Section 72(1) in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
(1)Where there is a surplus in the funds of an institution or endowment including a specific endowment attached thereto after providing for all the objects, needs, requirements or improvements of the institution or endowment and after making adequate provision for purposes referred to in sub-section (2) of Section 57, the trustee may make an application in the manner prescribed for permission to utilise such surplus fund for all or any of the following purposes.(i)propagation of the religious tenets of the institution or endowment;(ii)establishment and maintenance of schools for the training of archakas, adhyapakas and Vedaparayanikas and for the study of Divya Prabhandhams and the like for furthering education in Sanskrit.(iii)establishment and maintenance of, any institution in which special provision is made for the study of Hindu religion, Philosophy or Sastras or for imparting instruction in Hindu Temple Architecture. and for setting up libraries in connection with such study;(iv)grant of aid to any other Hindu religious institution or endowment which is in poor or needy circumstances or which require renovation;(v)establishment and maintenance of hospitals and dispensaries for the relief of the pilgrims and worshippers visiting the religious institutions;(vi)construction and maintenance of choultries and rest houses for the use and accommodation of pilgrims;(vii)provisions of water supply and sanitary arrangement to the pilgrims and worshippers;(viii)acquisition of any land or other immovable property for the purpose of the religious institution;(ix)construction and maintenance of roads and communications and the lighting thereof for the convenience of the pilgrims and worshippers;(x)establishment and maintenance of orphanages for children belonging to Hindu Religion;(xi)establishment and maintenance of the Homes for the poor, destitute and helpless, physically disabled persons belonging to Hindu Religion;(xii)establishment and maintenance of leprosy asylum for those belonging to Hindu Religion.(xiii)payment of the Common Good Fund.
