Section 86 in Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959
86. Budget of religious institution.
(1)The trustee of every religious institution shall, before the end of March in each year, submit, in such form as may be specified by [the Commissioner] [Substituted by section 44(l)(a)of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996).], a budget showing the probable receipts and disbursements of the institution during the following fasli year:-(a)[ to the Commissioner, in the case of maths arid specific endowments attached to maths;] [Substituted by section 44(l)(b)of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996).](b)to the Joint Commissioner/Deputy Commissioner, in the case of institutions included in the list published under section 46;(c)to the Assistant Commissioner, in the case of other institution.(2)Every such budget shall make adequate provision for-(a)the due maintenance of the objects of the institution and the proper performance of the services therein;(b)the due discharge of liabilities of loans binding on the institution;(c)the repair and renovation of the buildings connected with the institution, the provision made under this clause not being less than twenty-five per centum of the surplus in the income of the institution for the year;(d)the contribution to the reserve fund of the institution at such per centum of the income as the [the Commissioner] [Substituted by section 44(2) of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996).] may fix;(e)the maintenance of the working balance.(3)[The Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner] [Substituted by section 44(3)(a) of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996).], as the case may be, may, after giving notice to the trustee in the prescribed manner and after considering his representations, if any, make such alteration, omissions, or additions, in the budget as [he may] [Substituted by section 44(l)(b) of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996).] deem fit.(4)Any trustee may, within one month from the date of the receipt by him of the order under sub-section (3), appeal against that order-(a)[ where the order has been made by the Assistant Commissioner, to the Joint Commissioner or Deputy Commissioner; [Substituted by Tamil Nadu Act 39 of 1996.](b)where the order has been made by the Joint Commissioner or Deputy Commissioner, to the Commissioner;(c)where the order has been made by the Commissioner, to the Government.](5)If, in the course of a fasli year, the trustee finds it necessary to modify the provisions made in the budget in regard to the receipts or to the distribution of the amounts to be expended under the different heads, he may submit to [the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner] [Substituted by section 44(5) of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996.], as the case may be, his supplemental or revised budget, provided that no alteration shall be made in the amount allotted for discharge or liabilities and loans or in the working balance, and [the Commissioner, Joint Commissioner, Deputy Commissioner, or Assistant Commissioner] [Substituted for 'the Temple Administration Board or Temple Administration District Committee' by Section 44(5) of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996).], as the case may be, may make such alterations, omissions or additions as provided in sub-section (3).(6)The trustee shall, within two months after the close of each fasli year, submit to [the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner] [Substituted for 'Temple Administration Board' 'Temple Administration District Committee' by section 44(6)(a) of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996.)], as the case may be, in such form as may be fixed [by the Commissioner] [Substituted for 'by the Temple Administration Board' by section 44(6)(b) of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996).] a statement of actual receipts and disbursements relating to that fasli year, with particulars of expenditure, if any, incurred without sanction and explaining the necessity therefor or the urgency thereof, [the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner] [Substituted for 'Temple Administration Board' 'Temple Administration District Committee' by section 44(6)(a) of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996.)], as the case may be, may, after considering the explanation of the trustee, approve and ratify such expenditure, if such expenditure was beneficial or necessary to the institution.
