Section 28(2) in The Orissa Estates Abolition Act, 1951
(2)In the case where in the opinion of the Compensation Officer the net income or any portion of the net income in respect of any estate held under trust or other legal obligation has been dedicated exclusively to [* * *] [Omitted vide Orissa Act No. 3 of 1958.] charitable or religious purpose [of a public nature] [Inserted vide Orissa Act No. 3 of 1958.] without any reservation of pecuniary benefit to any individual, the compensation payable in respect of such income or such portion thereof shall, instead of being assessed under Clause (1), be assessed as a perpetual annuity equal to such net income or such portions hereof as the case may be [and the perpetual annuity so assessed shall be subject to revision as herein after provided :] [Added vide Orissa Act No. 33 of 1970.][Provided that in regard to estates relating to Hindu Religious Trusts or institutions, the Compensation Officer shall, in cases of doubt, refer the matter to the Endowment Commissioner appointed under the Orissa Hindu Religious Endowments Act, 1951 (Orissa Act 2 of 1952), for giving his opinion after a summary enquiry as may be prescribed and on receipt of such opinion shall decide the matter in accordance there with unless the parties concerned contest the opinion so expressed in which case the Compensation Officer shall, after holding an enquiry in the prescribed manner, pass such orders as he deems fit :] [Substituted vide Orissa Act No. 16 of 1969, which was inserted by the Orissa Act No. 23 of 1957.]Provided [further] [Inserted vide Orissa Act No. 23 of 1957.] that the State Government may, by a special order in each case, declare such trusts or other legal obligations to be entitled to the benefit of this clause :[Provided also that where the perpetual annuity is not more than five rupees it shall not be paid on annual basis, but a sum equal to five times the said annuity shall be paid at the interval of every five years from the date of vesting.] [Inserted vide Orissa Act No. 2 of 1961.](i)[ The salary, remuneration or any allowance payable to a Mutawalli in the case of a wakf or to a trustee in any other case including Shebait of a Hindu Religious trust not exceeding fifteen per centum of the income dedicated exclusively to charitable or religious purposes, shall not be deemed to be a reservation of pecuniary benefit to individual within the meaning of this clause.] [Explanation renumbered as Clause (i) by Act No. 25 of 1978.](ii)[ The expression "Endowment Commissioner" shall include Assistant Endowment Commissioner appointed under the Orissa Hindu Religious Endowments Act, 1951] [Inserted by as Clause (i) by Act 25 of 1978.].[(2-a) whenever the price of paddy in comparison with the price prevailing at the time of assessment or, as the case may be, last revision of the perpetual annuity increases or decreases by at least twenty-five per centum, the perpetual annuity shall be revised proportionate to the increase or decrease, as the case not be, and thereupon the provisions of Section 31 to 35 shall, mutatis mutandis apply to the Proceedings relating to such revision.Explanation - For the purposes of this clause "price of paddy" shall have reference to the price of paddy in respect of a year published by the State Government under any tenancy law or any other law for the time being in force] [Added vide Orissa Act No. 33 of 1970.].[(2-b) (i) where any property is settled under Section 7-A with any person referred to in that Section, the perpetual annuity payable to such person shall be revised.(ii)For the purpose or such revision, the gross income in respect of such property taken into account in assessing the perpetual annuity shall be deducted from the gross-assets of such estate and the provisions, of Section 31 to 35 shall mutatis mutandis, apply.
