Section 76 in Madras Hindu Religious and Charitable Endowments Act, 1951
76. Religious institutions to pay an annual contribution to the Government.
- [(1) In respect of the services rendered by the Government and their officers and for defraying the expenses incurred on account of such services ever religious institution shall from the income derived by it, pay to the Commissioner annually such contribution not exceeding five per centum of its income as may be prescribed.(2)Every religious institution, the annual income of which, for the fasli year immediately proceeding as calculated for the purposes of the levy of contribution under sub-section (1), is not less than one thousand rupees shall pay to the Commissioner annually, for meeting the cost of auditing its accounts such further sum not exceeding one and a half per centum of its income as the Commissioner may determine.] [Substituted by Act No. 27 of 1954.](3)The annual payments referred to in subsection (1) and (2) shall be made, notwithstanding anything to the contrary contained in any scheme settled or deemed to be settled under this Act for the religious institution concerned.(4). The Government shall pay the salaries, allowances, pensions and other beneficial remuneration of the Commissioner, Deputy Commissioners, Assistant Commissioners and other officers and servants (other than executive officers of religious institutions) employed for the purposes of the Act and the other expenses incurred for such purposes, including the expenses of Area Committees and the cost of auditing the accounts of religious institutions.(5)[ Wherever there is any surplus after meeting all the charges referred to in the foregoing subsection it shall be lawful for the Commissioner acting suo motu or on an application to make grants to poor and needy religious institutions for carrying out repairs and renovation subject to such rules as may be framed by Government in this regard;] [Inserted by Act No. 27 of 1954.][Explanation. [Added by Act No. 27 of 1954.] - Any religious institution, the annual income of which is less than two hundred rupees, shall not be liable to pay contribution to the Commissioner as required by sub section (1).]
