Section 43(1) in The Orissa Hindu Religious Endowments Act, 1951
(1)The Assistant Commissioner may, on being satisfied that the purpose of a religious institution has, from the beginning, been or has subsequently become, impossible or incapable of realisation, or that the machinery for effecting such purpose has failed or no longer exists, or that after providing adequately for the purposes of the institution and after setting apart a sufficient sum for the repair and renovation of the buildings connected therewith, there is a surplus which is not required for such purposes, by order direct that the endowments of the institution or such surplus as is declared to be available, as the case may be, be appropriated to religious educational or charitable purposes not inconsistent with the objects of the institution :Provided that, in the case of a temple founded and maintained by a community or a specific endowment attached to such a temple, the endowments or surplus shall, as far as possible, be utilised for the benefit of the community for the purposes mentioned above.
