Section 21 in Religious Institutions Custody of Jewels, Valuables and Documents and Disposal Rules
21. [ [Added by G. O. Ms. No. 275, Commercial Taxes and Religious Endowments, dated 16th July 1997.]
(1)All the jewels and valuables of religious institutions shall be appraised by a team of officers consisting of a Verification Officer in the cadre of Deputy Commissioner, a Gold-cum-Gem Specialist and a Technical Assistant and they shall have the responsibility of appraisement work in all the temples in their respective jurisdiction.(2)The Verification Officer shall submit a report in detail about the jewels and valuables appraised and it shall specify-(a)whether the institution is listed or non-listed;(b)the person who was in management;(c)the person or persons with whom the jewels and valuables are entrusted for custody and the security furnished by them;(d)the names of officers who had undertaken the appraisement work;(e)the value of the jewels and valuables missing, if any, and the person or persons responsible for the loss;(f)the fineness of each jewel and valuable appraised and its value; and(g)abstract of weights and value of gold, silver and gems appraised.(3)Once in a year, after the first appraisement is made, annual supplementary verification of gold, silver articles, etc., received by religious institutions by means of kanikkai shall be made and a report shall be sent to the Commissioner.(4)Once in five years, with reference to the first appraisement or revised appraisement and annual supplementary appraisement, a consolidation, giving effect to additions and deletions, revised appraisement of jewels and valuables in respect of all religious institutions shall be made and a report specifying the particulars referred to in sub-rule (2) shall be sent to the Commissioner.(5)In respect of the reports of appraisement of jewels and valuables relating to the temples having Executive Officers in the cadre of Joint Commissioner, Deputy Commissioner and Assistant Commissioner, the Government shall be the approving authority.(6)In the case of other temples, the Commissioner shall be the approving authority.]AnnexureI. Form of acknowledgement prescribed under rule 8 issued under section 116(2)(xii) of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 (Tamil Nadu Act 22 of 1959).
