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State of Tamilnadu - Section

Section 2 in Installation, Safeguarding and Accounting of Hundials Rules, 1975

2. Definitions.

- In these rules, unless the context otherwise requires,-
(a)"Appropriate Authority" means -
(i) in relation to Religious Institutions whoseassessable annual income is less than rupees ten thousand. The Assistant Commissioner;
(ii) in relation to Religious Institutions whoseassessable annual income exceeds Rs. 10,000 but does not exceedRs. 10 lakhs. The Joint/Deputy Commissioner;
(iii) in all other cases The Commissioner.
(b)"Executive Authority" means the Chairman, Board of Trustees, or a Trustee including the hereditary trustee and the Executive Officer appointed to the Religious Institution.