Section 19E(2) in Madras Hindu Religious and Charitable Endowments Act, 1951
(2)The assets referred to in sub-section (1) shall be deemed to include all rights and powers and all properties, whether movable or immovable, belonging to or vested in that Department or under their management and control, their funds, cash balance, if any, investments, deposits and all other interests or rights in or arising out of such property and all books of accounts or documents kept or maintained by them and its liability shall be deemed to include all debts, liabilities and obligations of whatever kind existing and pertaining to that Department at the time of its abolition.