Section 8 in Rules for the Cash Grant-in-aid to Temples and Other Religious and Charitable Institutions
8. Admissibility of Grant-in-aid.
(a)The grant-in-aid will be admissible to the temples and other religious or charitable institution so long as they are open to all classes of public without any restriction of caste or creed and subject to its utilization for the purpose for which it was originally granted.(b)A utilisation certificate about grant-in-aid paid for the previous year shall be furnished before the grant for the succeeding year is sanctioned. This certificate shall be:(i)in form (A) in respect of temples and other religious or charitable institutions which are in respect of a cash grant-in- aid up to Rs. 600/- per annum and will bear the verification of the Sarpanch of the Panchayat of the region where the institution is situated or the Regional Inspector of the Department, or(ii)in form (B) in respect of all other temples and institutions and will bear the verification of the Regional Inspector of the Department or of the Tehsildar in whose Jurisdiction the institution exists.(c)All temples and other religious or charitable institutions which are in receipt of grant-in-aid above Rs. 600/- per annum shall be required to keep regular account of all receipt and expenditure in proper form. These accounts will be made available for inspection and audit by a representative of the Devasthan Department wherever so required. A statement of annual receipts and expenditure from April to March next will be submitted to the Devas than Department by the 30th April next every year.(d)A regular and complete record of all movable and immovable properties including ornaments, jewelleries, gold and silver utensils etc., will be maintained at the temple and such institutions shall be open for inspection by the officers of the Devasthan Department or local Revenue Officers not below the rank of a Tehsildar.
