Section 78 in Madras Hindu Religious and Charitable Endowments Act, 1951
78. Assessment and recovery of contributions and costs and expenses.
(1)The contributions, cost and expenses payable under sections 76 and 77 shall be assessed on and notified to the trustee of the religious institution concerned in the prescribed manner.(2)(a)Such trustee may, within fifteen days from the date of the receipt of such notice or within such further time as may be granted by the Commissioner, prefer his objection thereto if any, to the Commissioner in writing. Such objection may relate either to his liability to pay or to the amount specified in the notice. The Commissioner shall consider such objection and give his decision confirming, withdrawing or modifying his original notice.(b)Within one month from the date of receipt of the notice of assessment, or whom objection has been preferred, within one month from the date of the decision of the Commissioner, or within such further time as may be granted by him, such trustee shall pay the amount specified in the original notice or the amount as fixed by the Commissioner on objection.(3)If the trustee fails to pay the amount aforesaid within the time allowed, the Collector of the District in which any property of the religious institution is situated shall, on requisition made to him in the prescribed manner by the Commissioner and subject to the provisions of this section recover such amount as if it were an arrear of land revenue.(4)(a)On receipt of a requisition under subsection (3), the Collector shall issue a notice to the trustee concerned-(i)requiring him, within fifteen days from the service thereof, to pay the amount mentioned in the requisition and specified in the notice; and(ii)stating that on default, such amount will be recovered as if it were an arear of land revenue.(b)If, within the period of fifteen days aforesaid, the amount demanded is not paid, the Collector shall proceed to recover the amount specified in the notice (with the charges of collection) as if it were an arrear of land revenue.(5)The Collector shall, on receipt of a requisition under subsection (3), withhold the amount mentioned therein out of the tasdik or any other allowance payable by the Government to the religious institution concerned, but where the tasdik or other allowance is insufficient for the purpose, the Collector shall with old the amount available, and recover the balance as if it were an arrear of land revenue.(6)Places of worship, including temples and tanks and places where utsavam are performed, idols, vahanams, jewels and such vessels and other articles of the religious institution as may be necessary in accordance with the usage of the institution for purposes of worship or processions shall not be liable to be proceeded against in pursuance of subsections (3), (4) and (5).(7)Instead of seelling the property after attachment thereof under the provisions of the Madras Revenue Recovery Act, 1864, it shall be open to the Collector at the instance of the Commissioner to appoint a Receiver to take possession of the property or such portion thereof as may be necessary and collect the income thereof until the amount sought to be recovered is realized. The re numeration, if any, paid to the Receiver, and the other expenses incurred by him shall be paid out of the income of the institution concerned.(8)No suit, prosecution or other legal proceeding shall be entertained in any Court of law against the Government or any officer or servant of the Government for anything done or intended to be done in good faith in pursuance of this section.
