Section 24(2)(f) in The Orissa Hindu Religious Endowments Act, 1951
(f)Where any inam or part of any inam is resumed under this section, the Collector or the Collector of the district, as the case may be, shall by order, regrant such inam or part-(i)as an endowment to the religious institution concerned, or(ii)in case of a resumption on the ground that the religious institution has ceased to exist or that the charity of service in question has in any way become impossible or incapable of performance, as an endowment for appropriation to such religious, educational or charitable institution as the Commissioner may recommend.