Section 35(2)(f) in Madras Hindu Religious and Charitable Endowments Act, 1951
(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(ii)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.