefit of the math, the mathadhipathi, shall keep accounts of all receipts and disbursements of such gifts and shall cause such accounts to be produced before the Commissioner or any person authorised by him in this behalf whenever; so required.
Explanation:— Any gift of property or money made to the Mathadipathi shall, unless it is specified by the donor as padakanuka or personal gift, be pre
(1) The Dharmika Parishad may suo motu or on an application of two or more persons having interest initiate proceedings for removing a mathadhipathi or a trustee of a specific endowment attached to a math, if he,—
(1) Where a temporary vacancy occurs in the office of the mathadhipathi and there is a dispute in regard to the right of succession to such Office, or where the mathadhipathi is a minor and has no guardian fit and willing to act as guardian, or where the mathadhipathi is under suspension under sub-section (3) of section 51, the Dharmika Parishad shall, if it is satisfied after making an inquiry in this behalf that an arrangement for the administration of the math and its endowment or of the specific endowment, as the case may be, is necessary, make such arrangement as he thinks fit until the disability of the mathadhipathi ceases or another mathadhipathi succeeds, to the office, as the case may be.
(2) In making any such arrangement, the Dharmika Parishad shall have due regard to the claims, if any, of the disciples of the math.
(3) Nothing in this section shall be deemed to affect anything in the Andhra Pradesh (Andhra Area) Court of Wards Act, 1902 and the Telangana
(1) Where a permanent vacancy occurs in the mathadhipathi, by reason of death or resignation or on account of his removal under section 51 or otherwise the person next entitled to succeed, according to the rule of succession laid down by the founder, or where no such rule is laid down, according to the usage or custom of the math, or where no such usage or custom exists according to the law of succession, for the time being in force, shall with the permission of the Dharmika Parishad succeed to the office of the Mathadhipathi.
(2) A person for succession to the office of the mathadhipathi under sub-section (1) shall possess the following qualifications, namely:—
(1) Subject to the provisions of section 53, a mathadhipathi may nominate his successor. The fact of such nomination shall be intimated to the Dharmika Parishad, within ninety days of such nomination and the Dharmika Parishad may recognize such nomination. A nomination shall not be complete unless it is recognized by the Dharmika Parishad. The conditions for recognition shall be such as may be prescribed.
(2) Where a Mathadhipathi fails to nominate his successor under sub-section (1) or where there is no mathadhipathi, the Commissioner or any officer authorized by it shall after due publication convene a meeting with the mathadhipathis of other maths of the same sampradayam and the disciples of the math and recognize the person nominated in such meetings as a mathadhipathi subject to the provisions of this Act. The procedure for convening the meeting and method of publication shall be such as may be prescribed.
(1) Where the Dharmika Parishad either suo motu or upon a report submitted by the Deputy Commissioner or the Assistant Commissioner having jurisdiction, has reason to believe that the affairs of the math and its properties are being mismanaged, funds are being misappropriated, or that there is gross neglect of duty on the part of the mathadhipathi, it may after making such enquiry as may be prescribed, order to frame a scheme of administration, of a math and the specific endowment.
(2) A scheme of administration framed under sub-section (1) may contain provision for,—
Provided that the members of such Committee shall be chosen from among such persons having interest in
(1) All sums of Dharmadayam shall vest in the person charging or collecting the same as a trustee.
(2) Such trustee shall before the 15th May of every year furnish in respect of every Financial year the particulars of the amounts charged or collected, to the Commissioner.
(3) The Commissioner shall have power to make such enquiry as he thinks fit to verify the correctness of the accounts submitted and to take such steps as may be necessary for the utilisation of the amount for charitable or religious purposes:
Provided that no amount charged or collected for a specific charitable religious purpose shall be utilized for any purpose other than one for which it was charged or collected.
(4) The provisions of Chapter III other than sections 23, 24, 28 and 29 and Chapter IV shall not apply to Dharmadayam.
(5) Where any person charging or collecting such sums fails to submit accounts under sub-section (2), the Commissioner shall require the person to fur
(1) The trustee of every charitable or religious institution or endowment shall, ninety days before the close of every financial year, submit in such form as may be specified by the Commissioner, a budget showing the probable receipts and disbursements of the institution or endowment during the following year—
(2) (a) Every budget shall make an adequate provision for,
Provided that the salaries of the reli
(1) The Executive Officer shall keep regular accounts of all receipts and disbursements, for each financial year separately in such form and containing such particulars as may be specified by the Commissioner.
(2) (a) The accounts of every charitable or religious institution or endowment, the annual income of which as calculated for the purpose of section 65 for the financial year immediately preceding exceeds rupees twenty five lakhs, shall be subject to concurrent audit, that is to say, the audit shall take place as and when expenditure is incurred.
(b) The accounts of every other institution or endowment, the annual income of which calculated as aforesaid for the financial year immediately preceding is not less than rupees two lakhs, shall be audited annually, or if the Commissioner so direct in any case, at shorter intervals.
(c) The accounts of any charitable or religious institution or endowment, the annual income of which calculated as aforesaid for the f
After completing the audit for any financial year or shorter period, or for any transaction or, series of transactions, as the case may be, the auditor shall send a 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 charitable or religious institution or endowment or of loss or waste of money or other property thereof, caused by neglect or misconduct or misapplication or collusion or fraud or breach of trust or misappropriation on the part of the trustee or of any other person.
(2) The auditor shall also report on such other matters relating to the accounts as may be prescribed or on which the Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be, may require him to report.
The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, shall send a copy of every audit report relating to the accounts of a charitable or religious institution or endowment to the Executive Officer and it shall be the duty of such Executive Officer to remedy within the time specified in this behalf the defects or irregularities pointed out by the auditor and report the same to the Commissioner, the Deputy Commissioner, or the Assistant Commissioner, as the case may be.
(2) Where on a consideration of the audit report received by him under clause (i) of section 59 and the report of the Executive Officer thereon received by him under subsection (1) of this section and after such enquiry as may be necessary, the Commissioner thinks that the trustee or any other person was guilty of illegal expenditure or of loss or waste of money or other property thereof caused by misconduct, misapplication, collusion, fraud, breach of trust, mis-appropria
Without prejudice to the provisions of section 61, where the Commissioner either suo motu or on a report made by the Deputy Commissioner, the Assistant Commissioner or any other officer has reason to believe that the trustee or any other person was guilty of illegal expenditure or of causing loss or waste of money or other property, by misconduct misapplication, collusion, fraud, breach of trust, misappropriation, or negligence, the Commissioner may after such enquiry as may be necessary and after giving an opportunity to the trustee or other person concerned to make his representation,—
The Government shall specify the agency for the purpose of carrying out the Audit referred to in clauses (a) and (b) of sub-section (2) of section 58.
It shall be the duty of the trustee of the charitable or religious institution or endowment concerned and all officers and servants working under him, his agent and any person having concern in the administration of the institution or endowment, to produce or cause to be produced before the auditors, all account, records, correspondence, plans, other documents and property including monies relating to the institution or endowment to furnish them with such information as may be required, and to afford them all such assistance and facilities as may be necessary for the audit of the accounts of the institution or endowment.
(1) In respect of the services rendered by the Government and their employees, every charitable or religious institution or endowment or Dharmadayam whose annual income is not less than rupees fifty thousands, shall be liable to pay to the Government annually from the income derived by it, such contribution of the actual expenditure incurred towards such services as may be prescribed.
(3) The contribution which an institution or endowment is liable to pay under sub-sections (1) and (2) shall be paid annually to the Endowments Administration Fund.
(4) Every institution or endowment referred to in subsection (1) shall pay to the Government annually for meeting the cost of auditing its accounts, such further sum of one and half per centum of its annual income.
(5) For purposes of this section, annual income shall mean,—
(1) A fund shall be created and vested in the Commissioner for the purpose of payment of salaries and other emoluments to all such Archakas, office holders and servants of Hindu Religious Institutions published under section 6 of the Act, who have been appointed by competent authorities as per the sanctioned cadre strength following the prescribed procedure.
(2) Every such institution shall pay contribution annually to such fund at the rate prescribed from their annual income as defined under sub-section (5) of section 65.
(3) Government may on a request submitted in this regard by the Commissioner, or otherwise, provide such grant-in-aid to the fund as may be determined by the Government to be necessary to supplement the contribution of such institutions.
(4) The procedure for collection of contribution to and disbursement from the fund shall be such as may be prescribed.
(1) The contribution payable under section 65 shall be assessed by the Commissioner on, and notified to, the trustee of the charitable or religious institution or endowment or Dharmadayam in the prescribed manner and the order of assessment passed under this sub-section shall, subject to the provisions of sections 90 and 91, be binding on the trustee:
Provided that if, for any reason the contribution or any portion thereof has escaped assessment in any year, the Commissioner may, within three years from the end of the year to which such escaped assessment relates, serve on the trustee a notice assessing him to the contribution or portion thereof due and demanding payment thereof within fifteen days from the date of such service and the provisions of this Act and the rules made there under shall, so far as may be, apply as if the assessment was made in the first instance.
(2) It shall not be competent for the Commissioner to levy any contribution for more than three yea
(1) Notwithstanding anything in sub-section (1) of section 136, all costs, charges and expenses incurred by the Government, the Commissioner, Deputy Commissioner or Assistant Commissioner under any of the provisions of this Act as a party to or in connection with any legal proceedings in respect of any charitable or religious institution or endowment shall, subject to the limits prescribed, be payable out of the funds of such institution or endowment.
(2) The costs, charges and expenses payable under sub-section (1) shall be assessed on, and notified to, the trustee of the charitable or religious institution or endowment in the prescribed manner:
Provided that if for any reason any costs, charges and expenses or any portion thereof has not been notified in any year, the Commissioner may, within three years from the end of the year in which it was omitted to be notified, serve on the trustee a notice notifying the costs, charges and expenses or portion thereof due and d
(1) The trustee of a charitable or religious institution or endowment or Dharmadayam may, within fifteen days, from the date of receipt of a notice issued under sub-section (1) of section 66, or under sub-section (2) of section 67 or within such further time as may be granted by the Commissioner, prefer his objection, if any, to the Commissioner in writing. Such objection may relate either to his liability to pay or the quantum of the amount specified in the notice. The Commissioner shall consider such objection and pass an order confirming, withdrawing or modifying his original notice and communicate the same to the trustee.
(2) Within thirty days from the date of receipt of the notice under section 66 or section 67 or when objection has been preferred, within thirty days from the date of receipt by the trustee of the order of the Commissioner under sub-section (1) of this section, or within such further time as may be granted by him, such trustee shall pay the amount as ord
(1) There shall be established a fund to be called the Telangana Charitable and Hindu Religious Institutions and Endowments Administration Fund. The Endowments Administration Fund shall vest in the Commissioner.
(2) (a) The following amounts shall be credited to the Endowments Administration Fund, namely:—
(b) It shall be lawful for the Commissioner to accept to the credit of the said fund, grants or loans from the Government or any grant by any institution or person.
(3) The Commissioner shall out of
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