State of Rajasthan - Act
The Rajasthan Charitable Endowments Rules, 1961
RAJASTHAN
India
India
The Rajasthan Charitable Endowments Rules, 1961
Rule THE-RAJASTHAN-CHARITABLE-ENDOWMENTS-RULES-1961 of 1961
- Published on 4 October 1961
- Commenced on 4 October 1961
- [This is the version of this document from 4 October 1961.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Title, extent and commencement.
2. Definitions.
- In these rules, unless there is anything repugnant in the subject or context-3. Instructions to be followed while making proposals vesting.
- When proposals for vesting property in the Treasurer are submitted to the State Government, the following instructions should be carefully followed, namely:4. Scrutiny of documents relating to title to landed properties.
- The officer, if any, through whom the application for vesting is made to the State Government, should obtain from the applicant, before forwarding the application, all documents of title relating to the landed properties proposed to be vested in the Treasurer and have them examined by the Government pleader of the district. After scrutiny the government pleader should certify whether, on a careful examination of the documents by him, the title of the applicant to the property, it is proposed to vest, is established or not. On receipt of a certificate in the affirmative, the Officer should forward the application for vesting to the State Government and retain with him the original documents of title relating to the landed properties proposed to be vested and the Government pleader's certificate in respect thereof till the issue of the vesting order. As soon as the vesting order is published by the State Government in the official Gazette, the original documents of title and the Government pleader's certificate should be forwarded to the Treasurer for safe custody.Note. - For the examination of the documents prescribed in this rule the Government pleader should be paid by the applicant a fee of Rs. 5 in petty cases and of Rs. 10 in those which the Officer considers substantial in view of either the value of the property or the amount of labour involved.5. Jurisdiction of Government to deal with trusts.
- Charitable endowments, the objects of which do not extend beyond a single State and are not objects to which the executive authority of the Central Government extends, are within the purview of the State Government and other charitable endowments fall within the purview of the Central Government. The State Government has no jurisdiction in regard to endowments extending beyond a State. Every scheme of charitable endowments should, therefore, first, be examined from the point of view whether or not the State Government has jurisdiction to deal with it.6. Previous publication of vesting orders and schemes or administration.
7. Treasurer's action on receipt of vesting order.
8. Accounts of securities for money.
- On the receipt of any securities for money or on their purchase by himself, the Treasurer will record their receipt in a register in Form No. 1 (see Appendix A). He will also keep a separate account for each endowment in-Form No. 2 (see Appendix B) in which he will record all receipts including any amounts sent for investment, and all disbursements. In the cash account, the Treasurer will record only his own transactions (such as the payment of money to the administrators) and not the transactions of the administrators of the endowment fund.Note. - Separate stock registers in Form No. 8 (see Appendix H) should be maintained for each kind of security to enable the treasurer to keep a proper watch over the realisation of the half yearly interest from the Reserve Bank.9. Record of securities returned by the Treasurer.
- The Treasurer will keep a record in Form No. 10 (see Appendix J) of all securities returned by him. The returns will also be entered in Form No. 2 (see Appendix B) whereby the amount returned will be deducted from the capital of the endowment concerned.10. Distribution of interest on securities by the Treasurer.
- The Treasurer on receipt of any interest on securities will pass it through to General Trust Interest Account under a special sub-head "Interest on Charitable Endowments under Central Act VI of 1890". The interest will then be distributed to the various trusts concerned after deducting the fees referred to in Rule 19. The amounts remitted should be entered in the respective ledger folios in Form 2 Part II (see Appendix B) of the trust.Note 1. - The receipt of the interest and its distribution to the trusts concerned are recorded in Form No. 9 (see Appendix I) while the payments are authorised in Form No. 11 (see Appendix K).2. The payment orders referred to above remain current for eight months only from the date of issue and require re-validation by the Treasurer after that period. With a view to securing prompt payments reminders are issued in Form No. 14 (see Appendix N).
11. Register of securities.
- The register in Form No. 1 (see Appendix A) will show all securities vested in the Treasurer as such, whether actually held by him or by the Reserve Bank of India as his agents. In order to strike the balance actually held by the Treasurer in his own hands, a balance sheet in Form No. 3 (see Appendix C) will be made out annually on 30th September and agreed with the actual securities in the Treasurer's possession: such agreement will be certified on the balance sheet.12. Property other than securities.
- The Treasurer will enter in a register in Form No. 4 (see Appendix D) any property other than securities which become vested in him, and will record in the same register against the original entry a note of any property of which he is divested.13. Publication of accounts.
- Under Section 9 of the Act, the Treasurer shall balance and close annually on 30th September all the ledger accounts in Form No. 2 Parts I and II (see Appendix B) and publish in the official Gazette, the list of properties held and other abstract accounts in Form No. 5 (see Appendix E) after they have been audited by the Examiner, Local Fund Accounts. The Treasurer will demand and receive acknowledgements in Form No. 12 (see Appendix L) from the administrators of the correctness of balances when published.Note. - Part I of Form No. 2 will relate to securities, and will also contain the abstract of accounts required by the Act to be published, Part II will relate to properties other than securities.14. Audit of Treasurer's accounts.
- The Treasurers accounts will be audited annually by the Examiner, Local Fund Accounts, before publication of the accounts in the Official Gazette.15. Transfer of charge of the Treasurer.
- At every change of the office of the Treasurer, a formal transfer of charge should also take place and a separate report supported by a statement of the total of the balance of the funds vested in the Treasurer duly signed by the Relieved and Relieving Treasurers sent to the State Government. A list of securities in the safe custody of the Reserve Bank of India on behalf of the Treasurer as certified by the Reserve Bank of India and those in the custody of the Treasurer as on the date of charge should also be prepared and signed by the Relieved and the Relieving Treasurers and sent to the State Government in the charge report referred to above.16. Custody of securities and title deeds relating to landed properties.
- All securities vested in the Treasurer should be converted by him into Stock Certificates to be obtained in his official designation enfaced for payment of interest at his headquarters and kept in his own custody.Securities (such as debentures, etc.) that are not available in the form of stock may be kept in the custody of the State Bank of Jaipur, whose usual commission for drawal and remittance of interest may be deducted from the amount of interest to the trust concerned.The post office cash certificates should be transferred from the name of the holder to that of Treasurer, and also from the post office of their issue to that of the post office of his head-quarters and kept in his safe custody.The title deeds and other documentary proof showing the title of the donor on the vested landed properties, together with Government Pleader's Certificate of scrutiny as required in Rule 4, should also be kept in the custody of the Treasurer.17. Securities for money to be accepted.
- No securities for money shall be accepted for the purpose of vesting in the Treasurer under sub-section (1) of Section 4 of the Act, except the following:-18. Accounts of trusts consisting of immovable property.
- In the case of property, other than securities for money, vested in the Treasurer, the persons acting in the administration of the trust and having, under sub-section (3) of Section 8 of the Act, the possession, management and control of the property and the application of the income thereof shall, in books to be kept by them, regularly enter or cause to be entered full and true accounts of all money received and paid on account of the trust, and shall on the demand of the State Government, submit annually to such public servant as the State Government may from time to time appoint in this behalf, in such form and at such time as the State Government may from time to time, direct an abstract of those accounts and such returns as to other matters relating to the administration of the trust as the State Government may, from time to time, see fit to require (see Rules 23 & 24).19. Fees to be paid to Government.
- The following are prescribed as the fees for maintaining accounts to be paid to the State Government by the trusts concerned in respect of any property vested under the Act in the Treasurer:-| (1) | Trust holdings in G.P. Notes. | 2 per cent per annum on the interest accruing on thesecurities. |
| (2) | Trust holdings in Postal Cash Certificates. | Fifteen naye paise percent on the face value of certificatesboth at the time of purchase and sale. |
| (3) | Trust holdings in landed properties. | Nil. |
20. Deduction of fees by the Treasurer.
- The Treasurer may deduct any fees payable to the State Government on account of any endowment from any money in his hands on account of such endowment. If he holds no such moneys, the amount should be claimed from the administrators of the trust concerned.21. Cost of previous publication of vesting orders and Schemes.
- The cost of the previous publication under Rule 6 of any proposed order, scheme or modification of a scheme and any other cost incurred or to be incurred in the [making or settlement of the order] [Substituted by G.S.R. 63 vide Notification No. F. 6(4) F.W.M., dated 24.7.1980-Rajasthan Gazette, Part IV-C(A), dated 21.8.1980, page 131.] or of the scheme or modification shall be paid by the applicants for the order, scheme or modification, and, if the State government so directs, may be paid by them out of any money in their possession pertaining to the trust to which their application relates.22. Printing.
- The Treasurer may place an indent of all printing works required by him direct to the Superintendent, Government Central Press, Jaipur.23. Rules of account for charitable endowment trusts.
24. Annual balance sheet.
- At the close of the year, an annual balance sheet be prepared showing total receipts and expenditure under each head of the account and opening and closing balances. The balance sheet shall be signed by the secretary and the president and shall be considered and passed by the Committee. It shall also be accompanied by an annual report showing the financial and administrative activities of the trust during the year.25. Audit fees.
- The secretary of the trust fund shall pay such fee as may be prescribed by the State Government for the audit of the Examiner, Local Fund Accounts or by a member of his staff.Appendix(Here give the forms mentioned in the foregoing mles.)Appendix (A)Form No. 1(Rules 8 and 11)Register of Securities held under Act VI of 1890| S. No. | Date of receipt | Name or brief description of CharitableEndowment. | From whom received. |
| 1 | 2 | 3 | 4 |
| Number and date of forwarding letter | Nature of securities e.g.Government Securities 3½ per cent Loan of 1865, Guaranteed Railway Debenture, etc.,etc. | Distinguishing Number of each security | Nominal value of each security |
| 5 | 6 | 7 | 8 |
| Total value of each separate endowment | Ledger folio | Initials of the Treasurer or Assistant In charge | Remarks |
| 9 | 10 | 11 | 12 |
| 1 | Name of endowment. |
| 2 | Particulars of vesting order. |
| 3 | When vested in Treasurer |
| 4 | Names of Administrators. |
| 5 | To whom interest is to be sent. |
Part I – Accounts of Capital {|
|-| Serial Number in Form I| Particulars (e.g. received or returned)| Details, of securities (distinguishing numberetc.)| Value of each security (separate column for eachkind)| Amount of half yearly interest| Date to which interest has been paid on receipt| Initials of Treasurer or Assistant In charge|-||||||||-||||||||-||||||||-||||||||}Part II – Cash Account {|
|-| Date| Receipts| Date| Expenditure| Initials of Treasure or Assistant In charge|-|| Particulars| Amount|| Particulars| Amount|-||||||||-||||||||}Appendix (C)Form No. 3(Rule 11)Balance Sheet| Particulars | Number andvalue of securities | Total | |||||||||
| Number | Value | Number | Value | Number | Value | Number | Value | Number | Value | Number | Value |
| Openingbalance (from last year)............... | |||||||||||
| Receivedduring the year. | |||||||||||
| Grand Total(a). | |||||||||||
| Returnedduring the year. | |||||||||||
| Sent to theReserve Bank of India during the year. | |||||||||||
| Totaltransferred or returned (b). | |||||||||||
| Closingbalance difference between (a) and (b) |
| S. No. | Particulars of vesting orders | Number of endowment | |
| Number | Dated | ||
| Administrator of property | Property held | |
| Description | Value | |
| Title deeds held | ||||
| Description | Date of receipt | Where deposited | Date of return | To whom returned. |
| Authority for return | Initials of Treasurer or Assistant In charge | Remarks |
| S. No. | Particulars of vesting order | Administrator | Property held | Case No. | Name of endowment | Administrators | ||
| Number | Date | Name of endowment | Description | Value | Annual income | |||
| Rs. nP. | Rs. nP. | |||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | ||
| Particulars of stock | Receipts | Expenditure | |||
| Total stock | Interest of divided less deduction | Other receipts | Total | Net amount remitted to the administrators | Balance in case |
| Rs. nP. | Rs. nP. | Rs. nP. | Rs. nP. | Rs. nP. | |
| 8 | 9 | 10 | |||
| Number | Receipts | Disposal | |||||||||
| From whom received | Description | Value | Date of receipt | Branch Officer’s initials on receipt | Date of issue | Initials of Clerk in charge | To whom sent | Branch Officer’s initials in token of issue | Branch Officer’s initials on final disposal | Remarks. | |
| No. of case | Date of receipt | Official designation of officer | Fund, person or trust in whose behalf theinvestment is held | Particulars of notes and debentures. | Disposal investment | Number of acknowledgement of Central office | Number and date of credit in stock register | Remarks | |||
| No. per cent | Loan of | Amount | To what date interest has been paid | ||||||||
| Folio Number of cash account | S. No. of cash in receipt registers | Date of entry | Name of the Trust | Account investment | To whom interest is to be remitted | Amount of yearly interest | Amount of deduction | Net amount remitted | Number of order remitting each half yearlyinterest | Remarks |
| Date of receipt | Particulars of Demand Drafts from the ReserveBank of India | Amount | Stock register number | Interest orders issued | Treasury upon which issued | Amount of half yearly interest | Deduct commission | Net amount payable | Month of payment. |
| Number | Date | ||||||||
| Stock Disposal Register of the | per cent. |
| S.No. | Date of entry | To what person, fund or trust the note belongs | Number of entry in stock register | Amount disposed of | How disposed of | Number of case in receipt register. |
| Official designation officer | Fund, person or Trust in whose behalf theinvestment is held | Particulars of Note | To what date interest has been paid | Remarks | |||
| Number | Percent | Loan of | Amount | ||||
| Receipts | Expenditure | |||||||||
| Month and date | Particulars of receipt and from whom received | Serial number of receipt given or challan | Amount Rs. nP. | Date of deposit into savings Bank | Remarks | Month and Date | Particulars of charges and to whom paid | Number of disbursement voucher | Amount Rs. nP. | Remarks |
| Serial No. | Sub-voucher | Description of charge and No. and date ofauthority for all charges requiring special sanction | Amount |
| Total Rs. (words).......................... |
| S. No. | Date of investment | Particulars of investments e.g., number &date of securities, stock certificate etc. | Amount |
| 1 | 2 | 3 | 4 |
| Date of interest | Due date of receipt of interest | Signature | Date of recovery of interest and adjustment inaccount |
| 5 | 6 | 7 | 8 |
| Amount of interest received after deduction underRules 19, 20 & 21 | Date of credit into savings bank account | Signature | Remarks |
| 9 | 10 | 11 | 12 |
| Date | Opening balance | Number or quantity of articles received | Total | To whom issued or for what purpose | Number or quantity of articles issued | Balance | Signature of officer or official issuing thearticle | Signature of recipient | Remarks |
| Serial number | Name of village and other immovable property | Description of property | Khata khewat | Land revenue, rates and cesses | Khasra number | Area | Description of encumbrances, if any | Remarks |
| Serial number | Tenant’s name | No. Khata in Khatauni-khasra | Date of termination of lease |
| Demand | Collections | ||||
| Nature of demand | Amount of demand | Date | No. of counterfoil of receipt | Amount | Progressive total |
| Transferred to decrees | Balance outstanding and carried over to next year | |
| Remission | Amount | Date |
| Book No. | Book No. | Book No. | ||||
| Receipt | Received from tenant of mohal pattil invillage..... | Receipt | Received from tenant of mohal pattil invillage..... | ReceiptNo............... | ||
| No........... | No.............. | |||||
| No........... | Bahikhata | No............... | Bahikhata | Coupon |
| Date | By whom paid | Nature of holding | Kist and year on what account whether partial orcomplete payment |
| Amount | Date | By whom paid | Nature of holding | Kist and year |
| Rs. Ps. | ||||
| On what account | whether partial or complete payment | Amount | Date | Amount |
| Rs. Ps. | Rs. Ps. | |||