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State of Rajasthan - Act

The Nathdwara Temple Rules, 1973

RAJASTHAN
India

The Nathdwara Temple Rules, 1973

Rule THE-NATHDWARA-TEMPLE-RULES-1973 of 1973

Published on 23 August 1973
Commenced on 23 August 1973
[This is the version of this document from 23 August 1973.]
[Note: The original publication document is not available and this content could not be verified.]

The Nathdwara Temple Rules, 1973Published vide Notification No. F.. 3(d) (53) Revenue /Gr. 1/63 Part 2 dated 23-8-1973. Published vide GSR 1138 in Rajasthan Gazette Ex-ordinary part 4-C (2) dated 24-8-1973 at page 179 (1 to 38).Note. - In the foot notes given below the rules, the amending notifications are referred by serial No. as given to them above.In exercise of the powers conferred by Section 30, read with Section 13, sub-section (2) of Section 14, Section 16, sub- section (4) of Section 20, Section 21 and sub-section (3) of Section 28 of the Nathdwara Temple Act, 1959, (Rajasthan Act No. 13 of 1959), the State Government hereby makes the following Rules for carrying out the purpose thereof, namely:-Chapter - I

1. Short title & commencement.

(1)These Rules may be Called The Nathdwara Temple Rules, 1973.

(2)They shall come into force at once.

2. Definitions.

(1)In these Rules, unless there is anything repugnant in the subject or context:-

(a)"Act" means the Nathdwara Temple Act, 1959 (Rajasthan Act 13 of 1959):

(b)" Officers and Servants of the Board" means officers and servants appointed by the Board or by any person authorised by the Board in this behalf and includes all employees of the temple other than the Chief Executive Officer and the Sevawalas.

(c)"Official year", or "financial year" means the year according the Gujarat Samwat Commencing on Kartik Sudi first and ending with Ashwin Vad 30:

(d)"Sampradaya" means the Pushti Margiya Vallabhi Sampraday;

(e)"Section" means the Section of the Act;

(f)"Seva" includes all kinds of service performed in respect of the idols of the temple or other objections of worship installed therein:

(g)"Sevawalas" means the Mukhias and Bhiteriyas and such other persons as may be declared Sevawalas by the State Government under the second proviso to Section 21:

(h)"Temple fund" means the Nathdwara Temple fund administered by the Nathdwara Temple Board and consisting of all moneys received as offerings, Bhent; or any other gifts or contributions made by the public for the maintenance or support of the or for the performance of any service or charity connected therewith and all income derived from the moveable and immovable properties of the temple;

(i)"Temple Jewellary" means gold, silver, precious stones ornaments and other Jewellary of the idols;

(j)"Works" means any works relating to construction, repairs, additions and alterations, conservation or renovation of the Temple premises or any other buildings and structures or any works relating to agriculture or irrigation in the possession or under the administration of the Board at Nathdwara or any place outside Nathdwara and includes the works executed with the donation made by a devotee or executed by a devotee himself, with the approval of the Board or any other officer authorised by the Board in this behalf.

(2)Words & expressions used in the rules, but not defined herein, shall have the meaning respectively assigned to them in the Act.

(3)Unless the context otherwise requires, the Rajasthan General Clauses Act 1955 (Rajasthan Act 8 of 1955) shall apply for the interpretation of these rules as it applies to the interpretation of a Rajasthan Act.

Chapter II
Temple properties and their inventories

3. Preparation of inventories.

(1)The Board shall prepare and maintain up-to-date inventories of all immovable property as well as of moveable property of non-perishable nature of which the administration vests in the Board in the following parts:-

(A)Immovable property including temple buildings, Dharamshalas. other residential buildings, plots, Jagir lands, muafis Agricultural or pastoral lands. Gardens, etc.:

(B)Temple jewellery:

(C)Other moveable property of non-perishable and non-consumable nature (other than cash, cheques, securities for money, negotiable instruments etc.)

(2)A copy of the inventories so prepared and as revised annually, shall be furnished by the Board to the State Government and to the Goswami.

(3)Inventory of temple Jewellery showing full particulars and valuation of each article, shall be drawn up by the chief Executive Officer and shall be verified and attested by the following persons:-

(i)The Goswami or his representatives;

(ii)A member nominated by the Board for the purpose from amongst its members:

(iii)The Collector (ex-officio member of the Board):

(iv)Two jewelers of repute to be nominated by the Board for the purpose of valuation of the Jewellary:

Provided that the inventory of temple Jewellary which is not removable from the person of the idol, shall be drawn up by the Goswami or his representative showing full particulars of each article and its approximate value and shall be delivered to the Chief Executive Officer.Explanation:- "Representative", where it occurs in these rules shall mean a person authorised in writing for the purpose.

(4)Inventories of properties other than temple Jewellary, showing full particulars and valuation of each property shall be drawn up by the Chief Executive Officer and shall be verified and attested by the Goswami or has representative and a member appointed by the Board for the purpose from amongst its members.

4. Custody of Temple Jewellary.

(1)Subject to the over all control of the Board, all jewellery shall remain in the custody of the Chief Executive officer assisted by the Gehnaghar Officer appointed by the Board.

(2)Articles of jewellery shall be issued the Gehnaghar Officer or requisition made from time to time by the Goswami or his representative. The responsibility for the safe custody of the articles so issued shall rest with the Goswami. and the Goswami shall be responsible for the safe return of and for making good the loss or shortage, if any. of the articles, occurring during the period the same remain in the custody or control of the Goswami. A separate register shall be maintained of all articles of jewellery issued on such requisition. The entries in the register shall be signed by the Goswami or his representative as and when handing over and taking over of the articles takes place.

(3)No article of jewellery shall be retained by the Goswami for any period longer than it is required for service of the idol.

(4)It shall be the responsibility of the Gehnaghar Officer to verify on receiving the jewellery that each such article is intact and is in its original and sound condition.

5. Safety of Temple Jewellary.

- The temple jewellery shall be arranged to be kept in iron safes, almirahs or other receptacles specifically earmarked for storing them. There shall be a treble lock at the chamber in which these iron safes, almirahs and receptacles are lodged and one key of the chamber shall remain with the Chief Executive Officer or an officer authorised by him the other with the Goswami or his representative and the third with the Gehnaghar Officer.

6. Verification of Temple Jewellary.

- The Temple jewellery shall be physically verified periodically atleast once a year by the Chief Executive officer in the presence of the Goswami or his representative and one member to be nominated by the Board in this behalf:Provided that the jewellery is not removeable form the idol shall be verified in writing by the Goswami or his representative and such verification shall be delivered to the Chief Executive Officer. The report of this verification shall be placed before the Board at its next general meeting.

7. Register of Jewellary received as gifts for the idols.

- All jewellery received as gifts for the idols shall be entered in a register to be kept for the purpose. Such articles shall be placed in a separate safe or receptacle which shall remain in the custody of the Chief Executive Officer assisted by the Gehnaghar Officer until they are entered in the Inventory prepared under Rules 3(B). This safe shall be kept in the same chamber where other Temple jewellery is lodged. Entries in the Register shall be made as and when the gifts are received and shall contain full particulars of each article of jewellery so received together with its approximate market value duly attested by the Chief Executive Officer and the Goswami or his representative. An article permitted by the Goswami to be adorned on the idols shall be transferred in the Inventory prepared under Rule 3(B). The register shall be submitted to the Board for inspection at its general meetings to be held at Nathdwara. A copy of the entries in the register shall be forwarded to the State Government and the Goswami at the close of each year.

8. Register of valuable articles other than Temple Jewellary.

- A separate register shall be maintained of all gold and silver vessels and other valuable articles used for the daily Seva-Puja of the idols in the Temple or for the performance of any ceremony or festival connected therewith. Such article will be issued in the same manner as prescribed in Rule 4(2).

9. Settlement of disputes regarding property claimed by Goswami as his personal property.

- If any dispute arises whether any property belongs to the Goswami personally or to the Temple, the matter shall be subject to the decision of the Board at a meeting specially convened for the purpose.

10. Alienation of property.

(1)All proposals for sanction of alienation of property shall contain information inter alia on the following points:-

(a)Whether the instrument of trust or gift relating to such property contains any direction as to its alienation.

(b)What is the urgency or necessity for the proposed alienation?

(c)How the proposed alienation is in the interest of the Temple?

(d)In the case of a proposal for lease for a period exceeding five years, the terms and conditions of the paid lease, if any.

(2)Such proposals shall be accompanies by valuation report of an expert to be nominated by the Board in this behalf.

(3)While according sanction the State Government may impost such conditions and restrictions or give such directions as to the reserved price, as it may deem fit.

(4)On receiving sanction of the State Government, the Board shall proceed to dispose of such property in accordance with the sanction and directions of the State Government.

(5)No jewellery or ornaments which have once been adorned on the idol shall be sold or disposed of without the consent of the Goswami.

Chapter III
A- Meetings of the Board

11. Ordinary general meeting.

- (l) For the transaction of its business, the Board shall meet atleast once in a quarter on such date or dates as the President may fix.

(2)Notice of the meeting so fixed, alongwith copy of agenda shall be issued by the Secretary to the members atleast 15 days prior to the date fixed for the meeting. Such notice shall specify the date, time and place of the meeting.

(3)Notice of the meeting sent by ordinary post to the usual place of residence of the member shall be sufficient for purposes of these rules. In case of urgency, the President may convene a meeting by giving shorter notice, which shall not be less than three days in any case.

12. Special meeting.

- The President may. whenever he thinks fit, call a special general meeting for the transaction of any business of special character. Such special general meeting shall be convened by the President upon a written requisition signed by not less than five members of the Board, on a date within 21 days from the date of receipt by him of such requisition.

13. Adjournment.

(1)An ordinary meeting may, with the consent of a majority of the members present, be adjourned from time to time but no business shall be transacted at an adjourned meeting other than that left un-disposed of at the meeting from which the adjournment took place.

(2)If within half an hour after the time appointed for the meeting, a quorum is not present, the presiding authority may adjourn it to such other date as he may consider reasonable. The business which would have been brought before the original meeting shall be brought before such adjourned meeting and may be disposed of whether there be quorum present or not.Explanation.- "Presiding authority" means the President and in his absence, the Vice President and in the absence of both, the member chosen by the members present, to preside over the meeting.

14. Business to be transacted at a meeting.

- No business shall be transacted and no proposition shall be discussed at any meeting unless it has been entered in the agenda or such meeting or in the case of a special meeting, when it is called by the President in exercise of his own powers entered in the notice convening the meeting and in the case of a requisitioned meeting, entered in the requisition made for such meeting:Provided that the presiding authority may, with the consent of the majority of the members present, allow any question not included in the agenda or discussion of any item consistent with the Act and the Rules.

15. Relevant record etc. to be made available.

- All relevant record and other necessary information relating to the matter under discussion in the agenda, shall be made available by the Chief Executive Officer before the commencement of the meeting.

16. Mines of meetings.

- Minutes of the proceeding of the meeting decisions taken on each item on the agenda discussed therein, the names of members present at meeting and names of members voting for or against any resolution, shall be prepared and recorded in Hindi by the Secretary of the Board in a Minute Book to be kept for the purpose. The minutes will be confirmed by the Board at its next meeting and shall be signed by the presiding authority in token of such confirmation. A copy of the minutes of each meeting of the Board shall be sent by the Secretary of the Board to the Government and all the members of the Board within fifteen days of such meeting.B.- Meetings of the Executive Committee or other Committees of the Board.

17. Meetings of the Committees.

(1)There shall be held atleast one meeting in a quarter of the Execution Committee for the disposal of the business relating to day to day secular affairs of the temple. The Board may appoint other ad-hoc committees whenever deemed necessary for the disposal of business pertaining to specific matters. The Secretary of the Committee shall under the instructions of the Chairman call meetings whenever deemed necessary on such date, time and place as the Chairman may direct. The Chief Executive Officer shall act as Secretary to such committee. The Chairman may, in case of urgency, ascertain the opinion of the members by circulation of the papers among them and in case of unanimity of opinion, carry out the decision:[Provided that in case there is no unanimity of opinion, the Chairman may either call an urgent meeting on a short notice of 72 hours of take a decision according to the majority opinion.] [Added by Notification. No. F. 112(3) Revenue /3/81, dated 2-12-1982; Rajasthan Gazette Part IV-C (1), dated 6-1-1983, P. 653. [6-1-1983].]

(2)The Chairman shall preside over all meetings and in his absence the members present, may elect one from amongst themselves to preside over the meeting.

(3)The Secretary shall inform the members atleast seven days in advance the time, date and place and agenda for such meeting in consultation with the Chairman.

(4)All relevant record and papers connected with the matter covered by the agenda shall be placed by the Chief Executive Officer on the table of the committee before the commencement of the meeting.

(5)Two-third members of the committee shall constitute quorum for a meeting if there is no quorum, the meeting shall be postponed to some other date. All decisions shall be taken by the members present, and in case of equality of votes, the Chairman or the person presiding shall have a second vote. The Committee may authorise the Secretary to sign and dispose of day to day routine work as the Committee may direct.

(6)Minutes of the proceedings of the meetings, decisions taken thereat, the names of members present at meeting and the names of members voting for or against any resolution shall be prepared and recorded by the Secretary in a Minute Book kept for the purpose. It shall be confirmed and signed by the presiding authority at the next meeting of the committee.

(7)All decisions of the committees shall be conveyed to the Board. The Board may suspend the execution of any resolution or decision of the Executive Committee or any ad-hoc committee or prohibit the doing of any act in pursuance of such decisions and may from time to time give direction to such committees.

18. Orders to be in writing.

- All orders and directions generally or specially issued by the Board or the Executive Committee or any ad-hoc committee in the Chief Executive Officer shall be in writing.

Chapter IV
Functions and powers of the Board

19. Functions of the Board.

(1)The Board shall preserve and maintain in good condition and repair the temple, including the buildings appertaining to it, and all other buildings and lands the administration of which is vested in it:Provided that works in connection with renovation and repairs to and cleaning of the Nij Mandir and other places to which religious sanctity is attached shall be carried outline consultation with the Goswami without in any way violating the sanctity of such places.

(2)The Board shall make arrangements for the receipt and disposal of all offerings and Bhents made for and received on behalf of the temple and shall maintain proper account thereof. The offerings and bhents received by the Goswami personally of the idol shall be transferred by the Goswami to the Board and shall be duly accounted for.[Provided that noting herein contained shall affect the personal "Bhents and benefits of the Goswami and the members of his family."] [Added by Notification. No. F. 112(3) Revenue /3/81, dated 2-12-1982; Rajasthan Gazette Part IV-C (1), dated 6-1-1983, P. 653. [6-1-1983].]

(3)The Board shall make arrangements for the proper custody, and investment of temple funds, shall make provision for the payment of suitable emoluments to its staff.

(4)The Board shall ensure the safe custody of the temple funds, valuable securities, records, documents, temple jewellery and other assets belonging to the temple and for this purpose insure all Jewellery, ornaments and other valuables belonging to the temple against loss by fire, theft or any other natural calamity, with an insurance company of repute.

(5)The Board shall in consultation with the goswami ensure maintenance of order, discipline and proper hygienic conditions in the Temple.

(6)The Board shall in consultation with the Goswami. appoint Shastries well-versed in the Sampradayak literature with a view to propagating the Sampraday and its tenets.

(7)The Board shall, with the approval of the Goswami, publish and distribute Sampradayak literature including the "Tippani" and the "Panchang".

20. Powers of the Board.

(1)The Board shall have power:-

(a)to accept endowment or trust in favour of the idols or the temple and to establish a fund for purposes relating there to and collect donations therefore,

(b)to accept donations and gifts for the secular affairs of the temple, [ x x x] [Omitted by Corrigendum No. F. 3(d) (53) Revenue A/63/ Part II, dated 15-11-1976; Rajasthan Gazette Part IV-C, dated 25-11-1976: P. 494.. [25-11-1976].].

(2)The Board shall have power to delegate any of its functions or duties under the rules to pay committee or to the Chief Executive Officer who shall discharge such functions and duties in accordance with the general or special directions as may be issued by the Board in this behalf.

21. [Powers of the Executive Committee]. [Added by Notification. No. F. 112(3) Revenue /3/81, dated 2-12-1982; Rajasthan Gazette Part IV-C (1), dated 6-1-1983, P. 653. [6-1-1983].]

- The Executive committee and the ad-hoc Committee constituted by the Board, may exercise perform and discharge such powers, duties and functions as may be delegated to them by the Board.

22. [The Functions of the Board or the Executive Committee or any ad-hoc Committee] [Added by Notification. No. F. 112(3) Revenue /3/81, dated 2-12-1982; Rajasthan Gazette Part IV-C (1), dated 6-1-1983, P. 653. [6-1-1983].].

- The Board or the Executive Committee or and its officers and servants shall not deal with any matters touching the spiritual or non-secure affairs of the temple i.e. matters connected with the conduct of Seva and Puja and other ceremonies and festivals of the temple or relating to the appointment, dismissal etc. or the Mukhiyas, Bhitariyas and other Sevawalas.

23. [The duty of the Boards in cases of misconduct etc.]. [Added by Notification. No. F. 112(3) Revenue /3/81, dated 2-12-1982; Rajasthan Gazette Part IV-C (1), dated 6-1-1983, P. 653. [6-1-1983].].

- The Board shall bring to the notice of the Goswami any matter relating to misconduct or misbehaviour on the part of any Mukhiya, Bhitriya or other Sevawala under his control for being suitably dealt with by the Goswami, who shall inform the Board of the action taken by him in this behalf.

24. Borrowing.

(1)Whenever it appears to the Board to be expedient to contract any loan for the purpose of the temple or its endowments, it shall submit its proposal to the State Government and shall obtain prior sanction of the State Government before entering into any such transaction.

(2)All such proposals shall be accompanied by full particulars and information on the following points:-

(a)Reasons necessitating raising of loan;

(b)Amount of the loan proposed to be raised:

(c)The source from which it is proposed to be raised;

(d)The property which will be offered as security for the due discharge of the loan: and

(e)The manner and the installments in which the loan is proposed to be repaid.

(3)The State Government may impose such conditions and give such directions while according sanction to any proposal for loan as it may deem fit.

25. Security from officers and servants of the Board.

- The Board shall from time to time determine the amount and nature of Security to be furnished by any officer or servant of the Board, having regard to the valuable articles handled by him or the responsibilities attached to his post.

26. Duties of the Board.

- It shall be the duty of the Board to do all such things as may be incidental and conducive to the efficient management of the secular affairs of the temple.

27. Duties of the Chief Executive Officer.

(1)The Chief Executive Officer shall keep in his custody the common seal of the Board. The common seal shall be in such form as may be prescribed by the Board in this behalf.

(2)The Chief Executive Officer shall hold inspection of all the branches of his office and the departments under the administration of the Board atleast once a year and also inspect sub-offices outside Nathdwara atleast once in three years and shall forthwith submit reports of such inspections to the President for being placed at the general meeting of the Board.

(3)The Chief Executive Officer shall comply with such general or special directions as may be given to him by the Board of the Executive Committee or any ad-hoc committee from time to time:[Provided that if any decision is taken against financial irregularity by the temple Board or other official, the Chief Executive Officer shall be duty bound to intimate the State Government very soon by a registered letter of such a step. In no case, there should be a delay of more than a week. On non- compliance disciplinary action may be taken against the Chief Executive Officer.] [Added by No.8- Translation from Hindi by Author.]

(4)As the Secretary of the Board, he shall be responsible for the maintenance of the minutes of the proceedings of the Board.

(5)[As the Secretary of the Executive Committee or ad-hoc other committee or any committees] [Substituted by Notification. No. F. 112(3) Revenue /3/81, dated 2-12-1982; Rajasthan Gazette Part IV-C (1), dated 6-1-1983, P. 653. [6-1-1983]], he shall be responsible for due record and maintenance of the minutes of the proceedings of such meetings.

(6)He shall be responsible to carry out the decision of the Board and its Committees expeditiously and efficiently.

(7)He shall be responsible to supply such information or account with respect to the temple property and its endowment and funds of the temple as the State Government or the Board may require.

(8)He shall carry on correspondence for and on behalf of the Board and the Executive Committee or the ad-hoc committee as the case may be and shall place the same before the Board, the Executive Committee or the ad-hoc committees respectively.

(9)Subject to the superintendence of the Board, he shall do all such acts, deeds and things as may be incidental or conductive to the efficient management of the properties and secular affairs of the temple.

Chapter V
Allowances to the Goswami & Members of the Board

28. Allowances to the members of the Board.

(1)There shall be paid to the President. Vice-President and every member of the Board, other than the ex-officio member, a travelling allowance for the journeys undertaken for attending meeting of the Board or any of its ad-hoc committees or Executive Committee or for any other purpose connected with the secular affairs of the following rates:-

(a)if such a journey is undertaken by air, an allowance equal to one single standard air fare or actual cost of return ticket, if return ticket is purchased, plus incidental charges equal to ¼ of the standard air fare for each day journey, limited to the amount of one daily allowance.

(b)if such journey is undertaken by rail, an allowance equal to one single fare of the class in which he actually travels plus incidental charges @ of 3.75 N.P. per kilo meter limited to one daily allowance for every period of 24 hours or fraction of 24 hours spent on actual travel by rail.

(c)if the journey is undertaken by road, either in his personal car or a hired vehicle, an allowance at the rate of [31] [Substituted by Notification. No. F. 3(d) (53) Revenue /I/63, dated 18-1112-1976; Rajasthan Gazette Part IV-C (I), dated 13-1-1977, P. 627. [13-1-1977].] paise per kilometre of the road journey.

(2)Over and above the travelling allowance referred to in sub- rule (1), there shall be paid to the President, the Vice- President and every member of the Board, other than the ex- officio member, a daily allowance at the rate of 31/- per day outside Rajasthan and Rs. 21/-per day within Rajasthan for the day of arrival at the departure from the place of meeting etc. provided that no daily allowance will be admissible when the stay at a station on the day of arrival or departure is less than 8 hours.

(3)The ex-officio member of the Board shall be entitled to be paid of the temple funds, travelling allowance and daily allowance according to the Rajasthan T. A. Rules applicable to his case in respect of journeys undertaken by him for attending the meeting of the board and for any other purpose connected with the affairs of the temple.

(4)Travelling allowance shall be drawn on such Bills as may be prescribed by the Board in this behalf.

29. [ Allowances to the Goswami. [Substituted by Notification No. G.S.R. 27, dated 24.7.2006 (w.e.f. 23.8.1973).]

(1)The Goswami shall be paid,

(1)allowances for maintenance of dignity of his office;

(2)travelling allowance to undertake journey out side Nathdwara to excise his rights, duties and privileges as the spiritual head of the SAMPRADAY; and rights, duties and

(3)traveling allowance for "Brij-Yatra",as sanctioned by the State Government after considering recommendation of the Temple Board out of the Temple Fund.]

30. [ Other Expenses for the maintenance of residence staff etc. [Substituted by Notification No. G.S.R. 27, dated 24.7.2006 (w.e.f. 23.8.1973).]

- The Board shall pay emoluments to the personal staff of the Goswami and shall incur an expenditure for maintenance of the Goswami's residence (Moti Mahal) at Nathdwara at the rate sanctioned by the State Government from time to time after considering recommendation of the Board in this regard, out of the Temple Fund.]

31. [ Allowances to the family members of the Goswami. [Substituted by Notification No. G.S.R. 27, dated 24.7.2006 (w.e.f. 23.8.1973).]

- The Mother and each son, daughter, brother, sister of Goswami shall be paid allowance against their personal expenses out of the Temple Fund as sanctioned by the State Government from time to time.]

Chapter VI
Maintenance of Accounts

1. General

32. Temple Accounts.

(1)The Board shall see that all offerings, bhents and all other donations made to the idols or for the maintenance or support of the temple of for the performance of any service or charity connected therewith and all temple incomes are properly accounted for. It shall prescribe proper registers and forms in which the accounts are to be maintained.

(2)The Board shall ensure that all dues of that temple are correct and regularly collected and promptly deposited to the temple funds.

(3)The Chief Executive Officer shall see that daily receipts of money including ail Bhents. Sanmukh Bhents at the Bhanclars or Samadhan, Bhents in the form of various sevas, Golak Bhents. through drafts and Bhents received through Bhetias are properly entered in the prescribed Cash Book and receipts promptly issued for the same and all such moneys are deposited in the temple account without delay. Entries in the Cash Book shall be attested by the Chief Executive Officer daily.

(4)The Chief Executive Officer shall ensure that all temple income is correctly and regularly brought to account and there is no leakage, and shall for this purpose see that adequate checks are exercised and periodical inspections of accounts are held.

(5)The Chief Executive Officer shall ensure that no amount to the temple is left out standing without sufficient reasons and whenever such dues appear to be irrecoverable, order of the competent authority for its adjustment, remission, reduction of payment or write off is sought without delay.

33. Credit to follow actual realisation.

- No sum shall be credited as revenue of the temple unless it has been actually realised, credit must follow and not precede actual realisation.

34. Custody of case and valuables.

- All temple moneys, valuable securities and articles and important documents shall be kept in the Temple Treasury according to the arrangements made by the Board; or in the banks approved by the Board. Only the persons authorised by the Board shall be entrusted with the handling of cash, securities and other valuables. The Chief Executive Officer shall be responsible for proper custody of the same and observance of the rules and other instructions.

35. Drawal of funds and checks to be exercised.

(1)No money or valuable article shall be permitted to be drawn or taken out from the temple Treasury or the Banks except on a challan or cheque signed by the Chief Executive Officer of any other officer specially authorised by the Board in this behalf. Money shall be paid on the banks of bill prepared according to the temple funds unless it is required for immediate disbursement on an item of expenditure under any rule or on a specific order of the competent authority.

(2)Every officer incurring expenditure or authorising expenditure on behalf of the Board shall be guided by the established standards of financial property & exercise the same vigilance as a person of ordinary prudence would exercise in respect of expenditure of his own money.

(3)Sanction of an authority to an expenditure becomes operative as soon as funds are allocated to meet it and remains in operation for the year or for a specific period if any, subject to provision of funds from year to year, if the term exceed one year in any particular case.

(4)Delay in the payment of money indisputably due is contrary to all rules and should be avoided.

(5)The Chief Executive Officer shall see that not only the total expenditure is kept within the limits if authorised appropriation but also that funds allocated are expended in the interest and service of the temple and upon the object for which provisions has been made.

(6)The Chief Executive Officer shall immediately report to the President and incorrect payment Defalcation, embezzlement of temple funds or other temple property and shall take suitable steps as situation may demand.

36. Investment of temple funds.

(1)All surplus funds of the temple as may from time to time be available for investment, and which cannot be applied immediately or at an early date to the purpose of the temple as specified in Section 28, shall, subject to any direction contained in the instruction of trust or endowments, be invested or deposited in:-

1. Gilt-edged Securities.

2. Small Savings Scheme.

3. Scheduled Banks.

4. Postal Savings Bank.

5. Securities authorised for investment of trust funds under Section 30 of the Rajasthan Public Trusts Act.

6. [ State undertakings managed and controlled by the Government of Rajasthan] [Added by Notification. No. F. 18(8) Revenue /I/76. dated 25-2-1977; Rajasthan Gazette Part IV- C dated 10-3-1977, P. 717. [10-3-1977].].

(2)Securities in which the surplus funds of the Temple may be invested, shall be in the name of the BoardII Stores

37. Accounting of store articles.

- All store article purchased or received in form of offerings and Bhents: shall be examined, counted measures or weighted, as the case may be and valued when delivery is taken by the person authorised in this behalf and shall be entered in the stock registers prescribed by the Board.

38. Purchase of store articles.

(1)Purchase of store articles required for the Kharach Bhandar Shri Krishana Bhandar, Kotha. Temple Works Karkhana Lakdi. Goshala and other Bhandars, and departments of the temple, shall be made on the basis of the order of the competent authority as per schedule of powers given in Appendix 'D'.

(2)Purchase of store articles shall be made in the most economical manner in accordance with the definite requirements of the temple. Store articles shall not be purchased in small quantities. Periodical indents shall be prepared and as many cuticles as possible, obtained by means of such indents at the same time. Care shall be taken not to purchase stores much in advance of actual requirements, if such purchase is likely to prove unprofitable.

(3)In making purchase of stores, competitive tenders or quotations shall, where necessary, be invited for supplies of the articles, by giving adequate publicity unless the value of the order to be placed is very small, and it is considered uneconomical or impracticable to call for any tenders, in which case the articles of comparable quality will be purchased at the cheapest price available in the market.

(4)The Chief Executive Officer may purchase any commodity required for the performance of daily worship at the temple from open market without calling for any tenders if the value of such purchase does not exceed Rs. 500/-. Similarly, he may sanction any work of urgency without calling for any tenders if its cost does not exceed Rs. 500/-. Such purchase or work shall be reported to the Executive Committee at its next meeting.

39. Custody of store articles.

(1)The Chief Executive Officer or such other officer as may be entrusted with the custody of the store by him shall be responsible for its safety Such officer- in-charge of the stores will have to furnish a security for the amount as may be prescribed by the Board for the proper custody and safety of the stores and goods entrusted to his care.

(2)In keeping the account of store articles for its safe custody, all care shall be taken by the Chief Executive Officer. If any loss or damage occurs due to the negligence of any officer or servant of the Board, it shall be treated as much a loss as it were a loss of cash.

40. Physical verification of store articles.

- Physical verification of all stores shall be carried out at least once a year by the Chief Executive Officer and in token of his having done so he shall record a certificate in proper register and make a note of any salient fact regarding excess, shortage unusual depreciation of stores etc. observed by him. Loss due to depreciation should be analysed and loss not due to depreciation should also be noted showing the reasons e.g. theft, fraud, neglect, accident etc.

41. Disposal of surplus or unserviceable stores articles.

(1)Obsolete, surplus or unserviceable articles shall be disposed of by sale or otherwise, under orders of the competent authority (vide-Appendix 'D j, giving full reasons for the same. Such stores shall be auctioned in the presence of the Chief Executive Officer or any other officer authorised by him in this behalf.

(2)No officer or servant of the Board and no member of the Board shall purchase any articles sold or auctioned from the temple property.III Works

42. Power in regard to works.

(1)The preparation any sanction of estimates, acceptance of tenders and execution of works by the Board shall be in accordance with the powers laid down in the Appendix 'D'.

(2)Proposals in regard to the works, which are not purely secular shall be framed in consultation with the Goswami.

43. Report of necessary works.

- The Chief Executive Officer shall prepare six months before the commencement of each financial work a report of the work which is desirable or necessary to carry out the need thereof an details of the proposed works and giving a rough estimate of expenditure likely to be incurred thereon and the manner in which the expenditure is proposed to be met.

44. Proposal of work by devotee.

- Whenever a devotee of other person offer to donate the cost or undertakes to execute any works, the Chief Executive Officer shall obtain from him details of his proposals and if he proposed to undertake the work himself a statement showing the manner in which the necessary funds for the execution of the works will be made available and the time within which works will be completed and forward the details or the statement, as the case may be. to the competent authority for orders, whether the said offer may be accepted, and if so. on what conditions.

45. Estimates of works.

- On the competent authority approving a proposal to execute the works, the Chief Executive Officer shall prepare detailed estimates thereof and submit the estimates alongwith plans to the competent authority for sanction.

46. Approval of competent authority.

- The competent authority may sanction plans and the estimates submitted under Rule 46 with such modifications and subject to such conditions as it may deem fit & where the cost of the works is to meet out of the temple funds, it shall sanction the required expenditure.

47. Works at the expenses of the devotee.

- In case of the devotee or other person donating the cost of works, the work shall not. be commenced until the devotee deposits the estimated cost of the works in the manner specified by the competent authority.

48. Execution of works by devotee.

- In case of the devotee or such other undertaking the execution of the works by himself, the Chief Executive Officer shall ensure that the work shall not be commenced. unless the devotee or such other person furnishes adequate security, as may be prescribed by competent authority in respect of getting the work completed according to the approved plans within the scheduled time.

49. Manner of Execution of works.

- The competent authority shall decide whether any works are to be executed departmentally or through a contractor and when the works is to be executed through a contractor, the contract shall be given on the basis of open tender system or any other system as prescribed in Appendix D.

50. Supervision over works.

- all works shall be subject to the supervision, control and inspection of the Chief Executive Officer and the competent authority.

51. Completion Certificate.

- Whenever works are executed, a completion certificate on the basis or measurements etc., taken by an overseer will be signed by the Chief Executive Officer and kept on record to show that the work has been completed and the grant made for the purpose has been fully utilised by it.

52. Inspection by State Architect.

- Notwithstanding anything contained in the foregoing rules, the State Government may direct any architect in its service or any qualified engineer to inspect or supervise, any work above the estimated value of Rs. 50,000/-.

53. Contracts.

(1)The Chief Executive Officer may on behalf of the Board enter into any contract, the value whereof does not exceed Rs, 5,000/- and every such contract, or agreement shall be reported to the Board at the next meeting thereof. He may also enter into other contracts after prior approval of the competent authority.

(2)Every contract or agreement by or on behalf of the Board shall be in the name of the Board and shall be signed by the President or such other persons appointed by the Board for the purpose on behalf of the Board and sealed with the common seal of the Board as hereinafter provided.

(3)The common seal of the Board shall not be affixed to any contract of other instrument, except in the presence of the President of the Board of such other person appointed by the Board for the purpose on behalf of the Board, who shall place his signatures to the contract or instrument in token of having sealed the said document in his presence.

(4)No contract shall be binding on the Board, unless it is executed and sealed in the manner referred to above,

54. Board to prescribe forms etc.

- The forms in which various accounts will be maintained, and the procedure with regard to purchase of stores and execution of works shall be laid down by the Board within three months from the publication of these rules and furnished to the State Government for approval.

Chapter VII
Budget

55. Heads of accounts and preparation of Budget Estimates.

(1)The Board shall devise suitable Heads of Accounts together with minor Heads of Detailed Heads of revenue and expenditure.

(2)The estimating officers prepare Budget Estimates pertaining to their respective departments in such forms as may be prescribed by the Board in this behalf, and shall submit at such time as may be appointed by the Board to the Chief Executive Officer who will consolidate the estimates,

(3)Every budget shall make suitable provisions for-

(a)expenditure to be incurred on the performance of daily Seva and Puja ceremonies and festivals at the temple in accordance with the established usages and customs of the Sampraday and the temple;

(b)expenditure in respect of any special endowments:

(c)allowances tot he Goswami and the members of his family;

(d)expenditure on Mukhiyas, Bhitriyas and other Sevawalas or incurred for or in connection with the non-secular affairs of the temple;

(e)travelling and halting allowances to the President Vice-President and members of the Board for journeys undertaken for the meetings or other affairs of the Board;

(f)fee payable to auditors appointed by the State Government for audit of the accounts of the Board;

(g)expenditure on annual repairs, renovation, additions and alterations of temple buildings and other works:

(h)any item of expenditure mentioned in sub-section (1) of Section 28:

(i)any item of expenditure mentioned in sub-section (2) of Section 28:

(j)expenditure on the staff and establishment of the Board:

(k)any special or unforeseen item of expenditure arising during such year.

(4)In preparing the Budget Estimates, the instructions contained in Appendix C shall be followed as far as may be practicable.

56. Submission of Budget of the Board

.- The Chief Executive Officer shall submit budget estimates to the President of the Board at least three months prior to the commencement of each official year, showing:-

(i)the cash balance which will be available for expenditure;

(ii)the receipts and income: and

(iii)estimates of expenditure which in his opinion is likely to be incurred or defrayed by the Board out of the temple funds, to enable the Board to pass the Budget before the commencement of such year,

57. Calling of Budget meetings.

- The President shall, before the commencement of each official year, call a meeting of the Board to consider and pass the budget, pertaining to such year.

58. Expenditure to be controlled within Budget allotments.

- After the budget has been passed, no expenditure shall be incurred under any Budget Heads in excess of the amount provided, unless provision for such excess is made by transfer of funds or otherwise under proper sanction from some other head under which there are savings of by revised estimates passed by the Board at a special meeting called for the purpose.

59. Copy of sanctioned Budget to be sent to the State Government and Goswami.

- As soon as the budget is passed by the Board, the Chief Executive Officer shall send a copy thereof to the State Government and the Goswami for their information.

Chapter VIII
Audit of Accounts, Report of the Auditors and Administrative Report

60. Audit of Temple Accounts.

(1)The accounts of the temple shall be audited annually by auditor to be appointed by the State Government

(2)While issuing an order of appointment of the auditor, the State Government shall fix the remuneration to be paid to the Auditor.

(3)The remuneration of the Auditor so appointed for the audit of the accounts, shall be the first charge on the temple fund and shall be paid within a month of submission of the report by the auditor of the Board.

61. Facilities for conducting audit.

(1)The Board shall make suitable arrangements to enable the Auditor to hold his office in Nathdwara for conducting audit.

(2)The Auditor appointed by the State Government may:-

(a)require any officer or servant of the Board having the control of or accountable for any book, deed, account, voucher or other document or record of the temple to appear in person before him and produce all such account books and documents:

(b)require any such officer or servant to give him such information as may be necessary: and

(c)require any person having the custody or control of any movable property belonging to the temple to produce such property for his inspection or to give him such information as may be required by him subject to the usage and customs relating to the temple jewellery and articles used for the idols.

62. Temple authorities to make available necessary record etc. for audit.

- It shall be the duty of board and the Chief Executive Officer to produce all books, accounts, documents and papers and furnish such information and particulars as may be required by the auditor for purpose of the audit.

(2)The Auditor shall verify the cash balance, the valuable securities and other stores and shall state whether the cash balance is readily forthcoming and whether the stores were in proper custody and in accordance with the registers maintained.

(3)The Auditor shall verify whether proper inventories of stores and valuable articles are maintained and are periodically Inspected by the Chief Executive Officer or his authorised subordinates.

63. Defalcation or loss in money or stores to be reported immediately.

- Whenever any defalcation or loss in money or stores is discovered by the Auditor, the fact shall be promptly reported to the President giving in detail circumstances which lead to such defalcation or lose and whether such loss was due to and fault in the system.

64. Report of the auditor.

(1)The Auditor shall, in his report clearly and categorically specify all cases of irregular, illegal or improper expenditure or failure or omission to recover moneys or other properties belonging to the temple or the endowment or any deficiency waste or loss which appears to have been caused by the gross negligence or misconduct of any person or in consequence of breach of trust, misappropriation, or misapplication of the temple funds or any other misconduct on the part of any member of the Board or any other person.

(2)The report shall in addition, touch on other particulars enumerated in Appendix B.

(3)The auditor shall append to his report the following statement:-

(a)Statement of income and Expenditure.

(b)A consolidated statement of assets and liabilities.

(c)A statement of securities, bonds, debentures and shares etc.

(d)A statement of demand, collection and balance of all items of revenue or income showing the arrears.

65. Calling of explanation for irregularities and illegalities.

- On receipt of the report of the Auditor stating that a member of the Board or another person is liable for the loss, waste or misapplication of any money or other property belonging to or constituting the endowment as a direct consequence of his willful act of omission, the State Government may require him to submit an explanation within such period as may specify in its order. The State Government may in case it is not satisfied with such explanation either instituted a suit for compensation under Section 12 by itself or direct the Board to do so. The result of the suit instituted by the Board shall be duly communicated to the State Government.

66. Orders of State Government on auditors report.

- Orders passed or direction given by the State Government with regard to the Auditors report shall be complied with by the Board as early as possible and compliance report shall be submitted to the State Government within three months of communication of such orders or directions.

67. Administrative report.

(1)The administrative Report to be submitted by the Board in pursuance of sub-section (1) of Section 25 shall fully bear on the various aspects of the administration of the affairs of the temple and its endowments and shall also touch the points enumerated in Appendix A.

(2)The report shall be signed by the President or such other person as may be authorised by the Board in this behalf and the Chief Executive Officer of the Board.

(3)Copies of the Administrative Report together with the account of the temple and the report of the Auditor shall be kept for sale at the office of the Board at such price as may be fixed by the Board. Ten copies thereof shall be supplied to the Goswami free of cost.

Chapter IX
Conditions of Service of officers and servants of the Board

68.

[xxx] [Deleted by Notification. No. F. 112(3) Revenue /3/81, dated 2-12-1982; Rajasthan Gazette Part IV-C (1), dated 6-1-1983, P. 653. [6-1-1983].]A- Salaried Employee[69. Conditions of service of Salaried employees] [Added by Notification. No. F. 112(3) Revenue /3/81, dated 2-12-1982; Rajasthan Gazette Part IV-C (1), dated 6-1-1983, P. 653. [5-1-1983].]. - Save as other wise provided in the Act the conditions of service of all whole time salaried officers and servants of the temple shall be the same as these prescribed for Government servants in the Rajasthan Service Rules and the subsidiary rules issued thereunder for the time being in force:Provided that:-

(a)Such employees shall not b entitled to special Disability Leave. Hospital Leave. Study Leave, or leave not due.

(b)Such an employee on Privilege Leave be entitled to leave salary equal to the pay and allowance to which he is entitled on the day immediately preceding the leave:

(ii)Such an employee on half pay leave will be entitled to leave salary equal to half the pay and allowances to which he is entitled on the day immediately preceding the leave, and

(iii)Such an employee on commuted leave will be granted leave salary as admissible during privilege leave.

(c)Part VIII of the Rajasthan Service Rules regarding pensions Rules shall not apply to such employees:

(d)On quiting service a permanent salaried employee shall be entitled to gratuity at the rate of half months pay for each completed year of service subject to the following conditions:-

(i)Gratuity shall not be admissible to such an employee who resigns or is dismissed for removed from service.

(ii)No gratuity shall be admissible for less than five years of completed service.

(iii)The Amount of gratuity shall be calculated on the last pay drawn by such an employee at time of retirement. The term (pay) for the purpose of this rule does not include compensatory allowances as defined in the Rajasthan Service Rules:

(iv)The maximum amount of gratuity admissible to such an employee shall not be more than 18 month's pay. Provided that as salaried employee of the Board shall have option to continue to be granted in matter of grant of gratuity by the existing provision.

(v)In the event of the death of such an employee before retirement, the amount of gratuity payable under these rules, shall be paid to the person/persons nominated by him.

(e)Such an employee shall be required to retire from the service on attaining the age of 60 years.

(f)Such an employee who by bodily or mental infirmity is permanently incapacited for service may be retired from the service if a registered medical practitioner after examining him certifies him to be unfit for further service.

70. Travelling and daily allowance.

- Travelling allowance and daily.allowance payable to the permanent salaried staff will be such as may be determined by the Board.B-Non-salaried Employees[71. The Conditions of service of non-salaried employees. - The conditions of service of the non-salaried employees of the Board shall be regulated by the established usages and customs of the temple. Such employees shall not be entitled to any gratuity.] [Substituted by Notification. No. F. 112(3) Revenue /3/81, dated 2-12-1982; Rajasthan Gazette Part IV-C (1), dated 6-1-1983, P. 653. [6-1-1983].]C- Classification of service, their appointment, Disciplinary action and penalties

72. Power of appointments.

- All officers and servants of the Board shall be appointed by the Board. Provided that the Board may delegate its powers in regard to appointment of specified class or classes of officers and servants to any committee of the Chief Executive Officer or to any other officer who shall be the appointing authority for such officers and servants.

73. Suspensions.

- The appointing authority may place any officer or servant of the Board under suspension:-

(a)Where a disciplinary proceeding against him is contemplated or is pending, or

(b)Where a case against him in respect of any criminal offence involving moral turpitude is under investigation or trial.

74. Nature of penalties.

- The following penalties may for good and sufficient reasons which shall be recorded, and as hereinafter provide be imposed on an officer or servant of the Board namely:-

(1)Censure,

(2)With holding of increments or promotion:

(3)Recovery from pay of the whole or part, of any pecuniary loss caused to the temple by negligence or breach of law, Rule or order:

(4)Reduction to lower service, grade or post or to a lower time scale or a lower stage in the time scale:

(5)Removal from service;

(6)Dismissal from service:

75. Procedure for imposing major penalties.

(1)No order imposing on an officer or servant of the Board, any of the penalties specified in clause (4) to (6) of Rule 75 shall be passed except after an inquiry held, as far as may be, in the manner here in after provided.

(2)The disciplinary authority shall frame definite charges on the basis of the allegations on which the inquiry is proposed to be held. Such charges together with a statement of the allegations on which they are based shall be communicated in writing to the employee and he shall be required to submit within such time as may be specified by the disciplinary authority, a written statement indicating he admits the truth of all or any of the charges what explanation or defence, if any he lins to offer and whether he desires to be heard in person.

(3)The officer or servant of the Board shall for the purpose of preparing his defence, be permitted to inspect and take extracts from such temple records as he may specify, provided that such permission may be refused if, for reasons to be recorded in writing in the opinion of the disciplinary authority such records are not relevant for the purpose

(4)On receipt of the written statement of defence or if no such statement is received within the time specified, the disciplinary authority may itself inquire into such of the charge as are not admitted or if it considers it necessary to do so appoint, an inquiry officer for the purpose.

(5)The disciplinary authority shall in the course of the inquiry consider such documentary evidence and take such oral evidence as may be relevant or material in regard to the charges. The employee shall be entitled to cross examine witnesses in support of the charges and to give evidence as may be relevant or material in regard to the charges. The person presenting the case is support of the charges shall be entitled to cross examine the employee and the witness examined in his defence. If the inquiring authority declines to examine any witness on the ground that his evidence is not relevant or material it shall record its reasons in writing. _

(6)At the conclusion of the inquiry the inquiring authority shall prepare a report of the inquiry, record its findings on each of the charge together with reason therefore. If in opinion of such authority the proceedings of the inquiry establish charges different from those originally framed, it may record findings on such charges provided that findings on such charges shall not be recorded unless the employees has admitted the fact constituting them or has had an opportunity or defending himself against them.

(7)The disciplinary authority shall, if it is not the inquiring authority consider the record of the enquiry and record its findings on each charge.

(8)If the disciplinary authority, having regard to its findings on the charges is of the opinion that any of the penalties specified in clauses (4) to (6) of Rule 75 should be imposed, it shall hear the employee if he has anything to say and pass appropriate orders in the case.

(9)Orders passed by the disciplinary authority shall be communicated to the employee who shall also be supplied with a copy of the report of the inquiring authority.

(10)The Board shall classify the various categories of post in the service and declare disciplinary authorities in respect of each such category.

76. Procedure for imposing minor penalties.

- No order imposing any of the penalties specified in clause (1) to 13) or Rule 75 shall be passed except after:-

(1)The employee is informed in writing of the proposal to take action against him and of the allegations on which it is proposed to be taken and given an opportunity to make any representation he may wish to make;

(2)Such representation if any, is taken into consideration by the disciplinary authority.

77. Special procedure in certain cases.

- Notwithstanding anything contained in Rule 76 and 77:-

(1)Where the disciplinary authority is satisfied for reason to be recorded in writing that it is not reasonably practicable to follow the procedure prescribed in the said rules, or

(2)Where the Board is satisfied that in the interest of the temple affairs, it is not. expedient to follow such procedure, it may consider the circumstances of the case and pass such orders as it may deem fit.

78. Appeals.

(1)No appeal shall lie against any order made by the Board imposing any of the penalties specified in Rule 75.

(2)An appeal shall lie to the Board from an order passed by any committee appointed by the Board or the Chief Executive Officer any other officer empowered by the Board as disciplinary authority.

(3)No appeal shall be admitted unless it is submitted within a period of 90 days from the date on which copy of the order imposing punishment is delivered to the employee.

79. Pay during disciplinary action.

(1)The pay and allowances of an employee who is dismissed or removed from service shall cease from the date of such dismissal or removal.

(2)An employee under suspension will be entitled to subsistence allowance at such rate as the appointing authority may direct but not exceeding ¼ the pay of such employee together with proportionate dearness allowance.

(3)Wen suspension of an employee is held to be unjustified or not fully justified or when such as employee who has been removed, dismissed or suspended is reinstated, the appellate authority may grant to him for such period:-

(a)If he is honorably acquitted the full pay and allowances to which he would have been entitled if he had not been dismissed, removed or suspended.

(b)In other cases such proportion of pay and allowances as the appellate authority may prescribe.

(4)In case falling under clause (a) of sub-rule (3), the period of absence from duty will be treated as a period spent on duty and in case falling under clause (b) thereof, it will not be treated as a period spent on duty unless the appellate authority directs that if shall be so treated for purposes for gratuity or for calculating leave and increments.

80. Power to grant leave.

(1)The Board shall have the power to grant leave to any of its officers and servants.

(2)In case where powers of appointment have been delegated to any committee or officer as the appointing authority such committee or officer, shall have full powers in the matter of grant of leave etc.

81. Salaries and allowances.

- The salaries and allowances payable to salaried officers and servants of the Board shall be such as may be determined by the Board.

82. Holiday.

- The Board shall declare such number of holidays and weekly holidays for its salaried officers and servants each year, as it may deem fit.

83. Provident Fund.

(1)The Board shall establish a Provident Fund for its salaried employees.

(2)[ The monthly rate of subscription to the Provident Fund and rate of contribution to the account of such subscriber and the rate of interest payable by the Board on subscription shall be such as the Board may determine from time to time:Provided that such employees, who opt for system of grant of gratuity, which existed prior to the coming into force of these rules, shall not be entitled to any relief under this rule.] [Substituted by Notification. No. F. 112(3) Revenue /3/81, dated 2-12-1982; Rajasthan Gazette Part IV-C (1), dated 6-1-1983, P. 653. [6-1-1983].]

(3)The advance to a subscriber from the sum standing to his credit in his Provident Fund Account and the manner of repayment thereof shall be in accordance with the rules prescribed from time to time by the State Government for similar classes of its employees.

(4)Nothing in this rule shall apply to an employee who has exercised an option under sub-clause (iv) of clause (d) of Rule 70.

84. Confidential Record.

- The Chief Executive Officer shall maintain confidential record in respect of all the officers and servants of the Board and shall asses and give his opinion on the work of such employees every year and submit the same to the Board.

Chapter X
Miscellaneous

85. List of prominent Vaishnavas.

- (l) The State Government appoint members of the Board referred to in Section 5(1) (i) so as to secure representation of the Sampradaya from all over India in the proportion given in the table below:-

[S.No. [Substituted by GSR 2-Notification. dated 10-5-1994, Published in Rajasthan Gazette Part IV(ga), dated 26-5-1994, p. 3. [26-5-1994].]	Name of the State	Number of persons to be appointed	Remarks
1	Maharashtra	3 of whom two shall be from Bombay
2	Gujarat	3 of whom one shall be from Saurashtra
3	Rajasthan	3
4	Other States	2
		11]

(2)[ At the end of the second year of its term of office the Board shall submit to the State Government who may be eligible for appointment as members of the next Board to be constituted by the Government. The List shall be prepared State-wise and shall contain three time the number of persons specified in column 3 of the table in sub-rule (1). in regard to other states six Statets shall be selected and from each of such State one prominent Vaishnava shall be named.] [Substituted by GSR 2-Notification. dated 10-5-1994, Published in Rajasthan Gazette Part IV(ga), dated 26-5-1994, p. 3. [26-5-1994]. Translation from Hindi.]

(3)In recommending the names of Vaishnavas the Board shall take into account such factors as:-

(a)the quantum of Seva performed by a person or his family during the proceeding two years:

(b)his religious outlook, devotion and faith in the Sampraday:

(c)his administrative competence:

(d)[ payment made by a person for the development of the temple or of Nathdwara town] [Added by Notification. No. F. 3(d) (53) Revenue /I/63, dated 18-1112-1976; Rajasthan Gazette Part IV-C (I), dated 13-1-1977, P. 627. [13-1-1977].].

(4)Before submitting the list for consideration of the Government the Board shall obtain the consent of each such person that he would serve on the Board if approved by the State Government for a minimum period of three years with due faith and devotion to the Sampraday.

86. Oath of office by members of the Board.

- A person appointed BY THE State Government to be a member of the Board under subsection (4) of Section 5. shall before entering upon his office subscribe a declaration set out below:-".............son of.....resident of......solemnly declare that I belong to the Pushti Margiya Vallabhi Sampraday having been initiated by Shri Vallabha Acharaya Shri son of resident of. and that 1 will bear true faith and devotion to the Sampraday and will truly and faithfully and to the bet of my ability, knowledge and judgment perform the duties of my office as member of the Nathdwara Temple Board."Signed by...............................in the presence of President,Nathdwara Temple Board.

87. Manner of publication or order under section 28(3).

- An order made by the Board under Section 28 (2) shall be published in such newspapers having wide circulation in Rajasthan, Maharashtra and Gujarat State as may be approved by the Chief Executive Officer and copies thereof shall also be affixed on the Notice Board of the office of the Chief Executive Officer as well as the Board.

88. Civil & Criminal litigation.

- The Chief Executive Officer shall be responsible for the conduct of all civil suits and criminal cases to which the Board may be a party with care and due diligence.

89. Power of [Goswami Ji] [Added by Notification. No. F. 112(3) Revenue /3/81, dated 2-12-1982; Rajasthan Gazette Part IV-C (1), dated 6-1-1983, P. 653. [6-1-1983].] for distribution of Prasad.

- The Present practice in vogue for the distribution of Prasad shall continue to be followed:Provided that any direction of Tilkayatji in connection with the distribution of Prasad shall be followed by the Board.Appendix "A"Administrative report of the Nathdwara Temple shall deal with the following points, namely:-

1. Are the properties of the temple and its endowments including all offering being maintained properly by the Board?

2. What was the in come of the temple under each head and how it compare with the income in the previous year?

3. What was the expenditure in the year under the various heads and how does it compare with the expenditure of the past three years?

4. Is the system of accounting and storage proper?

5. Have there been any cases of loss, wastage or misappropriation of money or other property belonging to or constituting the endowments? If so, state the reasons and the action taken.

6. What are the main objections in the Audit Report and what is the position in respect of each objection?

7. How are the properties being maintained and are the properties being properly utilised?

8. Are internal inspections carried out periodically by the Chief Executive Officer of his subordinates? If so, with what result?

9. Are the specific endowments being managed according to the wishes of the donors?

10. Have there been any suits by or against the Board? If so, they should be stated with brief facts and the results.

11. Are the rules regarding budget stores, works, financial management of temple, property, general Supervision, etc. being followed? If not, why? Cases where the Board or any officer has not acted according to rules may be cited with brief explanatory notes.

12. Are the secular affairs of the temple managed according to the spirit of the Act properly? If not, state in detail the actual position along with suggestions for improvement

13. Have the Chief Executive Officer and other officers and servants of the Board performed their duties properly? Cases of specific neglect of duty etc. and the action taken may be referred.

14. How many meetings of the Board were held and at what places? A brief review of the main decisions may be given along with their implementation.

15. Has the Board been able to work harmoniously and was successful in managing the properties and running the administration in such a way as to fulfill the object of the Act and the Rules.

16. Have there been any alienation's of movable and immovable property? If so, their details may be given. A detailed note on the financial position of the temple may be given.

17. How are the funds of the temple being utilised?

18. What have been the instructions of the Government and what was their compliance?

19. Any other matter which the Chief Executive Officer of the Board might like to include in the report for the information of the Government so that it may be able to exercise its powers under the Act effectively

Appendix "B"The following particulars shall be mentioned in the Audit Report:-

1. Whether accounts have been kept properly.

2. Whether staff doing the accounts work has discharged its duties and functions satisfactorily and whether adequate securities have been furnished by the Cashiers and Store Keepers.

3. Whether the accounts have been checked internally at regular intervals by the Chief Accounts Officer and Chief Executive Officer and other Officers of the Board

4. Whether all the receipts of cash disbursements or other property have been duly accounted for and the cash and valuable are in proper safe custody.

5. Whether all the immovable properties and rights not used by the temple for its purpose have been leased out in the prescribed manner and the advantage of the temple and lease deeds have been executed in all cases.

6. Whether the various items of income amounts have been realised at the proper times and whether due steps to recover amounts over due have been taken. Cases in which such action has not been taken should be cited.

7. Whether any claims have been barred by limitation.

8. Whether any claims have been written of and if so, to what extent and under what authority.

9. Whether the expenditure is in accordance with the sanctioned budget and what are the deviations.

10. Whether every item of expenditure was sanctioned by competent authority and is supported by a proper voucher.

11. Whether there is any item of expenditure which in the opinion of the Auditor, is extravagant, unauthorised.

12. Whether there has been any diversion of funds of properties for purposes other than those of the temple in contravention of Section 28.

13. Whether advances made have been recouped or adjusted without delay.

14. Whether moneys not required for immediate expenditure have been deposited in Banks and surplus funds have been invested properly.

15. Whether all donations offering in kind or bhents are duly accounted for.

16. Whether in respect of buildings, works, check measurements were done before first payment and whether the necessary subsidiary accounts and registers such as measurement books, muster rolls, tenders and agreements are kept.

17. Whether purchase have been made according to rules and were not in excess of the actual requirements.

18. Whether the balances of stores and other articles were rightly arrived at physically verified and certified as such by a responsible officer.

19. Whether accounts of specific endowments were properly kept and the income as derived from such endowments was duly utilised for the Seva and Puja or applied for the religious, education or other charitable purpose as desired by the persons creating the endowment.

20. Any impropriety or irregularity which may be observed in cash or materials due to the temple or in the accounts and also any loss or waste of money or other property caused by neglect or misconduct with the names or persons directly or indirectly responsible for such loss or waste?

Appendix "C"Budget Instructions

1. Sums provided in estimate of expenditure in a particular item must be the sums which can be expended in the year and neither larger nor smaller. The principle demands that estimating should be as close and accurate as possible.

2. The estimate of the current year should not be accepted blindly as a basis for framing those of the coming year. Need for every item must be fully scrutinised before it is entered.

3. The estimate for every item should include what is expected to be actually incurred under proper sanction during the year including arrears of past years and not only the liabilities falling due within the year. Net charges should not be shown but the gross transactions in full be shown unless there are instructions to the contrary.

4. Estimates should only provide for expenditure.

5. Full details of the expenditure should be shown in the estimate and lump sum provision should be avoided.

6. The estimate of revenue or receipts should show the amounts actually expected to be received during the coming year. The arrears if any standing over from the past years should be included if it is expected that they will be realised. The estimate should exclude any receipt which although following during the coming year are not expected to be realised.

7. Net receipts should not be entered, the gross transaction should be exhibited in full, unless there are definite instructions to the contrary.

8. If during the course of the year any allotment sanctioned is found insufficient an application be made by the officer concerned to the Chief Executive Officer as soon as the necessity for additional expenditure become apparent. The Chief Executive Officer shall examine the same and submit it to the Board with an explanatory note setting out need for supplementary demand.

9. The budget presented by the Chief Executive Officer to the Board shall contain Chief Executive Officers Memorandum explanatory of the budget which shall contain in general a review of the following:-

(a)The actual of the previous year.

(b)The revised estimates of the current year.

(c)The budget estimate of the forthcoming year. This should contain an explanation of the principal variation in the figures comprised in the various demands for grants.

(d)Statement of investments.

(e)Statement of loans.

(f)An abstract of revenue & receipt & expenditure and disbursement.

(g)The detailed estimate of revenue.

(h)The detailed estimate of expenditure.

(i)The details of officers and establishments.

(j)The details of new expenditure.

10. An estimate of any scheme involving a new expenditure should contain full details with explanations and a statement of the cost recurring and non recurring that will be incurred both in the budget year and in subsequent years. Such statement of new expenditure can be submitted at any time after six months of the current years budget.

Appendix "D"Powers for purchase of stores

(1)Stores required for works. - Unless in any case it is distinctly provided by the Board, the sanction of a competent authority to execute a work carries with it the sanction for incurring expenditure for the purchase of stores required for the work, provided the cost of stores including other expenditure concerned with the work is within the sanction or the authority that sanctions the work.

(2)Purchase of other stores. - Subject to general or special directions issued by the Board, the powers in respect of incurring expenditure on purchase of stores shall be exercised as detailed below:-

S. No.	Competent Authority	Powers
1.	Board	Full Powers
2.	Executive Committee	Upto Rs. 50,000/- lowest tender
3.	Chief Executive Officer	Upto Rs. 5,000/- lowest tender

The requirement of acceptance of lowest tenders may be dispensed with for sufficient and recorded reasons in case of purchase made by the Executive Committee in respect of purchase the value of which does not exceed Rs. 25,000/.The requirement relating to calling of tenders and acceptance of lowest tenders by the Chief Executive Officer may be dispensed with for sufficient and recorded reasons in respect of purchase, the value of which does not exceed Rs. 5,000/-.

2. Powers in respect of sanction of estimates and acceptance of tenders for execution of works. - The powers as detailed below shall be exercised in respect of sanctioning estimates and execution of works :-

S. No.	Competent Authority	Powers
1.	Board	Full Powers
2.	Executive Committee	Upto Rs. 50,000/-
3.	Chief Executive Officer	Upto Rs. 5,000/-

The competent authority shall take decision whether particular work is to be carried out departmentally or through contract and where the work is proposed to be carried out through the contractor, the tender shall be called for all constructions and repair works where the estimated expenditure exceeds Rs. 5,000/- and in case the lowest tender is not accepted, the sanction of the next higher authority will be obtained, and where the estimated expenditure is less than Rs. 5,000/-, the Chief Executive Officer may with the previous approval of the Executive Committee dispensed with the calling of tenders.

3. Powers to write off surplus stores etc. - Loss which does not disclose any deficiency in the system or fraud or negligence on the part of any officer or servant of the Board entrusted with the stores may be written off upto limits given below:-

S. No.	Competent Authority	Powers
1.	Board	Rs. 10,000 in each case.
2.	Executive Committee	Rs. 250/- in each case and Rs. 5,000/- in a year.
3.	Chief Executive Officer	Rs. 50/- in each case and Rs. 2,000/- in a year.

All cases of loss exceeding Rs. 10,000/- in each case shall be reported of the State Government for orders.

4. Powers to declare stores article obsolete, surplus or unserviceable. -

S. No.	Competent Authority	Powers
1	[Board [Substituted by Notification. No. F. 3(d) (53) Revenue /I/63, dated 18-1112-1976; Rajasthan Gazette Part IV-C (I), dated 13-1-1977, P. 627. [11-3-1976].]	Upto Rs. 30,000/-]
2	Executive Committee	Upto Rs. 5,000/-
3	Chief Executive Officer	Upto Rs. 1,3000/-.

If the value of such property exceeds [Rs. 30,000/-] [Substituted by Notification. No. F. 3(d) (53) Revenue /I/63, dated 18-1112-1976; Rajasthan Gazette Part IV-C (I), dated 13-1-1977, P. 627. [11-3-1976].] the previous approval of the State Government shall be obtained before its disposal by auction or otherwise.

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State of Rajasthan - Act