Section 26 in The Orissa Hindu Religious Endowments Rules, 1959
26.
If in any year, a religious institution is unable to pay the contribution due to bona fide financial difficulties caused by mismanagement of the previous trustees or due to other reasons beyond its control, the Commissioner may with the sanction of Government by order, waive the collection of such amount in full or direct that the contribution or part of it, be collected in instalments not exceeding ten.Rules under Sections 63 and 64
