Section 66(1) in Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959
(1)[The Joint Commissioner or the Deputy Commissioner, as the case may be,] [Substituted by section 9(1) of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1995 (Tamil Nadu Act 38 of 1995).] may, on being satisfied that the purpose of a religious institution has from the beginning been, or has subsequently become, impossible of realization, by order, direct that the endowments of the institution be appropriated to all or any of the following purposes, namely:-(a)the grant of aid to any other religious institution which is poor or in needy circumstances;(b)the grant of aid to any religious purpose connected with the Hindu religion;(c)the propagation of the religious tenets of the institution;(d)the recitation of Divya Prabhandam and Thevaram and the like;(e)the establishment and maintenance of schools for the training of archakas, adyapakas, vedaparayanikas and othuvars and for the study of Divya Prabandhams, Thevarams, and the like including the study of Indian languages for that purpose;(f)the establishment and maintenance of a university or college or other institution in which the main features shall be the provision for the study of Hindu religion, philosophy or sastras or for imparting instruction in Hindu temple architecture;(g)the establishment and maintenance of educational institutions where instruction in the Hindu religion is also provided;(h)promotion of fine arts and architecture;(i)the establishment and maintenance of orphanages for Hindu children;(j)the establishment and maintenance of asylums for persons suffering from leprosy;(k)the establishment and maintenance of poor homes for destitute, helpless and physically disabled persons; and(l)the establishment and maintenance of hospitals and dispensaries for the benefit of pilgrims:Provided that in the case of a religious institution founded and maintained by a religious denomination or any section thereof, the endowments shall, as far as possible, be utilised for the benefit of the denomination or section concerned for the purposes mentioned above.
