Section 2(3)(a) in Tamil Nadu Hindu Religious and Charitable Endowments (Special Provisions) Act, 1996
(a)any non-hereditary trustee who ceases to be such non-hereditary trustee under sub-section (1) shall handover, within a period of ten days from the 26th day of June 1996, or within such further time as may be granted by the Commissioner, any records, accounts and properties of the religious institutions, which are in, or have come into, his possession or control, to the hereditary trustee, executive officer or the fit person, as the case may be, referred to in sub-section (2);