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(a)In the case of Charitable and Religious Institution or endowment for which a Board of Trustees is constituted under Section 15, the members of the Board of Trustees shall, within such period not exceeding sixty days and in such manner as may be prescribed, elect from amongst themselves, a chairman: and if no Chairman is so elected within the prescribed period the Government in the case of a Board of Trustees constituted under clause (a) of sub-section (1) of Section 15 and the Commissioner in the case of any other Board of Trustees shall nominate one of the members as Chairman.

(b)Where the founder or a member of the family of the founder is appointed as Trustee, he shall be the Chairman of the Board of Trustees.

(2)A Chairman elected or nominated under clause (a) of sub-section (1) or who becomes a Chairman under Clause (b) shall hold office so long as he continues to be the member of the board of trustees.]

21.

Cessation of trusteeship on absence from the meetings of the Board of Trustees :-

(1)A trustee of a charitable or religious institution or endowment for which a Board of Trustees is constituted, shall cease to hold office as such-

(a)Where more than three ordinary meetings of the Board of Trustees have been held within a period of three consecutive months reckoned from the date of commencement of the term of office of the trustee or of the date of the last meeting which he attended or of the date of his restoration to the office as member under sub-section (2), as the case may be, if he absents himself from all such meetings; or

(b)where less than three ordinary meetings have been held within the said period of three months, if he absents himself from three consecutive ordinary meetings held during and after the said period:

Provided that no meeting from which a member absented himself shall be counted against him under this sub-section if-

(i)due notice of that meeting was not given to him in the prescribed manner;or

(ii)the meeting was held on a requisition of members.

Provided further that nothing in this sub-section shall apply to a member who attends any meeting other than ordinary meeting held-

(i)in respect of clause(a), within the said period of three months.

(ii)in respect of clause (b), before the third ordinary meeting.

Explanation. - For the purpose of this sub-section-

(i)ordinary meeting" shall mean a meeting held after giving a notice of atleast three days before the day of the meeting.

(ii)where a meeting other than an ordinary meeting intervenes between one ordinary meeting and another ordinary meeting, those two ordinary meetings shall be regarded as being consecutive to each other;

(iii)a meeting adjourned for want of quorum shall be deemed to be a meeting.

(2)Where a person ceases to be a member under sub-section (1), the person authorised in this behalf by the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, shall forthwith intimate the fact by registered post to the member concerned and report the fact to the Board of Trustees at its next meeting. If such member applies for restoration of his membership to the Board of Trustees within thirty days of the receipt by him of such intimation, he shall be deemed to have been restored to his membership and the person aforesaid shall report the fact of such restoration to the Board of Trustees at its next meeting.Provided that where a member who is so restored to his membership again incurs the disqualification under subsection (1), the Board of Trustees may on his application for restoration filed within a period of thirty days of the receipt by him of the intimation from the person aforesaid regarding the disqualification, restore him to his membership.

22. Vacancy in the office of trustee and filling of such vacancy.

(1)Where a trustee of any charitable or religious institution or endowment-

(a)becomes subject to any disqualification specified in sub-sections (1) and (3) of Section 19 and is removed under Section 28; or

(b)tenders resignation of his office and the same is accepted by the Government, the Commissioner, the Deputy Commissioner, or the Assistant Commissioner, as the case may be, his office shall thereupon become vacant.

(2)Where a vacancy in the office of a trustee has arisen under sub-section (1), or by efflux of time, or otherwise the Government, the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, shall appoint a new trustee in his place and such trustee shall hold office for the residue of the term of office of his predecessor except where the vacancy has arisen by efflux of time.

23. Powers of the trustee.

(1)The trustee of every charitable or religious institution or endowment shall administer its affairs, manage its properties and apply its funds in accordance with the terms of the trust, the usage of the institution or endowment and all lawful directions which a competent authority may issue in respect thereof and as carefully as a man of ordinary prudence would deal with such affairs, fund and properties if they were of his own.

(2)A trustee shall, subject to the provisions of this Act, be entitled to exercise all powers incidental to the prudent and beneficial administration of the charitable or religious institution or endowment and to the performance of the functions entrusted to him.

(3)A trustee shall not spend the funds of the charitable or religious institution or endowment for meeting any costs, charges or expenses incurred by him in any suit, appeal or application or other proceedings for or incidental to the establishment of his appointment to or removal from office or any disciplinary action taken against him;Provided that the trustee may reimburse himself in respect of such costs, charges and expenses if he is specifically permitted to do so by an order passed under Section 136.

(a)It shall be lawful for a trustee of a religious institution by an order, to prohibit within the premises of the religious institutions or within such area belonging to that institution as may be specified in the order.

(i)sale, possession, use or consumption of any intoxicating liquor or drug, or cigarettes including beedies and chuttas;

(ii)gaming with cards, dice, counters, money or other instrument of gaming;

(iii)sale, possession, preparation or consumption of meat or other food stuffs containing meat;

(iv)slaughter, killing or maiming of any animal or bird for any purpose.

(b)Any person contravening an order made by the trustee under clause (a) shall be punishable with imprisonment for a term which may extend to one month, or with fine which may extend to one hundred rupees or with both;

(c)Every offence punishable under this sub-section shall be cognizable offence within the meaning of the Code of Criminal Procedure 1973.

Provided that no police officer shall arrest any person for such offence except on a written complaint made by the trustee or Executive Officer of a religious institution or endowment.

(d)Every person contravening an order made by the trustee under clause (a) shall be deemed to be an encroacher' within the meaning of Section 83.

(5)

(a)Notwithstanding anything in any other law for the time being in force, whoever in the local area-

(i)imports, exports, transports, or possesses liquor or any intoxicating drug or cigarettes including beedies and chuttas;

(ii)manufactures liquor or any intoxicating drug;

(iii)cultivates the hemp plant or collects any portion of such plant from which an intoxicating drug can be manufactured;

(iv)sells liquor or any intoxicating drug;

(v)consumes or buys liquor or any intoxicating drug;

(vi)allows any of the acts aforesaid upon the premises in his immediate possession;or

(vii)sells or possesses, prepares or consumes meat or other food stuffs containing meat; shall be punishable with imprisonment for a term which may extend to one month or with fine which may extend to one hundred rupees or with both.

(b)Every offence punishable under this sub-section shall be cognizable offence within the meaning of the Code of Criminal Procedure, 1973.

Explanation. - In this section "local area" means such area in the vicinity of any religious institution as the Government may, by notification, specify in this behalf.

(6)

(a)The trustee of a religious institution or endowment shall have power subject to such conditions as the Commissioner may by general or special order impose to fix fees for the performance of archana or any service or ritual or ceremony connected with such institution or endowment;

(b)The trustee shall have power to determine and fix place for breaking the coconut within the premises of the temple for the convenience of devotees and to maintain cleanliness in the temple.

(7)It shall be lawful for the trustee of an institution or endowment to convene a meeting of devotees, persons having interest and beneficiaries in the manner prescribed for obtaining suggestions for the betterment of such institution or endowment.

24. Duties of the trustees.

(1)The Commissioner, the Deputy Commissioner, or the Assistant Commissioner, as the case may be, having jurisdiction over any charitable or religious institution or endowment,-

(a)may require the trustee or any person, in possession of, or responsible for the custody of any books, accounts, returns, reports or other information relating to the administration of the institution or endowment, its funds, income, monies or other properties connected therewith or the appropriation thereof, to furnish or produce or cause to be furnished or produced for any inspection which may be made under the provisions of this Act, all or any of them at such place and time and in such manner as he may direct;

(b)shall, at all reasonable times, have free access to such books, accounts, documents, funds, income, monies or other properties.

(2)It shall be the duty of the trustee, all servants and employees working under him, any agent of the trustee, or any other person having concern in the administration of such institution or endowment, to afford such assistance and facility as may be necessary or required in connection with any inspection.

(3)The trustee of every charitable or religious institution or endowment shall obey all lawful orders issued under the provisions of this Act, by the Government, the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be.

(4)[ It shall be the duty of the Trustees of every temple to foster faith, devotion and ethical conduct in the society by facilitating formation of a Bhaktha Samajam attached to each temple, on a voluntary basis, consisting of the devotees thereof in order to periodically organize Bhajans, religious discourses, devotional and other religious programmes such as nagara sankeertanas etc., appropriate to the custom, usage, tradition and sampradayams of the temple concerned. It shall be competent for the Commissioner with the apprival of the Dharmika Parishad to frame bye-laws for the constitution and functioning of the Bhaktha Samajams.] [Inserted by Act No. 33 of 2007, dated 11.12.2007.]

25. Fixation of dittam.

(1)The trustee of a religious institution or endowment, other than a math or specific endowment attached thereto, shall within a period of ninety days from the date of commencement of this Act or the date of founding of the religious institution or endowment, other than a math or specific endowment attached thereto, and after consultation with the Sthanacharya or where there is no such Sthanacharya, the archaka or archakas concerned, submit proposals, for fixing the dittam in the institution or endowment and the amounts to be spent therefor to the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, having jurisdiction over such institution or endowment. Provided that the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, may extend the time for the submission of such proposals;Provided further that this sub-section shall not apply to any institution or endowment in respect of which proposals were submitted to the Commissioner under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1966 before the commencement of this Act.

(2)The trustee shall, while submitting his proposals under sub-section (1), have due regard to the established usage, if any, the performance of the ceremonies and services and the observance of festivals, worships and the like, appropriate to the religious denomination to which the religious institution or endowment belongs and to the financial position thereof.

(3)The trustee shall, at the time of submission of proposals under sub-section (1) publish the proposals at the premises of the institution or endowment in such manner as may be prescribed, together with a notice stating that within a period of thirty days from the date of such publication any person having interest may submit his objections or suggestions to the Commissioner, the Deputy Commissioner or the Assistant Commissioner as the case may be.

(4)After expiry of the period specified in sub-section (3), the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, shall after considering any objections and suggestions received, pass such orders as he may think fit on such proposals having regard to the matters specified in sub-section (2). A copy of the order shall be communicated to the trustee and shall be published in the prescribed manner.

(5)The trustee shall scrutinise the particulars of dittam every three years and submit to the Commissioner, the Deputy Commissioner or the Assistant Commissioner as the case may be, having jurisdiction, proposals for altering the dittam together with the reasons therefor.

(6)Save as aforesaid, the dittam for the time being, in force in an institution or endowment shall not be altered by the trustee.

(7)The procedure for alteration of the dittam shall be the same as laid down in sub-sections (2), (3) and (4).

26. Power of trustee of charitable or religious institution over trustee of specific endowment.

- The trustee of a specific endoment made for the performance of any service or charity connected with a charitable or religious institution shall perform such service or charity subject to the general superintendence of the trustee of the institution and shall comply with all lawful orders issued by him.

27. Acts of trustees or Board of Trustees not to be invalidated by informality, vacancy etc.

- No act or proceedings of the trustee or trustees appointed or deemed to be appointed or Board of Trustees constituted or deemed to be constituted under Section 15 shall be deemed to be invalid by reason only of a defect in the appointment of such trustee or trustees or constitution of such Board of Trustees or on the ground that the trustee, the Chairman or any member of the Board, as the case may be, was not entitled to hold or continue in such office by reason of any disqualification or by reason of any irregularity or illegality in his appointment or by reason of such act or proceeding having been done or constructed during the period of any vacancy in the office of the trustee, Chairman or member of the Board.

28. Suspension, removal or dismissal of trustee.

(1)The authority competent to appoint a trustee may suspend, remove or dismiss a trustee if he-

(a)fails to discharge the duties and perform the functions of a trustee in accordance with the provisions of this Act or the rules made thereunder.

(b)disobeys any lawful orders issued under the provisions of this Act or the rules made thereunder, by the Government or the Commissioner [or the Additional Commissioner, or the Regional Joint Commissioner] [Inserted by Act No. 33 of 2007, dated 11.12.2007.] or the Deputy Commissioner or the Assistant Commissioner;

(c)refuses, fails or delays to handover the property and records in his possession relating to the institution or endowment to his successor or any other person authorised in this behalf.

(d)commits any malfeasance or misfeasance or is guilty of breach of trust or misapproprition in respect of the properties of the institution or endowment.

(e)becomes subject to any of the disqualifications specified in Section 19; or

(f)in the case of a religious institution or endowment, ceases to profess Hindu religion.

(2)Where it is proposed to take action under sub section (1), the authority competent to appoint the trustee shall frame a charge against the trustee concerned and give him an opportunity of meeting such charge, of testing the evidence adduced against him and of adducing evidence in his favour; and the order of suspension, removal or dismissal shall state every charge framed against trustee, his explanation and the finding on such charge, together with the reasons therefor.

(3)Pending disposal of any charge framed against a trustee, the authority competent to appoint the trustee may suspend the trustee and appoint a fit person to discharge the duties and perform the functions of the trustee.

29. [ Appointment and duties of Executive Officer. [Substituted by Act No. 33 of 2007, dated 11.12.2007.]

(1)There shall be an Executive Officer for every Charitable or Religious Institution or Endowment to be appointed by the Government in the case of institutions and Endowments having income of rupees one crore and above and by the Commissioner in the case of other Institutions and Endowments included in the lists published under clauses (a) and (b) of Section 6. In respect of charitable or religious institutions or endowment having income of less than rupees two lakhs per annum, and included in the list published under clause (c) of Section 6, it shall not be necessary to appoint an executive officer. The cadre of Executive Officers to be appointed under this section for the respective institutions on the toasis of the income of the Institution or Endowment shall be as may be prescribed:Provided that, where there is no Executive Officer in respect of any Charitable or Religious Institution or Endowment, the trustee or the Chairman of the Board of Trustees or any employee of any Institution or Endowment where the income exceeds Rs. 2 lakhs, but is less than Rs. 25 lakhs per annum, duly authorised by the Commissioner in this behalf shall exercise the powers and perform the functions and discharge duties of an Executive Officer:Provided further that it shall be competent for the Commissioner to appoint an Executive Officer to any institution having income of less than Rs. 2 lakhs per annum if there are substantial immovable properties to the institution or if he is satisfied that such appointment is necessary in the interest of better administration of the institution or for any other reason to be recorded in writing:Provided also that, it shall be competent for the Commissioner to constitute such number of Charitable and Hindu Religious Institutions and Endowments as may be necessary, into a single group for the purpose of appointing an Executive Officer or any other employee to such group.

(2)The number of Executive Officers in each grade shall be as may be prescribed by the Government from time to time and the Commissioner shall be the appointing authority for the Executive Officer of Grades, I, II and III.Provided that forty percentum of vacancies in third grade Executive Officers posts and twenty percentum of the vacancies in other two grades of Executive Officers shall be filled by the employees belonging to the institutions or Endowments of prescribed grade:Provided further that it shall be competent for the Government to appoint a Regional Joint Commissioner as an Executive Officer to any institution and it shall be competent for the Commissioner to appoint a Deputy Commissioner or an Assistant Commissioner as an Executive Officer to any institution basing on the annual income of such institution.

(3)The Executive Officer appointed and exercising the powers and discharging the duties shall be a person professing Hindu Religion and shall cease to exercise those powers and discharge those duties when he ceases to profess that religion.

(a)The Executive Officer appointed under this section shall be responsible for carrying out all lawful directions issued by such trustee from time to time;

(b)The Executive Officer shall, subject to such restrictions as may be imposed by the Government;

(i)be responsible for the proper maintenance and custody of all the records, accounts and other documents and of all the jewels, valuables, money, funds and other properties of the Institution or Endowment;

(ii)arrange for the proper collection of income and for incurring of expenditure;

(iii)sue or be sued in the name of the institution or Endowment in all legal proceedings;

Provided that any legal proceedings pending immediately before the commencement of this Act by or against an institution or Endowment in which any person other than an Executive Officer is suing or being sued shall not be affected;

(iv)deposit of money received by the institution or Endowment in such Bank or treasury as may be prescribed and be entitled to sign all orders or cheque? against such moneys;

Provided that the Executive Officer shall not encash the fixed deposit certificates pertaining to any scheme or specific endowment under any circumstances;

(v)have power in cases of emergency to direct the execution of any work or the doing of any act which is provided for in the budget for the year or the immediate execution or the doing of which is in his opinion necessary for the preservation of the properties of the institution or endowment or for the service or safety of pilgrims resorting thereto and to direct that the expenses of executing such work or the doing of such work or the doing of such act shall be paid from the funds of the institution or endowment:

Provided that the Executive Officer shall report forthwith to the Trustee, any action taken by him under this sub-clause and the reasons therefore and obtain approval;

(c)the Executive Officer shall, with the prior approval of the trustee institute any legal proceedings in the name of the institution or endowment or defend , any such legal proceeding;

(a)The Executive Officer appointed under this section shall be the employee of the Government and the conditions of his service shall be such as may be determined by the Government. The salary, allowances, pension and other remuneration of the Executive Officer shall be paid out of the consolidated fund of the State and later recovered from the Endowment Administrative Fund.

(b)It shall be the duty of the Executive Officer of every Religious or Charitable Institution to foster faith, devotion and ethical conduct in the society, by facilitating formation of a Bhaktha Samajam attached to each Instituion, on voluntary basis, consisting of the devotees thereof in order to periodically organize Bhajans, Religious discourses devotional and other Religious programmes such as Nagara Sankeertans etc., appropriate to the Custom, Usage, Tradition and Sampradayams of the Instituion concerned.]

30. Appointment of Engineering staff.

(1)The Government may appoint the Engineering staff of such grades and designations as they may deem necessary, in the Endowments Department to evaluate and control the quality in the supply of material and execution of work. The salaries, allowances, pension and other remuneration of such engineering staff shall be paid in the first instance out of the Consolidated Fund of the State.

(2)The Government may, for the services rendered by the engineering staff appointed under sub-section (1) recover the whole or any portion of the amounts or charges from such institution or endowments as may be prescribed.

(3)The procedure laid down in this Act, for the recovery of contribution from the institution or endowment shall, as far as may be, apply to the recovery of amounts or charges under sub-section (2).

31. Appointment of Engineers, Architects and Silpis for each sub-division.

- The Commissioner may draw a panel of Engineers, Architects and Silpis from time to time for appointment on such terms and conditions as may be prescribed for each sub-division for preparation of plans and estimates for supervision of the execution of the works , and for recording measurements and check measurements and the like.

32. Appointment of Subordinate Officers.

- The Government or such other authority as may be authorised by them in this behalf, shall appoint such other subordinate officers with such designations and assign to them such powers and such functions as the Government may deem necessary for the purposes of this Act.

33. Constitution of Endowment services for different officers or classes of officers.

(1)The Government may, by notification, constitute any officers or class of officers appointed under Section 29, Section 30 or Section 32 into an Endowment Service for the State.

(2)Upon the issue of a notification under sub-section (1), the Government shall have power, subject to the provisions of Section 153 ro make rules, to regulate the classification, methods of recruitment, qualifications, conditions of service, pay and allowances and discipline and conduct of every Endowment Service thereby constituted and such rule shall invest jurisdiction in relation to such service in the Government and in such other authority as may be prescribed therein.

34. Abolition of hereditary rights in Mirasidars, Archakas and other office holders and servants.

(a)Notwithstanding anything in any compromise or agreement entered into or scheme framed or sanad or grant made or judgment, decree or order passed by any Court, Tribunal or other authorities prior to the commencement of this Act and in force on such commencement, all rights, whether, hereditary, contractual or otherwise of a person holding any office of the Peddajeeyangar, Chinna Jeeyangar, a Mirasidar or an Archaka or Pujari or any other office or service or post by whatever name it is called in any religious institution or endowment shall on the commencement of this Act stand abolished.

(b)Any usage or practice relating to the succession to any office or service or post mentioned in clause (a) shall be void;

(c)All rights and emoluments of any nature in cash or kind or both accrued to and appertaining to any office or service or post mentioned in clause (a) and subsisting on the date of commencement of this Act shall on such commencement stand extinguished.

(2)Every office holder and servant mentioned in clause (a) of sub-section (1) holding office as such on the date of commencement of this Act shall, notwithstanding the abolition of the hereditary rights, continue to hold such office or post on payment of only such emoluments and subject to such conditions of service referred to in sub-sections (3) and (4) of Section 35.

(3)[ Notwithstanding anything contained in sub-sections (1) and (2) of this section, the qualified members of those Archaka families which were continuing in archakatvam service under the provisions of the repealed the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1966 and recognised as such by the competent authority shall continue to have the right to archakatvam without having any right to emoluments such families used to receive earlier under Act 17 of 1966. However they shall receive emoluments in accordance with the scheme under Section 144.] [Added by Act No. 33 of 2007, dated 11.12.2007.]

35. Appointment of office holders and servants, etc.

- [(1) Every vacancy in the approved cadre strength whether permanent or temporary, amongst the office holders or servants of a charitable or religious institution or endowment shall be filled by the Trustee with the prior permission of the competent authority:-Provided that in the case of a charitable or religious institution or endowment whose annual income exceeds rupees ten lakhs the Executive Officer shall appoint the office holders and servants thereof with the prior permission of the competent authority:Provided further that in the case of appointment of religious office holders such appointment. shall be made keeping in view the Agamas of the respective institutions and preference shall be given to those who are well versed with the Agama, custom and usage of the respective institution.] [Substituted by Act No. 33 of 2007, dated 11.12.2007.]

(2)No person shall be considered for appointment to any vacancy under sub-section (1) on the ground merely, that he is entitled for such appointment according to

(i)any scheme framed, agreement entered or judgment, decree or order passed by any court, tribunal or other authority prior to the commencement of this Act.

(ii)any custom or usuage; or

(iii)the principle that he is next in the line of succession to the last holder of office.

(3)Every Office holder or servant including Pedda Jeeyangar, Chinna Jeeyangar and Mirasidar, Archaka and Pujari whether hereditary or not holding office as such on the date of commencement of this Act, shall continue as such office holder or servant and notwithstanding any scheme, judgment, decree or order of a Court, Tribunal or other authority or any agreement or custom or usage relating to the payment of any prequisites, emoluments or remuneration, either in cash or kind or both, before the commencement of this Act, be paid only such emoluments as may be prescribed.Provided that it shall be lawful for the Government to direct such office holders and servants as they may consider necessary to acquire such qualifications and to undergo training in such manner, for such period and on such terms as may be prescribed.

(4)[ Fixation of cadre strength, the qualifications, method of recruitment, pay and allowances, discipline and conduct and other conditions of service for the office holders and servants of the religious charitable institutions Endowments shall be such as may be prescribed.] [Substituted by Act No. 33 of 2007, dated 11.12.2007.]

36. Qualifications for Archaka.

- A person shall be qualified for being appointed as or for being an Archaka of a religious institution or endowment

(a)if he has passed the Arachaka Examination recognised by the Commissioner;

(b)if he is not disabled or suffering from any virulent and contagious disease;

(c)if he is able to recite vedic mantras and slokas relating to rituals with clarity and without any fault.

(d)if he possesses good conduct and character;

(e)if he is free from Sapthavyasanams:

[***] [Omitted 'Provided that preference shall be given to a person who is a Brahmacharin' by Act No. 33 of 2007, dated 11.12.2007.]Explanation. - For purposes of this section, the expression " Sapthavyasanams" means gambling, addiction to intoxicating liquors and drugs, womanising, hunting, stealing, abusing others and jealousy.

37. Punishment of office holders and servants.

(1)All office-holders and servants attached to a charitable or religious institution or endowment, shall be under the control of the trustee; and the trustee may, after following the prescribed procedure and for reasons to be recorded in writing, impose fine, or order suspension, removal, dismissal or any other prescribed penalty, on any of them for breach of trust, misappropriation, incapacity, disobedience of orders, misconduct, violation of the code of conduct laid down or neglect of duty assigned by or under this Act or other sufficient cause.[Provided that in case of a religious office holder, it shall be competent for the Commissioner or an officer authorized by him by an order in writing to impose the penaly of removal or dismissal on a report made by the trustee or Executive Officer or where there is no executive officer or the trustee as the case may be, in such manner as may be prescribed.] [Added by Act No. 33 of 2007, dated 11.12.2007.]

(2)Notwithstanding anything in sub-section (1), in the case of an office-holder or servant of an institution or endowment whose annual income exceeds rupees ten lakhs, the power to impose any penalty specified in that sub-section shall,subject to such restrictions and conditions, as may be laid down by the Government, be exercised by the executive officer after following such procedure as may be prescribed.[Provided that in the case of a religious office holder, it shall be competent for the Commissioner or an officer authorized by him by an order in writing to impose the penalty of removal or dismissal on a report made by the trustee or executive officer or where there is no Executive officer or the trustee as the case may be, in such manner as may be prescribed.] [Added by Act No. 33 of 2007, dated 11.12.2007.]

(a)Any office-holder or servant aggrieved by an order passed under sub-section (1) by the trustee may, within sixty days from the date of receipt of the order by him, prefer an appeal to the Commissioner, the Deputy Commissioner, or the Assistant Commissioner as the case may be having jurisdiction from the order of the trustee.

(b)Any office-holder or servant aggrieved by an order passed under sub-section

(2)by the Executive Officer may within sixty days from the date of receipt of the order by him prefer an appeal to the trustee.

(a)Any office-holder or servant may, within sixty days from the date of receipt by him of the order passed in an appeal filed under clause (a) of sub-section (3), prefer a second appeal if such order is made by

(i)the Commissioner, to the Government;

(ii)the Deputy Commissioner or the Assistant Commissioner, to the Commissioner;

(b)Any office-holder or servant aggrieved by an order of the trustee under clause (b) of sub-section (3) may, within sixty days from the date of receipt by him of such order, prefer a second appeal to the Commissioner.

(5)

(a)Where it is noticed by the trustee that any office-holder or servant attached to an institution or endowment has not been dealt with suitably by the Executive Officer under sub-section (2), for any of the lapses specified in sub-section (1), the trustee may direct the Executive Officer to take action under sub-section (2), failing which the trustee may, after following the prescribed procedure, impose, by an order in writing any of the penalties specified in sub-section (1).

(b)Any office-holder or servant aggrieved an order, passed by the trustee or by the Executive Officer, in pursuance of the direction given under clause (a) may, within sixty days from the date of receipt of the order by him, prefer an appeal to the Commissioner.

38. Power of Commissioner, Deputy Commissioner or Assistant Commissioner to punish office-holders etc., in certain cases.

(1)Where it is noticed by the Commissioner, the Deputy Commissioner or the Assistant Commissioner having jurisdiction that any office-holder or servant attached to an institution or endowment has not been dealt with suitably by the trustee or the Executive Officer as the case may be under Section 37 for any of the lapses specified in sub-section (1) thereof, the Commissioner, the Deputy Commissioner or the Assistant Commissioner as the case may be, may direct the trustee or the Executive Officer to take action under Sec.37, failing which the Commissioner, the Deputy Commissioner or the Assistant Commissioner as the case may be, may after following the prescribed procedure, impose by an order in writing any of the penalties specified in sub-section (1) of that section on such office-holder or servant.

(2)Any office holder or servant aggrieved by an order passed under sub-section (1) may within sixty days from the date of receipt of the order by him, prefer an appeal if such order is passed by

(a)the Commissioner, to the Government;

(b)the Deputy Commissioner, to the Commissioner; and

(c)the Assistant Commissioner to the Deputy Commissioner; R and any order passed in such appeal shall be final.

39. Transfer of office holders and servants.

(1)The Commissioner shall have power to transfer any office holder or servant attached to a charitable or religious institution or endowment from that institution or endowment to any other institution or endowment in accordance with such rules as may be made by the Government in this behalf.

(2)The Deputy Commissioner or the Assistant Commissioner, as the case may be, having jurisdiction over the area shall have power to transfer any office holder or servant attached to a charitable or religious institution or endowment from that institution or endowment to any other institution or endowment in accordance with such rules as may be made by the Government in this behalf.

40. Office holders and servants not to be in possession of jewels etc., except under conditions.

- No office-holder or servant of a charitable or religious institution or endowment shall have the right to be in possession of the jewels or other valuables belonging to the institution or endowment except under such conditions and safeguards as may be prescribed.

41. Power of Executive Officer not to implement resolution of the trustee or the Board of Trustees in certain cases.

(1)Where an Executive Officer considers that an order or resolution passed by a trustee or the Board of Trustees.

(a)has not been passed in accordance with Law;

(b)is in excess or abuse of the powers conferred on the trustee or the Board of Trustees by or under the Act, or by any other law;

(c)if implemented, is likely to cause financial loss to the institution or endowment,danger to human life, health or safety, or is likely to lead to a riot or breach of peace; or

(d)is not beneficial to the institution or endowment. R R the Executive Officer may, without implementing such order or resolution, place the matter before the trustee or Board of Trustees along with a note pointing out the objections to the order or resolution and request the trustee or the Board of Trustees to reconsider the order or resolution.

(2)The Executive Officer shall forthwith submit a report of the action taken by him under sub-section (1) to the Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be.

(a)Where the order or resolution is placed for reconsideration under sub-section (1), the trustee or the Board of Trustees shall reconsider the order or resolution having due regard to the objections contained in the note and pass such further order or resolution as he or it may deem fit. A copy of every such further order or resolution shall be sent forthwith to the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, who may pass such order as he deems fit;

(b)Where after the expiry of sixty days from the date on which the order or resolution was placed for reconsideration under sub-section (1) the trustee or Board of Trustees fails to pass further order or resolution as required under clause (a), the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, may pass such order as he deems fit;

(c)Every order passed by the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, under clause (a) or clause (b) shall be final and binding on the trustee or Board of Trustees and the Executive Officer.

42. Over-riding effect of the provisions of this chapter over the existing corresponding provisions.

(1)Notwithstanding any scheme judgment, decree or order of a court, tribunal or other authority or any custom or usage, governing any charitable or religious institution or endowment the provisions of this chapter shall, with effect on and from the date of the commencement of this Act, prevail in so far as they relate to the matters governed by the corresponding provisions in any such scheme, judgment, decree or order or any custom or usage and such corresponding provisions, shall thereafter have no effect.

(a)Any Scheme in force at the commencement of this Act, in so far as it relates to matters not governed by the provisions of this chapter, may at any time, by order, be modified or cancelled

(i)where such scheme was settled or modified by the Commissioner or the Deputy Commissioner, by such Commissioner or the Deputy Commissioner, as the case may be;

(ii)where such scheme was settled or modified by the Court, by such Court on an application made to it by the Commissioner, the trustee or any person having interest;

Provided that before passing an order under this clause an opportunity shall be given to the trustee or other person likely to be affected by such order;

(b)any person aggrieved by an order under clause (a) may, within thirty days from the date of receipt of the order, appeal

(i)where it is passed by the Commissioner or the Deputy Commissioner, to the Court;

(ii)where it is passed by the Court, to the High Court.

Chapter 4

Registration of Charitable and Religious Institutions and Endowments

43. Registration of Charitable and Religious Institutions and Endowments.

(1)The trustee or other person incharge of the management of every charitable or religious institution or endowment shall, in the case of an institution or endowment in existence at the commencement of this Act, within ninety days from such commencement; and in the case of an institution or endowment found after such commencement, within ninety days of such founding make an application for its registration to the Assistant Commissioner within whose sub-division such institution or endowment is situated.Provided that the Assistant Commissioner may, for sufficient cause, extend the time for making the application.

(a)Where any endowment is situated in the sub divisions of two or more Assistant Commissioners, the trustee or other persons incharge of the management of the endowment shall apply for registration to any one of such Assistant Commissioners;

(b)On receipt of such application, the Assistant Commissioner concerned shall refer the matter to the Commissioner who will decide as to which of the Assistant Commissioners shall register the endowment and thereupon the application shall be entertained by such Assistant Commissioner.

(3)Notwithstanding anything in sub-section (1), no application for registration shall be necessary in the case of any institution or endowment which was duly registered and entered in the book of endowments before the commencement of this Act, under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act,1966.

(4)Every application made under sub section (1) shall contain the following particulars, namely.

(a)in the case of a religious institution or endowment, its origin, nature and denomination; in the case of a charitable institution or endowment, its date of commencement, objects, nature and particulars regarding beneficiaries if any;

(b)name of the founder, if any, and the names of the past and present trustees ;

(c)particulars of the institution or endowment and of the grant, the scheme of administration, muntakab, decree or any other record of rights pertaining to the founding of the institution or endowment ;

(d)names of all offices to which any salary is attached and the nature, time and conditions of service in each case and the names of the present holders thereof;

(e)names of Sthanacharyas, Archakas, Adhyapakas, Vedaparayanikas and such other persons, responsible for performing worship, and other religious service in the institutions and the particulars, regarding their salaries;

(f)particulars of the immoveable and moveable properties including jewels, gold, silver, precious stones, vessels and utensils belonging to the institution or endowment with their estimated value and the monies and securities and of the annual income therefrom.

(g)particulars of all title-deeds and other documents relating to the properties belonging to the institution or endowment ;

(h)in the case of religious institution, particulars of the idols and other images in the institution or connected therewith, whether intended for worship or for being carried in procession ;

(i)particulars regarding rights of a special nature, if any, the names of the holders thereof and the customs, usages and practices in force in connection therewith ;

(j)charges, liabilities and other actionable claims outstanding against the institution or endowment on the date of registration, whether under decree of a court or order of the Government or other competent authority or otherwise ;

(k)a brief account of the history, legend, sthalapuranam, and the artistic, architectural or achaeological significance of the institution or endowment and other particulars of a like nature ;

(l)details of the fairs, festivals, daily and periodical worships, service and other religious ceremonies connected with the institution or endowment and the particulars of dittam fixed therefor ; and

(m)such other particulars as may be prescribed ;

(5)On receipt of the application, the Assistant Commissioner shall, after making such enquiry as he thinks fit and hearing any person having interest in the institution or endowment, pass an order directing its registration and grant to the trustee or other person a certificate of registration containing the particulars furnished in the application with the alterations, if any, made by him as a result of his enquiry.

(6)The particulars relating to every institution or endowment contained in the certificate of registration granted under sub-section (5) shall be entered in "the register of institutions and endowments" (hereinafter in this chapter referred to as the "Register") which shall be maintained by the Assistant Commissioner in respect of all institutions and endowments situated within his sub-division and one copy of the entries made in such register relating to every institution or endowment shall be furnished to the Deputy Commissioner having jurisdiction and another copy to the Commissioner.

(7)The register shall be divided into two parts, one for charitable institutions and endowments and the other for religious institutions and endowments.

(8)The Assistant Commissioner shall also enter in the register maintained by him under sub-section (6), all the particulars contained in the Book of Endowments or, as the case may be, in the register relating to every institution or endowment which was registered or deemed to have been registered before the commencement of this Act under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1966 :Provided that if the book of Endowments or the aforesaid register does not contain all or any of the particulars required to be furnished in the application for registration under sub-section (4), the Assistant Commissioner shall call for such information relating to such particulars from the trustee or other person incharge of the management of such institution or Endowment and after making such enquiry as he deems fit shall make necessary entries in the register maintained by him under sub-section (6).

(9)In the case of every institution or endowment in respect of which no application for registration is required under sub-section (3), the Assistant Commissioner shall grant a ceritificate of registration to the trustee or other person incharge of the management of such institution or endowment containing all the particulars pertaining to it as entered by him under sub-section (8) in the register maintained by him under sub-section (6).

(10)The trustee or other person incharge of the management of an institution or endowment or his authorised agent shall report to the Assistant Commissioner every year the alterations, omissions or additions in the particulars, relating to the institution or endowment and shall also send to him once in three years the certificate of registration granted to him under sub-section (5) or sub-section (9) together with a statement of such alterations, omissions or additions, as may be necessary to the said certificate and the Assistant Commissioner shall thereupon make such enquiry as he deems fit and amend the certificate wherever necessary and return it to such trustee or other person and shall also make necessary amendments in the regard in the register maintained by him under sub-section (6). A copy of such amendments shall be furnished to the Deputy Commissioner having jurisdiction and another copy to the Commissioner.

(11)Where any trustee or other person aforesaid

(a)fails to apply for registration of an institution or endowment within the time specified in sub-section (1) ;

(b)fails to report the alteration, omissions or additions or to send the certificate of registration as required in sub-section (10) ; or

(c)furnishes or causes to be furnished to the Assistant Commissioner, any particulars which are false and which he either knows or believes to be false or does not believe to be true ; R he shall be punishable with fine which may extend to one thousand rupees.

44. Power of Commissioner to have the institution or endowment registered.

- Where any trustee or other person incharge of the management of a charitable or religious institution or endowment fails to apply for the registration of the institution or endowment, the Commissioner, shall give notice to the trustee or the other person aforesaid to make an application in that regard within a specified period and if he fails to make such application within the period specified, the Commissioner may have the institution or endowment registered after following the prescribed procedure and recover the cost incurred for such registration from the funds of such institution or endowment.

45. Application in regard to entry or omission to make an entry in register.

(1)Any person aggrieved by an entry or omission to make an entry in the register maintained under Section 43 may apply to the [Endowments Tribunal] [Substituted 'Deputy Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] for modification or annulment of such entry, or for directing the making of such entry, as the case may be.

(2)On receipt of the application the [Endowments Tribunal] [Substituted 'Deputy Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] may, after making such enquiry as may be necessary, pass such order as [it] [Substituted 'he' by Act No. 33 of 2007, dated 11.12.2007.] may deem fit. The order so passed shall, subject to the provisions of sub-section (3), be final ; and the Assistant Commissioner shall amend the entry in the register maintained under Section 43 in accordance therewith.

(3)Where any such application relates to the right claimed by the applicant in respect of such entry or omission, the [Endowments Tribunal] [Substituted 'Deputy Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] shall enquire into and decide the question as if it were a dispute within the meaning of Sec. 87 and the provisions of Chapter XII shall apply.

46. Extract from the register maintained under Section 43 to be furnished.

(1)The Assistant Commissioner, may on an application made to him in this behalf, furnish to the applicant copies of any extracts from the register maintained under Section 43 on payment of such fee as may be prescribed.

(2)Such copies may be certified in the manner provided in Section 76 of the Indian Evidence Act, 1872.

(3)It shall, until the contrary is established, be presumed that all particulars entered in the register maintained under Section 43 are genuine, a certified copy of an entry in the register maintained under Section 43 shall be admissible in evidence in any court and have the same effect to all intents as the original entry in the register of which it is a copy.

Chapter 5

Maths and specific endowments attached thereto

47. Definition.

- In this chapter, unless the con otherwise requires, "Mathadhipathi" means any person whether known as mohant or by any other name, in whom the administration and management of a math or specific endowment attached to a math are vested.

48. Certain sections of Chapter III not to apply to maths or specific endowments attached thereto.

- The provisions of Sections 18, 19, 20, 21, 22, 25 and 28 shall not apply to math or specific endowment attached thereto.

49. Fixation of dittam.

(1)The mathadhipathi of every math or specific endowment attached thereto shall submit to the Commissioner within a period of ninety days from the date of commencement of this Act, or the date of founding of such math or specific endowment, proposals for fixing the dittam in the math or specific endowment and the amounts to be spent therefor : Provided that the Commissioner may extend the time for the submission of such proposals ;Provided further that this sub-section shall not apply to any math or specific endowment in respect of which proposals were submitted to the Commissioner under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1966, before the commencement of this Act.

(2)The mathadhipathi shall, while submitting his proposals under sub-section (1), have due regard to the established usage, if any of the math or specific endowment, the performance of the ceremonies and services, the observance of festivals, worships and the like, appropriate to the religious denomination to which the math or specified endowment belongs and to the financial position thereof.

(3)The mathadhipathi shall at the time of submission of proposals under sub-section (1) publish such proposals on the premises of the math or specific endowment and in such other manner as the Commissioner may direct together with a notice stating that within thirty days from the date of such publication any person having interest may submit his objections or suggestions, to the Commissioner.

(4)After expiry of the period specified in sub-section (1), the Commissioner shall scrutinise such proposals and the suggestions made by persons having interest and if on such scrutiny he thinks that the dittam as proposed by the mathadhipathi should be modified having regard to the matters specified in sub-section (2), the Commissioner may call for the remarks of the mathadhipathi who shall send his remarks within such time as may be specified by the Commissioner.

(5)If after considering the remarks of the mathadhipathi received under sub-section (4), the Commissioner is of the opinion that any modification is required in the dittam he shall refer the matter to the court for its decision and the decision of the Court shall subject to Section 91, be final.

(6)The dittam for the time being in force in a math or specific endowment shall not be altered by the mathadhapathi :Provided that the Commissioner may at any time for reasons to be recorded in writing suggest to the mathadhipathi to alter the dittam and the procedure for such alteration shall be the same as laid down in sub-sections (2), (3), (4)d(5) ;Provided further that where the mathadhipathi does not comply with any suggestion aforesaid, the Commissioner shall refer the matter to the Court for its decision and the decision of the court shall subject to Section 91 be final.

50. Padakanukas and other gifts.

(1)The Mathadhipathi shall maintain regular accounts of receipts of padakanukas or other personal gifts of property made to him as the head of the Math and he shall be entitled to spend, at his discretion for any purpose which is connected with the objects of the math and propagation of Hindu Dharma.

(2)Any padakanuka or other personal gift which remains undisposed of during the life time of the mathadhipathi shall devolve on the math as its asset.

(3)In the case of gifts of property or money made to the mathadhipathi not as personal gifts but as gifts intended for the benefit of the math, the Mathadhipathi, shall keep accounts of all receipts and disbursements of such gifts and shall cause such accounts to be produced before the Commissioner or any person authorised by him in this behalf whenever so required.Explanation. - Any gift of property or money made to the Mathadhipathi shall, unless it is specified by the donor as padakanuka or personal gift, be presumed to be gift intended for the benefit of the math.

51. Removal of Mathadhipathi.

(1)The [Dharmika Parished] [Substituted 'Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] may suo motu or on an application of two or more persons having interest initiate proceedings for removing a mathadhipathi or a trustee of a specific endowment attached to a math, if he

(a)is of unsound mind ;

(b)is suffering from any physical or mental defect or infirmity which renders him unfit to be a mathadhipathi or such trustee ;

(c)has ceased to profess the Hindu religion or the tenets of the math ;

(d)has been sentenced for any offence involving moral turptitude, such sentence not having been reversed ;

(e)is guilty of breach of trust, or mis-appropriation in respect of any of the properties of the math ;

(f)commits persistent and willful default in the exercise of his powers or performance of his functions under this Act ;

(g)violates any of the restrictions imposed or practices enjoined by the custom, usage or the tenets of the math, in relation to his personal conduct, such as celibacy, renunciation and the like ;

(h)leads an immoral life ; or

(i)fails or ignores to implement the principles set out in clause (17) of Section 2.

(2)The [Dharmika Parished] [Substituted 'Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] shall frame a charge on any of the grounds specified in sub-section (1) against the Mathadhipathi or trustee concerned and give him an opportunity of meeting such charge, of testing the evidence adduced and of adducing evidence in his favour. After considering the evidence adduced and other material before him, the Commissioner may, by order exonerate the mathadhipathi or trustee, or remove him. Every such order shall state the charge framed against the mathadhipathi or the trustee, his explanation and the finding on such charge together with the reasons therefor :Provided that in the case of a math or specific endowment attached thereto whose annual income exceeds rupees one lakh, the order of removal passed by the Commissioner against the mathadhipathi or trustee shall not take effect unless it is confirmed by the Government.

(3)Pending the passing of an order under sub-section (2) ; the [Dharmika Parished] [Substituted 'Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] may suspend the mathadhipathi or the trustee.

(4)[ any mathadhipathi or trustee aggrieved by an order passed by the Dharmika Parishad under subsection (2) may within ninety days from the date of the order appeal to the High Court against such order.] [Substituted by Act No. 33 of 2007, dated 11.12.2007.]

52. Filling of temporary vacancies in the office of the mathadhipathi.

(1)Where a temporary vacancy occurs in the office of the mathadhipathi and there is a dispute in regard to the right of succession to such office, or where the mathadhipathi is a minor and has no guardian fit and willing to act as guardian, or where the mathadhipathi is under suspension under sub-section (3) of Section 51 the [Dharmika Parished] [Substituted 'Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] shall, if he is satisfied after making an inquiry in this behalf that an arrangement for the administration of the math and its endowment or of the specific endowment, as the case may be, is necessary, make such arrangement as [it] [Substituted 'he' by Act No. 33 of 2007, dated 11.12.2007.] thinks fit until the disability of the mathadhipathi ceases or another mathadhipathi succeeds to the office, as the case may be.

(2)In making any such arrangement, the [Dharmika Parished] [Substituted 'Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] shall have due regard to the claims, if any, of the disciples of the math.

(3)Nothing in this section shall be deemed to affect anything in the Andhra Pradesh (Andhra Area) Court of Wards Act, 1902 and the Andhra Pradesh (Telangana Area) Court of Wards Act, 1350 F.

53. Filling of permanent vacancies in the office of mathadhipathi.

(1)Where a permanent vacancy occurs in the office of the Mathadhipathi, by reason of death or resignation or on account of his removal under Section 51 or otherwise the person next entitled to succeed according to the rule of succession laid down by the founder, or where no such rule is laid down, according to the usage or custom of the math, or where no such usage or custom exists according to the law of succession, for the time being in force, shall with the permission of the [Dharmika Parished] [Substituted 'Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] succeed to the office of the Mathadhipathi.

(2)A person for succession to the office of the mathadhipathi under sub-section (1) shall possess the following qualifications, namely:-

(a)basic knowledge of the Hindu Religion and Philosophy ;

(b)knowledge of the relevant scriptures and sampradaya to which the math belongs ;

(c)capacity to impact the knowledge and preach the tenets of the math to the disciples ;

(d)religious temparment with implicit faith in discipline and practice ; and

(e)unquestionable moral character.

54. Nomination of mathadhipathi.

(1)Subject to the provisions of Section 53, a mathadhipathi may nominate his successor. The fact of such nomination shall be intimated to the Commissioner, within ninety days of such nomination and the [Dharmika Parished] [Substituted 'Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] may recognise such nomination. A nomination shall not be complete unless it is recognised by the Commissioner. The conditions for recognition shall be such as may be prescribed.

(2)Where a Mathadhipathi fails to nominate his successor under sub-section (1) or where there is no mathadhipathi, the [Dharmika Parished] [Substituted 'Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] or any officer authorised by [it] [Substituted 'him' by Act No. 33 of 2007, dated 11.12.2007.] shall after due publication convene a meeting with the mathadhipathis of other maths of the same sampradayam and the disciples of the math and recognise the person nominated in such meetings as a mathadhipathi subject to the provisions of this Act. The procedure for convening the meeting and method of publication shall be such as may be prescribed.

55. Power of Commissioner to frame schemes.

(1)Where the Commissioner either suo motu or upon a report submitted by the Deputy [Dharmika Parished] [Substituted 'Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] or the Assistant [Dharmika Parished] [Substituted 'Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] having jurisdiction, has reason to believe that the affairs of the math and its properties are being mismanaged, funds are being misappropriated, or that there is gross neglect of duty on the part of the mathadhipathi, [it] [Substituted 'he' by Act No. 33 of 2007, dated 11.12.2007.] may after making such enquiry, as may be prescribed, order to frame a scheme of administration, of a math and the specific endowment.

(2)A scheme of administration framed under sub-section (1) may contain provision for

(a)appointing or directing the appointment of an Executive Officer ;

(b)constituting a committee consisting of not more than five persons for the purpose of assisting in the whole or any part of the administration of all the endowments of such math or of specific endowment :

Provided that the members of such Committee shall be chosen from among such persons having interest in such math or endowment ;

(c)determining the powers and duties of such committee ; and

(d)any other relevant matter incidental to the framing of such scheme.

(3)Until a scheme is framed under sub-section (1) the [Dharmika Parished] [Substituted 'Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] may appoint a fit person to manage the properties of math and its endowment.

(4)The [Dharmika Parished] [Substituted 'Commissioner' by Act No. 33 of 2007, dated 11.12.2007.], after consulting the mathadhipathi and other persons having interest, and after making such enquiry as may be prescribed may by order modify or cancel the scheme settled under sub-section (1).

(5)Every order passed by the [Dharmika Parished] [Substituted 'Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] under sub-section (1) and sub-section (4) shall be published in the manner prescribed.

(6)Any person aggrieved by the order of the [Dharmika Parished] [Substituted 'Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] passed either under sub-section (1) or under sub-section (4), may, within sixty days from the date of publication of the order, prefer an appeal to the [High Court] [Substituted 'Court' by Act No. 33 of 2007, dated 11.12.2007.].

Chapter 6

Dharmadayam

56. Dharmadayam.

(1)All sums of Dharmadayam shall vest in the person charging or collecting the same as a trustee.

(2)Such trustee shall before the 15th May of every year furnish in respect of every Financial Year the particulars of the amounts charged or collected, to the Commissioner.

(3)The Commissioner shall have power to make such enquiry as he thinks fit to verify the correctness of the accounts submitted and to take such steps as may be necessary for the utilisation of the amount for charitable or religious purposes :Provided that no amount charged or collected for a specific charitable religious purpose shall be utilised for any purpose other than one for which it was charged or collected.

(4)The provisions of Chapter III other than Section 22, 24, 28 and 29 and Chapter IV shall not apply to Dharmadayam.

(5)Where any person charging or collecting such sums fails to submit accounts under sub-section (2), the Commissioner shall require the person to furnish to him the accounts within a specified period and if the person fails to furnish accounts on such requisition within the period specified, he shall be punishable with fine which may extend to one thousand rupees.

Chapter 7

Budget Accounts and Audit

57. Budget of charitable or religious institution or endowment.

(1)The trustee of every charitable or religious institution or endowment shall, ninety days before the close of every financial year, submit in such form as may be specified by the Commissioner, a budget showing the probable receipts and disbursements of the institution or endowment during the following year -

(i)to the Commissioner, if it is included in the list published under [clause (a) and clause (d)] [Substituted 'clause (d)' by Act No. 33 of 2007, dated 11.12.2007.] of Section 6 ;

(ii)to the Deputy Commissioner, if it is included in the list published under clause (b) of Section 6 ;

(iii)to the Assistant Commissioner, if it is included in the list published under clause (c) of Section 6.

(a)Every budget shall make an adequate provision for -

(i)the due maintenance of the object of the institution or endowment and the proper performance of and the remuneration for, the services therein, including the dittam for the time being in force :

Provided that the salaries of the religious and secular establishment shall not exceed thirty per tum of its annual income calculated under Section 65 ;

(ii)the due discharge of all liabilities and subsisting commitments binding on the institution or endowment ;

(iii)the maintenance of the working balance ;

(iv)the arrangement to be made for securing the health, safety or convenience of the disciples, pilgrims, worshippers or other persons resorting to the institution or endowment;

Provided that in the case of an institution or endowment whose annual income exceeds twenty thousand rupees, the provisions made under this item shall not be less than forty per tum of the balance of the income for the financial year remaining after making provision for items (i), (ii) and (iii) above ;

(v)the contribution to the reserve fund of the institution or endowment at ten per tum of the balance referred to in the proviso to item (iv) above ;

(vi)the construction, repair, renovation and improvement of the institution or endowment and the buildings connected therewith :

Provided that in the case of an institution or endowment whose annual income is not less than rupees one lakh, the provision made under this item shall not be less than thirty per tum of the balance of the income for the financial year remaining after making provision for items (i), (ii), (iii) and (iv) above.

(b)[ Where the budget relates to an institution or endowment whose annual income, as referred to under Section 65, exceeds fifty thousand rupees, the budget shall also make provision for payment of such amount to the common good fund as may be prescribed.] [Substituted by Act No. 33 of 2007, dated 11.12.2007.]

(3)The Commissioner, [the Additional Commissioner, the Joint Commissioner] [Inserted by Act No. 33 of 2007, dated 11.12.2007.] the Deputy Commissioner or the Assistant Commissioner, as the case may be, may after giving notice to the trustee in the prescribed manner and after considering his representation, if any, pass an order making such alterations, omissions or additions in the budget as he may deem fit.

(4)If, in the course of a financial year, the trustee finds it necessary to modify the provisions made in the budget in regard to the receipt or to the distribution of the amounts to be expanded under the different heads, he may submit to the Commissioner, the Deputy Commissioner, or the Assistant Commissioner, as the case may be, his supplemental or revised budget. The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, may make such alterations, omissions or additions therein as provided in sub-section (3) but so as not to affect the amount allotted in the budget under the items (ii) and (iii) of clause (a) of sub-section (2).

(5)The trustee shall report forthwith every expenditure incurred in excess of the provisions made in the budget together with the reasons therefor to the Commissioner, [the Additional Commissioner, the Joint Commissioner] [Inserted by Act No. 33 of 2007, dated 11.12.2007.] the Deputy Commissioner or the Assistant Commissioner, as the case may be, who may ratify such excess expenditure.

58. Accounts and audit.

(1)The Executive Officer shall keep regular accounts of all receipts and disbursements, for each financial year separately in such form and containing such particulars as may be specified by the Commissioner.

(a)The accounts of every charitable or religious institution or endowment, the annual income of which as calculated for the purpose of Section 65 for the financial year immediately preceding exceeds [rupees twenty-five lakh] [Substituted 'rupees one lakh' by Act No. 33 of 2007, dated 11.12.2007.], shall be subject to concurrent audit, that is to say, the audit shall take place as and when expenditure is incurred.

(b)The accounts of every other institution or endowment, the annual income of which calculated as aforesaid for the financial year immediately preceding is not less than [five two lakhs] [Substituted 'five thousand rupees' by Act No. 33 of 2007, dated 11.12.2007.], shall be audited annually, or if the Commissioner so directs in any case, at shorter intervals.

(c)The accounts of any charitable or religious institution or endowment, the annual income of which calculated as aforesaid for the financial year immediately preceding is less than [five two lakhs] [Substituted 'five thousand rupees' by Act No. 33 of 2007, dated 11.12.2007.], shall be audited annually by an officer subordinate to the Assistant Commissioner and deputed by him for the purpose.

(3)The audit referred to in clauses (a) and (b) of sub-section (2) shall be made by the agency referred to in Section 63.

59. Authority to whom audit report is to be submitted.

- After completing the audit for any financial year or shorter period, or for any transaction or, series of transactions, as the case may be, the auditor shall send a report

(i)to the Commissioner in respect of the institutions included in the lists published under clause (a), clause (d) and clause (e) of Section 6 ;

(ii)to the Deputy Commissioner in respect of institutions included in the list published under clause (b) of Section 6 ; and

(iii)to the Assistant Commissioner in respect of institutions included in the list published under clause (c) of Section 6.

60. Contents of audit report.

(1)The auditor shall specify in his report all cases of irregular, illegal or improper expenditure or of failure to report moneys or other property due to the charitable or religious institution or endowment or of loss or waste of money or other property thereof, caused by neglect or misconduct or misapplication or collusion or fraud or breach of trust or misappropriation on the part of the trustee or of any other person.

(2)The auditor shall also report on such other matters relating to the accounts as may be prescribed or on which the Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be, may require him to report.

61. Rectification of defects in audit, etc.

(1)The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, shall send a copy of every audit report relating to the accounts of a charitable or religious institution or endowment to the Executive Officer and it shall be the duty of such Executive Officer to remedy within the time specified in this behalf the defects or irregularities pointed out by the auditor and report the same to the Commissioner, Deputy Commissioner, or the Assistant Commissioner, as the case may be.

(2)Where on a consideration of the audit report received by him under clause (i) of Section 59 and the report of the Executive Officer thereon received by him under sub-section (1) of this section and after such enquiry as may be necessary, the Commissioner thinks that the trustee or any other person was guilty of illegal expenditure or of loss or waste of money or other property thereof caused by misconduct, misapplication, collusion, fraud, breach of trust, misappropriation, or negligence, he may, after giving notice to the trustee or such person to show cause why an order of surcharge should not be passed against him and after considering his explanation, if any, by order, certify the amount so spent or the amount or value of the property so lost or wasted and direct the trustee or such person to pay within a specified time such amount or value personally and not from the funds of the institution or endowment.

(3)Where on a consideration of the audit report received by him under Section 59 and the report of the Executive Officer thereon received by him under sub-section (1) of this section and after such enquiry as may be necessary, the Deputy Commissioner or the Assistant Commissioner, as the case may be, thinks that the trustee or any other person was guilty of illegal expenditure, or of loss or waste of money or other property thereof, caused by misconduct, misapplication, collusion, fraud, breach of trust, misappropriation or negligence, he shall report to the Commissioner, and the Commissioner may, after giving notice to the trustee or such person to show-cause why an order of surcharge should not be passed against him and after considering his explanation if any by order, certify the amount so spent or the amount or value of the property so lost or wasted, and direct the trustee or such person to pay within a specified time such amount or value personally and not from the funds of the institution or endowment.

(4)The Commissioner shall send a copy of the order under sub-section (2) or sub-section (3) with the reasons for the same by registered post to the trustee or the person concerned.

(5)An order of surcharge under sub-section (2) or sub-section (3) against a trustee or other person shall not bar a suit for accounts against him except in respect of the matter finally dealt with by such order.

(6)Where the Commissioner is satisfied that the trustee or other person with intent to defeat or delay the execution of any order that may be made under sub-section (2) or sub-section (3) -

(a)is about to dispose of the whole or any part of his property ; or

(b)is about to remove the whole or any part of his property from the jurisdiction of the Commissioner, the Commissioner may by an order direct the trustee or other person within a time to be fixed by him either to furnish security in such sum as may be specified in the order or to produce and place at his disposal when required, the said property or the value of the same or such portion thereof as may be sufficient to satisfy the order or to appear and show-cause as to why he should not be asked to furnish security. The Commissioner may also in the order direct conditional attachment of the whole or any portion of such property in the manner prescribed.

62. Rectification of defects detected by Commissioner.

- Without prejudice to the provisions of Section 61, where the Commissioner either suo motu or on a report made by the Deputy Commissioner, the Assistant Commissioner or any other officer, has reason to believe that the trustee or any other person was guilty of illegal expenditure or of causing loss or waste of money or other property, by misconduct, misapplication, collusion, fraud, breach of trust, misappropriation, or negligence, the Commissioner, may after such enquiry as may be necessary and after giving an opportunity to the trustee or other person concerned to make his representation -

(i)pass an order directing conditional attachment of the whole or any portion of the property of the trustee or other person ;

(ii)institute such criminal proceedings as may be necessary ; or

(iii)pass an order of surcharge after obtaining an audit report in this behalf.

63. Agency to audit accounts.

- The Government shall specify the agency for the purposes of carrying out the Audit referred to in clauses (a) and (b) of sub-section (2) of Section 5.

64. Duty of trustee to give all assistance and facilities to auditors.

- It shall be the duty of the trustee of the charitable or religious institution or endowment concerned and all officers and servants working under him, his agent and any person having concern in the administration of the institution or endowment, to produce or cause to be produced before the auditors, all accounts, records, correspondence, plans, other documents and property including monies relating to the institution or endowment to furnish them with such information as may be required, and to afford them all such assistance and facilities as may be necessary for the audit of the accounts of the institution or endowment.

Chapter 8

Finance

65. Liability of institution or endowment or Dharmadayam to pay annul contribution and audit fees.

(1)In respect of the services rendered by the Government and their employees, every charitable or religious institution or endowment or Dharmadayam other than Tirumala Tirupathi Devasthanams whose annual income is [not less than rupees fifty thousand] [Substituted 'not less than rupees five thousands' by Act No. 33 of 2007, dated 11.12.2007.], shall be liable to pay to the Government annually from the income derived by it, such contribution not exceeding seven per tum of the annual income as may be prescribed.

(2)In respect of the services rendered by the Government and their employees, the Tirumala Tirupathi Devasthanams, shall be liable to pay the Government annually from the income derived by it, a contribution of seven per tum of such annual income or rupees fifty lakhs in lump sum whichever is higher.

(3)The contribution which an institution or endowment or Tirumala Tirupathi Devasthanams is liable to pay under sub-sections (1) and (2) shall be paid annually to the Endowments Administration Fund.

(4)Every institution or endowment referred to in sub-section (1) shall pay to the Government annually for meeting the cost of auditing its accounts, such further sum of one and half per tum of its annual income.

(5)For purposes of this section, annual income shall mean

(a)in relation to Dharmadayam, the total of the amount charged or collected as Dharmadayam during the year of account ;

(b)in relation to any other income, the proceeds in each year after deducting the amounts specified below :-

(i)the revenue paid to Government including cesses paid to local authorities;

(A)maintenance of or repairs to irrigation works which shall not include the capital cost of irrigation works ;

(B)seeds or seedling ;

(C)manure ;

(D)purchase and maintenance of cattle for cultivation ;

(E)purchase and maintenance of agricultural implements, and

(F)wages for ploughing, watering, sowing, transplantation, harvesting, threshing and other agricultural operations : Provided that the total deduction in respect of expenditure under this item shall not exceed ten per tum of the income from such lands ;

(iv)expenditure on sundry repairs to rented buildings, not exceeding ten per tum of the annual rent derived therefrom or actual expenditure whichever is less

(v)the actual cost of collection of rents not exceeding ten per tum of the amount collected in cases where special staff is employed solely to attend to the work relating to collection of rents due to charitable or religious institution or endowment ; and

(vi)sale proceeds of immovable properties and rights relating to or arising out of immovable properties, if such proceeds are reinvested to earn income for the charitable or religious institution or endowment.

(ii)the taxes and lice fees paid to local authorities ;

(iii)expenditure incurred for the following purposes connected with the direct cultivation of lands held by charitable or religious institution or endowment, namely :-

Explanation 1. - The following items of receipts shall not be deemed to be income for purposes of this section namely :-

(a)advances and deposits recovered and loans taken or recovered;

(b)deposits made as security by employees, lessees, or contractors and other deposits, if any ;

(c)withdrawals from the banks or of investments ;

(d)amount recovered towards costs awarded by courts ;

(e)sale proceeds of religious books and publications where such sales are undertaken as an unremunerative enterprise with a view to propagate religion ;

(f)sale proceeds of jewels, vahanams, provisions or other articles or livestock purchased by the charitable or religious institution or endowment ;

(g)donations in cash or kind by the donors as contributions to capital ;

(h)abhayams or voluntary contributions received in cash or kind for a specified service in the charitable or religious institution or endowment and expended on such service ;

(i)actual driage of the agricultural produce or the articles from immovable properties or one per tum of the value of such receipts during the financial year, whichever is less ; and

(j)audit recoveries.

Explanation 2. - In respect of any remunerative undertaking of a charitable or religious institution or endowment only the net profit shall be taken as income. In respect of non-remunerative undertaking of a charitable or religious institution or endowment such as a school, college, hospital, poor-home, orphanage or any other similar institution, the grants given by Government or a local authority or donations received from public, or fees collected from pupils of educational institutions shall not be taken as income.Explanation 3. - Receipts in kind other than, those referred to in items (g) and (h) of Explanation (1) shall be deemed to accrue as income on the date of the sale thereof and shall be valued at the amount realised by such sale.Explanation 4. - Receipts in kind from immovable properties shall be valued, in cases of produce consumed or utilised by the charitable or religious institution or endowment, at their market value on the dates of their receipt.

65A. [ Archakas, other office holders and servants' salary and other emoluments fund. [Inserted by Act No. 33 of 2007, dated 11.12.2007.]

- A fund shall be created and vested with the Commissioner for the purpose of payment of salaries and other emoluments to all such Archakas, office holders and servants of charitable and Hindu Religious Institutions and Endowments published under Section 6 of the Act who have been appointed by competent authorities as per the sanctioned cadre strength following the prescribed procedure. Every such institution shall pay contribution annually to such fund at the rate prescribed from their annual income as defined under subsection (5) of Section 65. The procedure for collection of contribution to and disbursement from the fund shall be such as may be prescribed.]

66. Assessment of contribution on the trustee.

(1)The contribution payable under Section 65 shall be assessed by the Commissioner on, and notified to, the trustee of the charitable or religious institution or endowment or Dharmadayam in the prescribed manner and the order of assessment passed under this sub-section shall, subject to the provisions of Sections 90 and 91, be binding on the trustee :Provided that if, for any reason the contribution or any portion thereof has escaped assessment in any year, the Commissioner may, within three years from the end of the year to which such escaped assessment relates, serve on the trustee a notice assessing him to the contribution or portion thereof due and demanding payment thereof within fifteen days from the date of such service and the provisions of this Act and the rules made thereunder shall, so far as may be, apply as if the assessment was made in the first instance.

(2)It shall not be competent for the Commissioner to levy any contribution for more than three years immediately preceding the year in which a notice of assessment is issued under sub-section (1).

67. Liability of institution or endowment to pay costs etc.

(1)Notwithstanding anything in sub-section (1) of Section 136, all costs, charges and expenses incurred by the Government, the Commissioner, Deputy Commissioner or Assistant Commissioner under any of the provisions of this Act as a party to or in connection with any legal proceedings in respect of any charitable or religious institution or endowment shall, subject to the limits prescribed, be payable out of the funds of such institution or endowment.

(2)The costs, charges and expenses payable under sub-section (1) shall be assessed on, and notified to, the trustee of the charitable or religious institution or endowment in the prescribed manner :Provided that if for any reason any costs, charges and expenses or any portion thereof has not been notified in any year, the Commissioner may, within three years from the end of the year in which it was omitted to be notified, serve on the trustee a notice notifying the costs, charges and expenses or portion thereof due and demanding payment thereof within fifteen days from the date of such service, and the provisions of this Act and the rules made thereunder shall, as far as may be, apply as if the amount was notified in the first instance.

68. Payment of contribution costs, charges and expenses.

(1)The trustee of a charitable or religious institution or endowment or Dharmadayam may, within fifteen days from the date of receipt of a notice issued under sub-section (1) of Section 66, or under sub-section (2) of Section 67, or within such further time as may be granted by the Commissioner, prefer his objection, if any, to the Commissioner in writing. Such objection may relate either to his liability to pay or the quantum of the amount specified in the notice. The Commissioner shall consider such objection and pass an order confirming, withdrawing or modifying his original notice and communicate the same to the trustee.

(2)Within thirty days from the date of receipt of the notice under Section 66 or Section 67 or when objection has been preferred, within thirty days from the date of receipt by the trustee of the order of the Commissioner under sub-section (1) of this section, or within such further time as may be granted by him, such trustee shall pay the amount as ordered.

69. Establishment of Endowments Administration Fund.

(1)There shall be established a fund to be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Administration Fund. The Endowment Administration Fund shall vest in the Commissioner.

(a)The following amounts shall be credited to the Endowments Administration Fund, namely:-

(i)the balance in the fund constituted under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act,1966.

(ii)the sums due to the Government under Section 64 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act,1966.

(iii)the contributions and audit fee payable under sub-section (1) of Section 65 when realised.

(iv)the amounts recovered under sub-section (6) of Section 29 and under Section 30.

(b)It shall be lawful for the Commissioner to accept to the credit of the said fund, grants or loans from the Government or any grant by any institution or person.

(3)The Commissioner shall out of the said fund repay to the Government

(i)the sums paid out of the Consolidated Fund of the State in the first instance towards the salaries, allowances, pension and other remuneration of persons appointed by the Government for rendering services under any of the provisions of this Act;

(ii)any other expenditure incurred by the Government in the course of rendering services to and in connection with administration of the charitable or religious institution or endowment under the provisions of this Act;

(iii)the loans received from the Government;

(iv)the cost of publication of journals, manuals, descriptive accounts and other literature relating to Hindu religion or charitable or religious institutions or endowments;

(v)the expenses of committees or sub-committees thereof constituted for any purpose of this Act by the Government or by any officer or authority subordinate to the Government and specifically authorised by them in this behalf.

70. Common Good Fund.

(a)The Commissioner shall create out of the payments made by the charitable and religious institutions and endowments and by any institution or person

(i)in respect of Hindu charitable institutions and religious institutions and endowments, a fund to be called the Andhra Pradesh Hindu Charitable and Religious Institutions and Endowments Common Good Fund; and

(ii)in respect of other charitable institutions and endowments, a fund to be called the Andhra Pradesh Charitable Institutions and Endowments Common Good Fund.

(b)The Common Good Fund created under item (i) of clause (a) shall be utilised for the following purposes namely.

(i)[ Dhoopa Deepa Naivedhyam which encompasses renovation, preservation and maintenance including payment of salaries to Archakas of Hindu Charitable and Hindu Religious Institutions or Endowments which are in needy circumstances and promotion and propagation of purpose and objects connected therewith: [Substituted by Act No. 33 of 2007, dated 11.12.2007.]

Provided that the amount to be utilized for the above purpose shall not be less than twenty five per centum of the receipts to the said fund during the preceding year.]

(ii)establishment and maintenance of vedapathasalas and schools for the training in archakathwam, adhyapakathwam, Vedaparayanikatwam, silpam, vaidyam or like services;

(iii)construction of new temples and Kalyanamandapams.

Provided that the amount to be utilised for the purposes mentioned in item (ii)in any year shall not be less than twenty per centum of the receipts to the said fund during the preceding year.

(c)The Common Good Fund created under item(ii) of clause (a) shall be utilised for the renovation, preservation and maintenance of other charitable institutions or endowments and for the promotion and propagation of purposes and objects connected therewith.

(2)The Commissioner, may on direction from the Government, transfer to the Common Good Fund, any surplus or such portion thereof as may be specified in the direction, remaining in the Endowments Administration Fund after repayment of the amounts specified in sub-section (3) of Section 69.

(3)The Commissioner shall issue a notice demanding the payment of contribution payable towards Common Good Fund basing on the provisions made in the Budget estimate of each institution or endowment in the manner prescribed.

71. Vesting of Common Good Fund.

- The Common Good Fund shall vest in a Committee constituted by the Government and shall be administered in such manner as may be prescribed.

Chapter 9

Surplus funds and utilisation thereof

72. Utilisation of Surplus Funds.

(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.

(2)Nothing in sub-section (1), shall prevent the trustee of a math or a specific endowment attached thereto from utilising such surplus for any other purpose consistent with the tenets of the math.

(3)Subject to such restrictions and conditions as may be prescribed, the trustee of a charitable or religious institution or endowment may appropriate any portion of such surplus for the performance of any Hindu Marriage among the needy persons belonging to Hindu Religion.

73. Determination and application of properties and funds of defunct institution or endowment.

(1)The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, having jurisdiction, shall, on being satisfied that a charitable or religious institution or endowment has, whether before or after the commencement of this Act, ceases to exist, hold an enquiry in the prescribed manner to ascertain its properties and funds and after doing so, shall pass an order

(a)specifying the properties and funds of the institution or endowment;

(b)appointing a trustee therefor;

(c)directing the recovery of any such properties or funds from any persons who may be in possession thereof; and

(d)laying down that the properties, and funds so specified shall be applied or utilised for the renovation of the institution or endowment and if such renovation is not possible, be appropriated to any one or more of the purposes specified in sub-section (2) of Section 74.

(2)The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, having jurisdiction, may, on being satisfied after holding an enquiry in the prescribed manner, that any building or other place which was being used for religious worship or instruction or for charity has, whether before or after the commencement of this Act, ceased to be used for that purpose, pass an order

(a)directing the recovery of such building or place from any person who may be in possession; and

(b)laying down that it shall be used for religious worship or instruction or for charity as before, or if such use is not possible, be utilised for any one or more of the purposes specified in sub-section (2) of Section 74.

(3)Every order made under sub-section (1) or sub-section (2) shall be published in the prescribed manner and shall subject to the provisions of Sections 90 and 91 be binding on the parties concerned.

74. Appropriation of endowments.

(1)Where the Commissioner is satisfied after making such enquiry as may be prescribed, that

(a)the original object for which a charitable or religious institution or endowment was founded has, from the beginning, been or has subsequently become impossible of realisation;

(b)the income or any surplus balance of such institution or endowment has not been utilised or is not likely to be utilised;

(c)in any of the cases mentioned in Section 158 or in regard to the appropriation of the Dharmadayam sums held in trust under Section 56, the directions of the Commissioner are necessary. the Commissioner shall make an order giving directions as to how the property or money belonging to the institution, endowment or Dharmadayam concerned shall be appropriated. In giving the direction, the Commissioner shall, so far as may be practicable, desirable, necessary or proper in public interest, give effect to the original intention of the founder of institution or endowment was founded.

(2)Where the Commissioner is of opinion that the carrying out of such intention or object is not wholly or partially expedient, practicable, desirable, necessary or proper in public interest, the Commissioner may direct the property or money belonging to the institution or endowment or Dharmadayam or any portion thereof to be applied

(a)if such institution or endowment is a charitable institution or endowment, to any other charitable purpose; and

(b)if such institution or endowment is a religious institution or endowment, to all or any of the purposes specified in items (i) to (iv) of sub-section (1) of Section 72. Provided that-

(i)in the case of a charitable institution or endowment which is founded and maintained for the benefit of a section of the public, the endowment shall as far as possible be appropriated for the benefit of that section or for any other charitable purpose of like nature;

(ii)in the case of religious institution or endowment which is founded and maintained for the benefit of religious denomination or any section thereof, the endowment shall as far as possible be appropriated for the benefit of the denomination or section concerned for all or any of the purposes mentioned in clause (b).

(3)In giving directions as to the appropriation of property or money belonging to the institution or endowment to any other charitable or religious purposes under sub-section (1) or sub- section (2), the Commissioner may, by order, after any scheme already settled or vary the terms of any order or conditions contained in the deed of trust relating to the institution or endowment:Provided that in the case of a scheme settled by a court or a decree or order passed by the Court, the Commissioner shall move such court to alter the scheme or vary the terms of the decree or order, as the case may be.

(4)From any order passed by the Commissioner under sub-section (1), an appeal shall lie to the Court within ninety days from the date of receipt of the order.

Chapter 10

Alienation of any immovable property and Resumption of Inam Lands

75. Lease, sale of inams to be void in certain cases.

(1)Any lease [***] [Omitted 'for a term exceeding six years' by Act No. 27 of 2002, dated 21.12.2002.] and any gift, sale exchange or mortgage of an inam land granted for the support or maintenance of charitable or religious institution or endowment or for the performance of a religious or public charity or service, shall be null and void unless any such transaction not being a gift, is effected with the prior sanction of the Government.

(2)Such prior sanction may be accorded by the Government where they consider that the transaction is (i) necessary or beneficial to the institution or endowment. (ii) in regard to the land which is an uneconomical holding for the institution or endowment to own and maintain; and (iii) the consideration thereof is adequate and proper.

(3)The provisions in clause (c) of sub-section (1) of Section 80 shall apply for the sale of any inam land.

76. Prohibition of transfer of lands granted for rendering service to a religious or charitable institution or endowment.

(1)Where, before or after the commencement of this Act,any person has been granted a ryotwari patta in respect of any inam land given to a service holder or other employee of a charitable or religious institution or endowment for the purpose of rendering service to the institution or endowment then, notwithstanding anything to the contrary in any other law for the time being in force or in the deed of grant or of transfer or other document relating to such land, it shall be and shall be deemed never to have been granted and the lands covered by such ryotwari patta shall not be transferred and shall be deemed never to have been transferred and accordingly no or title in such land shall vest in any person acquiring the land by such transfer and a ryotwari patta in respect of such land shall be deemed to have been granted in favour of the institution or endowment concerned and thereafter the person in possession of such land shall be deemed as an encroacher and the provisions in Sections 84 and 85 shall apply.

(2)No ryotwari patta holder in respect of the aforesaid land shall transfer any such land and no person shall acquire any such land either by purchase, gift, lease, mortgage, exchange or otherwise.

(3)Any transfer or acquisition made in contravention of the provisions in sub-section (1) or sub-section (2) shall be deemed to be null and void.

(4)The provisions of this section shall apply to any transaction of the nature referred to in sub-section (2) in execution of a decree or order of a civil court or any order of any other authority.

77. Resumption of Inam Lands.

(1)The Revenue Divisional Officer may, either suo motu or on the application of the trustee of a charitable or religious institution or endowment or of the Commissioner or of any person having interest in the institution or endowment authorised by the Commissioner, by order, resume the whole or any portion of any such inam land referred to in Section 75 on all or any of the following grounds namely

(i)that the holder of the inam has effected a transaction which is null and void under Section 75;

(ii)that the charitable or religious institution or endowment has ceased to exist or the charity or service has become impossible of performance;

(iii)that the holder of such inam land has failed to perform or make the necessary arrangements for performing, in accordance with the custom or usage of the institution or endowment, the charity or service for the performance of which the inam land was granted.

(a)Before passing an order under sub-section (1), the Revenue Divisional Officer shall give notice to the trustee, to the Commissioner, to the holder of the inam land, to the person in possession of the inam land where he is not the holder thereof and to the alienee, if any, of the inam land and also publish a copy of the notice in such manner as may be prescribed, which publication shall be deemed to be sufficient notice to every other person likely to be affected by such order; and consider the objections, if any, after holding such inquiry as may be prescribed.

(b)Where only a portion of the inam land is affected, notice shall be given under clause (a) to the holder of such portion as well as to the holder or holders of the other portion or portions to the person in possession of every such portion, where he is not the holder thereof, and to the alienee, if any, of every such portion and the objections of all such persons shall be considered by the Revenue Divisional Officer.

(3)A copy of every order passed under sub-section (1), shall be communicated to each of the persons mentioned in sub-section (2)and shall be published in the manner prescribed.

(a)Where any inam land or portion thereof is resumed under this section, the Revenue Divisional Officer shall, by order, grant a ryotwari patta in respect of the inam land or portion thereof to the charitable or religious institution concerned; and where the resumption is made on the ground specified in item (ii) of Sub-section (1) to any such charitable or religious institution as the Commissioner may recommend.

(b)The order, granting the ryotwari patta under clause (a) shall, on application made to the Revenue Divisional Officer within the time prescribed be executed by him in accordance with such rules as may be made in this behalf.

(5)Pending the resumption of an inam land or portion thereof under this section on the ground specified in item (iii) of sub- section (1), the Revenue Divisional Officer may direct the person in possession of the inam land or portion thereof, to pay to the trustee, the expenses incurred or likely to be incurred for the performance of the charity or service to the institution or endowment. In default of such payment, the Revenue Divisional Officer may pass an order or make such arrangement as he considers necessary for the performance of the charity or service; and the expenses incurred therefor shall be recovered from the person in possession of the inam land or portion thereof, as if they were arrears of land revenue.,

78. Appeal.

(1)Any person aggrieved by an order of the Revenue Divisional Officer under sub-section (1) of Section 77 may appeal to the District Collector within such time as may be prescribed, and on such appeal, the District Collector may, after giving notice to the Commissioner and each of the persons mentioned in sub-section (2) of that section and after holding such inquiry as may be prescribed, pass an order confirming, modifying or cancelling the order of the Revenue Divisional Officer.

(2)The order of the District Collector on such appeal or the order of the Revenue Divisional Officer under sub-section (1) of Section 77 where no appeal is preferred, shall be final, and shall not be liable to be questioned in any Court of law.

79. Prohibition of purchase of immovable property in certain cases.

- No immovable property shall be purchased for or on behalf of any charitable or religious institution or endowment except with the prior sanction of the Commissioner and the Commissioner shall not accord such sanction unless he considers that such property is necessary or beneficial to the institution or endowment and that the price proposed to be paid therefor is not excessive :Provided that before such sanction is accorded, the particulars relating to the proposed transaction shall be published in the Andhra Pradesh Gazette inviting objections and suggestions with respect thereto and all objections and suggestions received from the trustee or other person having interest shall be duly considered by the Commissioner.

80. Alienation of immovable property.

(a)Any gift, sale, exchange or mortgage of any immovable property belonging to or given or endowed for the purpose of any charitable or religious institution or endowment shall be null and void unless any such transaction, not being a gift, is effected with prior sanction of the Commissioner.

(b)The Commissioner, may after publishing in the Andhra Pradesh Gazette the particulars relating to the proposed transaction and inviting any objections and suggestions, with the respect thereto and considering all objections and suggestions if any received from the trustee or other person having interest, accord such sanction where he considers that the transaction is-

(i)prudent and necessary or beneficial to the institution or endowment:

(ii)in respect of immovable property which is uneconomical for the institution or endowment to own and maintain; and

(iii)the consideration therefor is adequate and proper.

(c)Every sale of any such immovable property sanctioned by the Commissioner under clause (b) shall be effected by tender-cum-publication in the prescribed manner subject to the confirmation by Commissioner within a period prescribed;

Provided that the Government may, in the interest of the institution or endowment and for reasons to be recorded therefor in writing, permit the sale of such immovable property, otherwise than by public auction; Provided further that the Government may purchase the lands situated in Scheduled Areas belonging to institutions or endowments,wherever necessary, otherwise than by public auction and assign such lands to the members of the Scheduled Tribes.Explanation. - In this section, the expression "Scheduled Tribe" shall have the meaning assigned to it in clause(25) of Article 366 of the Constitution and the expression 'Scheduled Area' shall have the meaning assigned to it in sub-paragraph (1) of paragraph 6 of the Fifth Schedule to the Constitution of India.

(a)No lessee, mortgagee with possession or licensee,of any land or building belonging to the institution or endowment and which is appurtenant to or which adjoins the institution or endowment or any tank, well, spring or water course appurtenant to the institution or endowment, whether situated within or outside the prakarams, mandapams, court yards or corridors of the institution or endowment,shall make use of the land, building or space so as to mar the artistic appearance or view or the religious atmosphere of the institution or endowment. The Commissioner, shall, by order and for reasons to be recorded therein,terminate or cancel the lease, mortgage, or licence, as the case may be, of any person who contravenes the aforesaid provision, after giving the person an opportunity of making his representation against the proposed termination or cancellation and require such person to deliver possession of the land, building or space, as the case may be, to the trustee before the date specified in the order.

(b)Where such person fails to deliver possession as aforesaid, before the date specified, the Commissioner may direct the Deputy Commissioner concerned to take action under the provisions of chapter-XI.

(c)Nothing in this sub-section shall be construed as disentitling the person who is dispossessed of any property under this sub-section from recovering any amount which is lawfully due to him from the institution or endowment under the lease, licence or mortgage, as the case may be.

(3)The utilisation or investment of the amount realised by any transaction under sub-section (1) and in the case of a mortgage, the discharge of the mortgage within a reasonable period,shall be made by the trustee, subject to the approval of the Commissioner.

(4)A copy of the order made by the Commissioner under this section shall be communicated to Government and to the trustee and shall be published in such manner as may be prescribed.

(5)The trustee may, within ninety days from the date of the communication of the order under sub-section (4), and any person having interest may, within ninety days from the date of publication of such order, prefer an appeal to the Government to modify the order or set it aside.

(6)Notwithstanding anything contained in the first proviso to clause(c) of sub-section (1), the Government may call for and examine the record of the Commissioner in respect of the order passed by him under this section to satisfy themselves as to the legality or correctness of such order or regularity or propriety thereof and if, in any case it appears to the Government that such order should be modified, annulled, reversed or remitted for reconsideration, they may pass order accordingly;Provided that the Government shall not pass any order prejudicial to any party unless he had an opportunity of making his representation.

(7)The Government may stay the execution of any such order pending the exercise of their powers under sub-section (6) in respect thereof.

(8)Nothing in this section shall apply to the leasing or licensing of any land or building or space mentioned in sub- section (2) for the purpose of providing amenities to pilgrims or of vending flowers or other articles, used for worship or of holding for specified periods, fairs or exhibitions during festivals connected with the institution or endowment.

81. Invalidation of unauthorised sale.

- Where before the commencement of this Act, any sale, exchange, or mortgage of any immovable property belonging to any charitable or religious institution or endowment is effected, without the prior sanction of the Commissioner or Government such transaction shall be null and void and shall be deemed never to have been effected and accordingly no or title in such property shall vest in any person acquiring the property by such transaction and any such property shall be deemed to be the property of the institution or endowment concerned and any person in possession of such property shall be deemed to be an encroacher and thereafter the provisions of Sections 84 and 85 shall apply.

82.

(1)Any lease of agricultural land belonging to or given or endowed for the purpose of any institution or endowment subsisting on the date of commencement of this Act shall, notwithstanding anything in any other law for the time being in force, held by a person who is not a landless poor person stand cancelled.

(2)In respect of leases of agricultural lands [other than those lands situated in Municipalities and Municipal Corporations] [Inserted by Act No. 33 of 2007, dated 11.12.2007.] held by landless poor person for not less than six years continuously, such person shall have the to purchase such lands for a consideration of seventy five per centum of the prevailing market value of similarly situated lands at the time of purchase and such consideration shall be paid in four equal instalments in the manner prescribed. Such sale may be effected otherwise than by tender-cum-public auction :[Provided that if such small and marginal farmers who are not able to purchase the land will continue as tenants provided, if they agree to pay at least two third of the market rent for similarly placed lands as lease amount.Explanation. - For the purpose of this sub-section 'landless poor person' means a person whose total extent of land held by him either as owner or as cultivating tenant or as both does not exceed 1.01,1715 hectares (two and half acres) of wet land or 2.02,3430 hectares (five acres) of dry land and whose monthly income other than from such lands does not exceed thou sand rupees per mensum or twelve thousand rupees per annum. However, those of the tenants who own residential property exceeding two hundred square yards in Urban Area shall not be considered as landless poor for the purpose of purchase of endowments property.] [Substituted by Act No. 27 of 2002, dated 21.12.2002.][Explanation II. [Added by Act No. 33 of 2007, dated 11.12.2007.] - For the purpose of this sub-section, small and marginal farmer means a person who being a lessee is holding land% in excess of acres 0.25 cents of wet land or acres 0.50 cents of dry land over and above the ceiling limits of acres 2.50 wet or acres 5.00 dry land respectively they may be allowed to continue in lease subject to payment of 2/3rd of prevailing market rent and excess land held if any more than the above limits shall be put in public auction.]

(3)The authority to sanction the lease or licence in respect of any property or any or interest thereon belonging to or given or endowed for the purpose of any charitable or religious institution or endowment, the manner in which and the period for which such lease or licence shall be such as may be prescribed.

(4)Every lease or licence of any immovable property, other than the agricultural land belonging to, or given or endowed for the purpose of any charitable or religious institution or endowment subsisting on the date of the commencement of this Act, shall continue to be in force subject to the rules as may be prescribed under sub-section (3).

(5)[ The provisions of the Andhra Pradesh (Andhra Area) Tenancy Act, 1956 and the Andhra Pradesh (Telangana Area) Tenancy and Agricultural Lands Act, 1950 shall not apply to any lease of land belonging to or given or endowed for the purpose of any charitable or religious institutions or endowment as defined in this Act.] [Added by Act No. 27 of 2002, dated 21.12.2002.]

Chapter 11

Encroachments

83. Encroachments by persons on land or building belonging to charitable or religious institution or endowment and the eviction of encroachers.

(1)Where the Assistant Commissioner having jurisdiction, either suo motu or upon a complaint made by the trustee has reason to believe that any person has encroached upon (hereinafter in this Chapter referred to as encroacher') any land, building, tank, well, spring or water-course or any space belonging to the institution or endowment, wherever situated or deemed as an encroacher under any of the provisions of this Act, the Assistant Commissioner shall report the fact together with relevant particulars to the [Endowments Tribunal] [ Substituted 'Deputy Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] having jurisdiction over the division in which the institution or endowment is situated.Explanation. - For the purpose of this Chapter the expression encroacher' shall mean any person who unauthorisedly occupy any land or building or space and deemed to include any person who is in occupation of the land or building or space without the approval of the competent authority sanctioning lease or mortgage, or licence and also a person who continues to remain in the land or building or space after the expiry or termination or cancellation of the lease, mortgage or licence in respect thereof granted to him or it.

(2)Where, on a perusal of the report received by him under sub- section (1), the [Endowments Tribunal] [ Substituted 'Deputy Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] finds that there is a prima facie case of encroachment, [it] [ Substituted 'he' by Act No. 33 of 2007, dated 11.12.2007.] shall cause to be served upon the encroacher a notice specifying the particulars of the encroachment and calling on him to show cause before a certain date why an order requiring him to remove the encroachment before the date specified in the notice should not be made. A copy of the notice shall also be sent to the trustee of the institution or endowment concerned.

(3)The notice referred to in sub-section (2) shall be served in such manner as may be prescribed.

(4)Where after considering the objections, if any, of the encroacher received during the period specified in the notice referred to in sub-section (2) and after conducting such enquiry as may be prescribed, the [Endowments Tribunal] [ Substituted 'Deputy Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] is satisfied that there has been an encroachment, [it] [ Substituted 'he' by Act No. 33 of 2007, dated 11.12.2007.] may, by order, require the encroacher to remove the encroachment and deliver possession of the land or building or space encroached upon to the trustee before the date specified in such order.

(5)The order of the [Endowments Tribunal] [ Substituted 'Deputy Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] under sub-section (4) shall be in writing and shall contain the grounds on which he has passed the order.

(6)During the pendency of the proceedings, the [Endowments Tribunal] [ Substituted 'Deputy Commissioner' by Act No. 33 of 2007, dated 11.12.2007.] shall order the encroacher to deposit such amount as may be specified by [it] [ Substituted 'him' by Act No. 33 of 2007, dated 11.12.2007.] in consideration of the use and occupation of the properties in question in the manner prescribed.

84. [ Mode of eviction on failure of removal of the encroachments as directed by the Endowments Tribunal. [Substituted by Act No. 33 of 2007, dated 11.12.2007.]

(1)Where within the period specified in the order under sub-section (4) of Section 83, the encroacher has not removed the encroachment and has not vacated the land, building or space, the Assistant Commissioner having jurisdiction over the sub-division may remove the encroachment and obtain possession of the land, building or space, encroached upon, taking such police assistance as may be necessary. Any Police Officer whose help is required for this purpose shall be required to render the necessary help to the Assistant Commissioner.

(2)Nothing in sub-section (1) shall prevent any person aggrieved by any order of the Endowments Tribunal under sub-section (4) of Section 83 from preferring an appeal before the High Court to establish that the Charitable o£ religious Institution or Endowment has no title to the land, building or space:Provided that no appeal shall be preferred after expiry of ninety days from the date of receipt of the order under sub-section (4) of Section 83:Provided further that no such appeal shall be preferred by a person who is let in to the possession of land, building or space, or who is a lessee, licensee or mortgagee of Institution or Endowment.]

85. [ [Substituted by Act No. 33 of 2007, dated 11.12.2007.]

(1)Where the Deputy Commissioner knows or has reason to believe that a group or groups of persons, without any entitlement and with the common object of occupying any land, which is the property belonging to charitable or religious institution or endowment, are occupying or have occupied any such land and if such group or groups of persons have not vacated the land on demand by the Deputy Commissioner or any officer authorized by him in this behalf, he shall make an application to the Endowments Tribunal having jurisdiction over the area in which the institution or endowment is situated for eviction of encroachers.

(2)Where, in any proceedings taken under this section, or in consequence of anything done under this section, a question arises as whether any land is the property of the charitable or religious institution or endowment, such land shall be presumed to be the property of the charitable or religious institution or endowment until the contrary is proved.

(3)Notwithstanding anything in this Act, any order of eviction passed by the Endowments Tribunal under subsection (1) shall be final and shall not be questioned in any Court.]

86. Penalty for offences in connection with encroachment.

(1)Any person who, on or after the commencement of this Act continues to be in occupation, otherwise than by lawful possession of a land belonging to a charitable or religious institution or endowment shall be guilty of an offence under this Act.

(2)Whoever contravenes the provisions of sub-section (1), shall on conviction be punished with imprisonment for a term which shall not be less than six months but which may extend to five years and with fine which may extend to five thousand rupees.

(3)No Court shall take cognizance of an offence punishable under sub-section (2) except on the complaint in writing of the Commissioner.

(4)No offence punishable under sub-section (2) shall be inquired into or tried by any court inferior to that of a Magistrate of the First Class.

Chapter 12

Enquiries]

87. [ Power of Endowments Tribunal to decide certain disputes and matters. [Substituted by Act No. 33 of 2007, dated 11.12.2007.]

(1)The Endowments Tribunal having jurisdiction shall have the power, after giving notice in the prescribed manner to the person concerned, to enquire into and decide any dispute as to the question.

(a)whether an institution or endowment is a charitable institution or endowment;

(b)whether an institution or endowment is a religious institution or endowment;

(c)whether any property is an endowment, if so whether it is a charitable endowment or a religious endowment;

(d)whether any property is a specific endowment;

(e)whether any person is entitled by custom or otherwise to any honor, 'emoluments or perquisites in any charitable or religious institution or endowment and what the established usage of such institution or endowment is in regard to any other matter;

(f)whether any institution or endowment is wholly or partly of a secular or religious character and whether any property is given wholly or partly for secular or religious uses; or

(g)where any property or money has been given for the support of an institution or endowment which is partly of a secular character and partly of a religious character or the performance of any service or charity connected with such institution or endowment or the performance of a charity which is partly of a secular character and partly of a religious character or where any property or money given is appropriated partly to secular uses and partly to religious uses, as to what portion of such property or money shall be allocated to secular or religious uses;

(h)whether a person is a founder or a member from the family of the founder of an Institution or Endowment.

(2)The Endowments Tribunal may, pending its decision under subsection (1), pass such order as it deems fit for the administration of the property or custody of the money belonging to the institution or endowment.

(3)The Endowments Tribunal may while recording its decision under subsection (1) and pending implementation of such decision, pass such interim order as it may deem fit for safeguarding the interest of the institution or endowment and for preventing damage to or loss or misappropriation or criminal breach of trust in respect of the properties or moneys belonging to or in the possession of the institution or endowment.

(4)The presumption in respect of matters covered by Clauses (a), (b), (c), (d) and (e) in sub-section (1) is that the institution or the endowment is a public one and that the burden of proof in all such cases shall lie on the person claiming the institution or the endowment to be private or the property or money to be other than that of a religious endowment or specific endowment, as the case may be.

(5)Notwithstanding anything contained in the above sub sections the Deputy Commissioner having jurisdiction shall continue to enquire into qnd decide the disputes referred to in sub-section (1) until the constitution of the Endowments Tribunal.]

88. [ Right of appeal against the decision of the Endowments Tribunal under Section 87. [Substituted by Act No. 33 of 2007, dated 11.12.2007.]

- Any person aggrieved by the decision of the Endowments Tribunal under Section 87 and Section 119 may, within ninety days from the date of receipt of the decision prefer an appeal to the High Court.]

89. Compromise how to be made.

(1)No suit, application or appeal pending before a court which relates to charitable or religious institution or endowment, shall be withdrawn or compromised by the trustee or other person incharge of the management of such institution or endowment except with the previous sanction of the Commissioner.

(2)Where the Commissioner considers that any claim, demand, or cause of action for suing in respect of the affairs, funds, or properties of the charitable or a religious institution or endowment shall, in the interests of the institution or endowment be compromised without instituting or without continuing any suit or other legal proceeding and if the other party to such suit or other legal proceedings is willing to enter into a compromise under the terms and conditions which the Commissioner considers acceptable in the interest of the institution or endowment, the Commissioner may, for reasons to be recorded in writing, pass an order directing the trustee or other person referred in sub-section (1) to enter into such compromise.[Provided that the Commissioner shall pass an order after taking into consideration the recommendations of the committee of the three officers drawn from Endowments, Revenue and Law Department to be constituted for this purpose.] [Added by Act No. 33 of 2007, dated 11.12.2007.]

Chapter 13

Appeals, Revision, Review, etc.

90. Appeal in certain cases.

(1)Any person aggrieved may, within ninety days from the date of receipt by him of an order, appeal against such order where it is passed by -

(i)the Commissioner under sub-section (4) of Section 25, sub- section (1) of section 28, sub-section (2) or sub-section (3) of Section 61, sub-section (1) of Section 66 and sub-sections. (1) and (2) of Section 73, to the Government.

(ii)the Deputy Commissioner or the Assistant Commissioner, as the case may be, under sub-section (4) of Sec. 25, sub-section (1) of Section 28, sub-sections (1) and (2) of Section 73, to the Commissioner.

91. Revision.

- The High Court may call for the record of any case -

(i)which has been decided by a court and in which no appeal lies thereto ;

(ii)which has been decided by the District Court in an appeal under Section 88 ;

(iii)which has been decided by the Government in an appeal under Section 90 ; or

(iv)which has been decided by the Government under sub-section (1) of Section 28. If such court or the Government appears -

(a)to have exercised a jurisdiction not vested in it or them by law ;

(b)to have failed to exercise a jurisdiction so vested ; or

(c)to have acted in the exercise of its or their jurisdiction illegally or with material irregularity, the High Court may make such order in the case as it thinks fit.

92. Power of the Commissioner to call for records and pass orders.

(1)The Commissioner may either suo motu or on the application, call for and examine the record of any Deputy Commissioner or Assistant Commissioner, or of any other Officer subordinate to him or of any Executive Officer or any trustee of a charitable or religious institution or endowment, other than a math or a specific endowment attached to a math in respect of any administrative or quasi-judicial decision taken or order passed under this Act, but not being a proceeding in respect of which a suit or an appeal or application, or reference to a Court is provided by this Act to satisfy himself as to the correctness, legality or propriety of such decision or order taken or passed, and if in any case, it appears to the Commissioner that such decision or order should be modified, annulled, reversed or remitted for reconsideration, he may pass orders accordingly.

(2)The Commissioner shall not pass any order pre-judicial to any party under sub-section (1), without giving him an opportunity for making representation.

(3)The Commissioner may stay the execution of any decision or order of the nature referred to in sub-section (1) pending the exercise of his powers under the said sub-section in respect thereof.

(4)Every application to the Commissioner for the exercise of his powers under this section shall be preferred within ninety days from the date on which the order or proceeding to which the application relates was received by the applicant.

93. Power of Government to call for records and pass orders.

(1)The Government may either suo motu or on an application call for and examine the record of the Commissioner or any Deputy Commissioner or any Assistant Commissioner or any other Officer subordinate to them, or of any Executive Officer or any trustee of a charitable or religious institution or endowment, other than a math or specific endowment attached to a math in respect of any administrative or quasi-judicial decision taken or order passed under this Act, but not being a proceeding in respect of which a suit or an appeal or application, or a reference to court is provided by this Act, to satisfy themselves as to the correctness, legality or propriety of such decision or order taken or passed, and if in any case, it appears to the Government that such decision or order should be modified, annulled, reversed or remitted for reconsideration, they may pass orders accordingly :Provided that the Government shall not pass any order prejudicial to any party unless he has had an opportunity of making his representation.

(2)The Government may stay the execution of any such decision or order pending the exercise of their powers under sub-section (1) in respect thereof.

(3)No application to the Government for the exercise of their power under this section shall be made in respect of any matter unless an application had already been made in respect of the same matter to the Commissioner under Section 92 and had been disposed of by him.

(4)Every application to the Government for the exercise of their powers under this section shall be made within ninety days from the date on which the decision or order to which the application relates was received by the applicant.

94. Review.

- The Government may either suo motu, or on an application from any person interested made within ninety days of the passing of an order under Section 93, review any such order if it was passed by them under any mistake, whether of fact or of law, or in ignorance of any material fact. The provisions in the proviso to sub-section (1) and sub-section (2) of Section 93, shall also apply to any proceeding under this section.

Chapter 14

Tirumala Tirupathi Devasthanams

95. Application of the Act to Tirumala Tirupathi Devasthanams.

(1)The provisions of this Chapter shall apply only to the Tirumala Tirupathi Devasthanams.

(2)The other provisions of this Act shall, subject to the provisions of this Chapter, apply

(i)to the Tirumala Tirupathi Devasthanams which shall be constituted into a single religious institution for the purpose of inclusion in the list published under clause (a) of Section 6;

(ii)to every specific endowment attached either to the said Devasthanams as a whole or any Temple or institution thereof ; as if all powers and functions assigned therein to a Deputy Commissioner, or an Assistant Commissioner, had been assigned to the Commissioner, instead.

96. Constitution of Board of Trustees.

(1)There shall be a Board constituted by the Government for the Tirumala Tirupathi Devasthanams called "the Tirumala Tirupathi Devasthanams Board" consisting of not more than thirteen members, including the Chairman, to be appointed by the Government, of whom :-

(i)the Commissioner shall be a member, ex-officio :

(ii)the Executive Officer, shall be the Member-Secretary, Ex- Officio ;

(iii)three shall be members of the State Legislature ;

(iv)one shall be a person belonging to the Scheduled Castes ;

(v)one shall be a woman :

Provided that it shall not be obligatory to appoint, -

(a)a person to represent category (iv), where any of the persons appointed under category (iii) or category (v) belongs to the Scheduled Castes ;

(b)a person to represent category (v) where any one of the persons appointed under category (iii) or category (iv) is a woman : Provided further that a member representing category (iii) shall cease to hold office as soon as he ceases to be a member of the State Legislature.

(2)The persons appointed as members under sub-sec. (1) shall be persons professing Hindu religion.Explanation. - In this section, the expression "Scheduled Castes" shall have the meaning assigned to it in clause (24) of Article 366 of the Constitution of India.

97. Powers and functions of the Board.

- The Board shall in addition to the powers conferred and functions entrusted to it by this Act, exercise such other powers and perform such other functions as may be prescribed in regard to matters of policy and general superintendence and review in relation to the Administration of Tirumala Tirupathi Devasthanams having due regard to public interest and the services and amenities to be provided to and welfare safety measures to be undertaken for, the pilgrims, devotees and worshippers resorting to Tirumala Tirupathi Devasthanams.

97A. Constitution of Committee.

(1)There shall be a Committee constituted by the Government. for Tirumala Tirupathi Devasthanams called the Tirumala Tirupathi Devasthanams Management Committee' which shall be a body corporate, having perpetual succession and a common seal, with power to acquire, hold and dispose of property and shall sue and be sued by the said corporate name.

(2)The Committee shall consists of the following members namely:-

(i)the Chairman of the Board, who shall be ex-officio Chairman of the Committee ;

(ii)the Commissioner, who shall be a member, ex-officio ;

(iii)the Executive Officer, who shall be the ex-officio Member- Secretary of the Committee ;

(iv)five other members of the Board to be nominated by the Government one of whom shall be member of the State Legislature :

Provided that five of the ten non-official members of the Board shall be nominated under this item for the first year and the other five members shall be nominated for the second year.

97B. Powers and functions of Committee.

- Subject to the provisions of this Act and the rules made thereunder :-

(i)The administration of the Tirumala Tirupathi Devasthanams shall vest in the Committee and the Committee shall, for this purpose, in addition to the powers conferred and functions entrusted to it by this Act exercise such powers and perform such functions as may be prescribed ;

(ii)The Committee shall manage the proprieties and affairs of the Tirumala Tirupathi Devasthanams and arrange for the conduct of the daily worship and ceremonies and of the festivals in every temple according to its customs and usage ;

(iii)The Committee shall have power to fix fees for the performance of archana, or any service or rituals or Utsavam or ceremony connected with the Tirumala Tirupathi Devasthanams ;

(iv)The committee shall have power to call for such information and accounts as may in its opinion be necessary for reasonably satisfying itself, that the Tirumala Tirupathi Devasthanams are properly maintained, the endowments thereof are properly administered, and their funds are duly appropriated to the purposes for which they were founded or exist ; and the Executive Officer or other officers in possession of such information or accounts shall, on such requisition furnish such information and accounts to the Committee ;

(v)The Committee shall exercise the general superintendence and control over the administration of the Tirumala Tirupathi Devasthanams in conformity with the policy laid down by the Board;

(vi)The committee shall fix the dittam in the temples specified in the first Schedule and the endowments attached thereto and the amounts to be spent therefor in such manner and after following such procedure as may be prescribed ;

(vii)The Committee may, subject to such conditions and restrictions as it may lay down delegate to the Executive Officer such of the powers conferred on it by or under this Act, as it may consider necessary.

98. Qualifications and disqualifications for Chairman and members of Board or Committee.

- The provisions of Sections 18 and 19 shall as far as may be apply in relation to the office of the Chairman and members of the Board or Committee.

99. Term of office of Chairman and Members of the Board or Committee.

- The Chairman and any other member of the Board or Committee other than ex-officio members shall hold office for a period of two years from the date of appointment by the Government.

100. Chairman and members not to receive or be paid salary or other remuneration.

- The Chairman or members shall not receive or be paid any salary or other remuneration from the funds of the Tirumala Tirupathi Devasthanams, except such honorarium or compensatory allowance or travelling, daily and conveyance allowances as may be prescribed.

101. Resignation.

- The Chairman or any member, other than ex-officio member may resign his office as the Chairman or member by giving notice in writing to the Executive Officer and his office shall become vacant from the date of acceptance of the same by the Government.

102. Cessation of office members.

(1)A member shall cease to hold office as such member if he has absented himself from three consecutive meetings of Board or Committee as the case may be, without obtaining the prior permission of the Chairman therefor.

(2)Where a person is the Chairman or a Member of the Board or the Committee such person shall cease to be such Chairman or Member if he ceases to be the Chairman or the Member of the Board or Committee, as the case may be.

103. Suspension or removal of Chairman or member.

(1)The Government may, for good and sufficient reason, suspend or remove the Chairman or a member other than an ex-officio member, after giving him an opportunity of showing cause against such suspension or removal and after considering explanation offered therefor.

(2)Pending the passing of an order under sub-section (1), the Government may suspend the Chairman or the member.

104. Casual vacancy in the office of the Chairman or member.

(1)Where the Chairman or a member becomes subject to any disqualification specified in Section 19 or tenders resignation of his office and the same is accepted by the Government under Section 101 or ceases to be such member under Section 102 or is removed under Sec. 103, his office shall become vacant.

(2)Where a causal vacancy occurs as specified in sub-section (1) or otherwise, the Government may fill the vacancy by appointing another person as Chairman or member in his place in accordance with the provisions of this Chapter and such Chairman or member shall hold office only for the residue of the term of office of his predecessor.

105. Dissolution and reconstitution of Board or Committee.

(1)Where at any time it appears to the Government that the Board or Committee has failed to perform its functions or has exceeded or abused any of the powers conferred upon it by or under this chapter, the Government may, on the recommendation of the Commissioner, by notification published in the Andhra Pradesh Gazette, dissolve the Board or Committee from such date as may be specified therein and constitute another Board or Committee afresh in accordance with the provisions of this chapter.

(2)Before issuing a notification under sub-section (1), the Government, shall communicate to the Executive Officer who is the ex-officio member - Secretary of the Board or Committee the grounds on which they propose to do so, fix a reasonable time to enable the Board or Committee to show cause against the proposal and consider its explanation or objection, if any.

(3)On receipt of such communication under sub-sec.(2), the Executive Officer shall place the matter before an extraordinary meeting of the Board or Committee specially convened for the purpose and communicate the explanation or objection of the Board or Committee within the time fixed by the Government in that behalf.

(4)The Government may on consideration of the explanation or objection of the Board or Committee dissolve the Board or Committee and cause all or any of the powers and functions of the Board or Committee to be exercised or performed by the Commissioner and Executive Officer, until the Board or Committee is reconstituted in accordance with the provisions of this Chapter.

(5)With effect from the date specified for the dissolution of the Board or Committee all its members including the Chairman shall forthwith be deemed to have vacated their office as such.

106. Appointment of Executive Officer, Joint Executive Officer, Special Grade Deputy Executive Officer and Financial Advisor and Chief Accounts Officer etc.

(1)Subject to the provisions of Section 107, the Government shall appoint an Executive Officer, a Joint Executive Officer, a Special Grade Deputy Executive Officer, a Financial Advisor, a Chief Accounts Officer, a Chief Engineer, a Chief Security Officer and any other Officer.

(2)Every officer appointed under sub-section (1), shall be a person professing Hindu Religion.

(3)The conditions of the service of the officers appointed under sub-section (1), shall be such as may be determined by the Government.

(4)Every officer appointed under sub-section (1), shall be a whole time Officer of the Tirumala Tirupathi Devasthanams and shall not undertake any work unconnected with his office without the permission of the Committee.

(5)Any officer appointed under sub-section (1) shall be paid out of the funds of the Tirumala Tirupathi Devasthanams such salary as may, from time to time, be fixed by the Government, having regard to the pay to which he is eligible in the service of which he was a member before his appointment as such.

107. Qualifications for appointment of Executive Officer, Joint Executive Officer, Special Grade Executive Officer, Financial Advisor and Chief Accounts Officer etc.

(1)A person to be appointed as Executive Officer shall be one who is holding or has held a post of the District Collector or a post not lower in rank than that of a District Collector in any other service in the State.

(2)A person to be appointed as Joint Executive Officer shall be one who is holding or has held a post of a Joint District Collector or a post not lower in rank than that of a Joint District Collector in any other service in the State.

(3)A person to be appointed as a Special Grade Deputy Executive Officer shall be one who has been holding or has held a post of a Deputy Executive Officer in the service of the Tirumala Tirupathi Devasthanams for a period of not less than [three years] [Substituted 'five years' by Act No. 27 of 2002, dated 21.12.2002.].

(4)A person to be appointed as a Financial Advisor, and Chief Accounts Officer, a Chief Engineer, a Chief Security Officer and any other officer shall be one possessing such qualifications as may be prescribed.

108. Term of appointment of Executive Officer and Joint Executive Officer.

- The Executive Officer or a Joint Executive Officer appointed under sub-section (1) of Section 106 shall hold office for a term of three years and he shall also be eligible for reappointment for another term.

109. Powers and functions of Officers appointed under Section 106.

(a)The Executive Officer shall be the Chief Administrative Officer of Tirumala Tirupathi Devasthanams and shall, subject to the guidance and control of the Committee have general power to carry out the other provisions of the Chapter.

(b)He shall be responsible for the proper maintenance and custody of the records and properties of the Tirumala Tirupathi Devasthanams and shall arrange for the proper collection of the offerings made in the temples specified in the First Schedule.

(c)Save as otherwise provided in this Chapter he shall exercise such other powers and perform such other functions as may be prescribed.

(2)The Executive Officer may delegate any of the powers conferred on or functions entrusted to or duties imposed on him by or under this Chapter to the Joint Executive Officer or Special Grade Deputy Executive Officer appointed under sub-section (1) of Section 106 or to such other officer of the Tirumala Tirupathi Devasthanams as the Executive Officer may deem fit subject to such restrictions and control as the Government may, by special or general order, lay down and also subject to such limitations and conditions, if any, as may be specified in the order of delegation.

(3)Every Officer appointed under sub-section (1) of Section 106 shall exercise the powers conferred on and perform the functions entrusted to him by or under this Chapter.

110. Extraordinary powers of the Executive Officer.

(1)The Executive Officer may, in case of emergency direct execution of any work or the doing of any act, which is not provided for in the budget for the Year and the immediate execution or the doing of which is in his opinion necessary for the preservation of the properties of the Tirumala Tirupathi Devasthanams or for the service or safety of the pilgrims resorting to the Tirumala Tirupathi Devasthanams and may also direct that the expenses of executing such work or doing the act shall be paid, from the funds of the Tirumala Tirupathi Devasthanams. The Executive Officer shall forthwith report to the Committee the action taken under this section and the reasons therefor.

111. Funds of the Tirumala Tirupathi Devasthanams.

(1)The Tirumala Tirupathi Devasthanams shall have its own funds, the corpus of which shall include all the amounts received by it by way of donations, gifts, kanukas including offerings deposited in Hundis and any income from any other source and all payments by Tirumala Tirupathi Devasthanams shall be made from the said funds.

(2)The said funds shall be operated by an officer or officers authorised by the Committee in such manner and subject to such conditions as may be prescribed.

(3)All monies belonging to the funds of the Tirumala Tirupathi Devasthanams shall be deposited in such Bank or Treasury or be invested in such securities in accordance with such guidelines as may be issued by the Government in this behalf.

(4)The funds of Tirumala Tirupathi Devasthanams may be utilised for all or any of the following purposes and also for any other purpose permitted by any other provisions of this Act :-

(i)the maintenance, management and administration of the temples specified in the First Schedule and the endowments and the properties thereof including the conduct or performance of religious rituals, functions and festivals connected therewith ;

(ii)the maintenance, management or administration of the educational or other institutions specified in the Second Schedule and the endowments and the properties thereof :

Provided that the Government may, by notifications published in the Andhra Pradesh Gazette alter, add to, or omit any of the items in the said Schedule ;

(iii)propagation of Hindu religion by way of printing and publication of literature on religion and sale thereof at concessional price ;

(iv)propagation, promotion and popularisation of study of Vedas, Hindu religion, philosophy or sastras, Indian Languages, including Sanskrit, Sculpture, Hindu temple architecture and epigraphy ;

(v)training of archakas to perform religious worship and ceremonies and the training of Adhyapakas and Vedaparayanikas ;

(vi)construction and maintenance of choultries and rest houses for the use and accommodation of the pilgrims ;

(vii)provision of water supply and other sanitary arrangements to the pilgrims and the worshippers ;

(viii)establishment and maintenance of hospitals and dispensaries for the relief of the pilgrims and worshippers visiting the temples ;

(ix)construction and maintenance of roads and communications and the lighting thereof for the convenience of the pilgrims and worshippers ;

(x)acquisition of any land or other immovable property for the purpose of the Tirumala Tirupathi Devasthanams, if such acquisition is authorised by the Government ;

(xi)establishment and maintenance of dairy farm and a veterinary hospital for the animals of the Tirumala Tirupathi Devasthanams ;

(xii)any work or undertaking for purposes of the Tirumala Tirupathi Devasthanams, authorised by the Government ; and

(xiii)any other religious or charitable purposes connected with or incidental to the Tirumala Tirupathi Devasthanams as may be prescribed.

(5)The Tirumala Tirupathi Devasthanams shall every year, out of its funds set apart a sum of not less than rupees seven lakhs towards the maintenance of Sri Venkateswara University and Sri Padmavathi Mahila Viswa Vidyalayam.

(6)The Committee may, with the prior approval of the Government, utilise its surplus funds after providing for all the objects, namely, requirements or improvements of the Tirumala Tirupathi Devasthanams and after making adequate provisions for all the purposes for which such funds shall be lawfully spent, for such charitable or religious purposes, as may be prescribed.

112. Establishment of [Hindu Dharma Prachara Parishad] [Substituted 'Dharma Prachara Parishad' by Act No. 33 of 2007, dated 11.12.2007.].

(1)It shall be lawful for the Committee to establish an institution called "the [Hindu Dharma Prachara Parishad] [Substituted 'Dharma Prachara Parishad' by Act No. 33 of 2007, dated 11.12.2007.]" and to set apart every year out of its funds a sum not less than rupees one lakh for the maintenance of the said Parishad.

(2)Upon such establishment of the said Parishad,the Hindu Dharma Rakshana Samstha established under subsection (1) of Section 24 of the Tirumala Tirupathi Devasthanams Act, 1979 shall stand abolished and the funds standing be its credit and other assets of the said Samstha shall thereupon vest with the [Hindu Dharma Prachara Parishad] [Substituted 'Dharma Prachara Parishad' by Act No. 33 of 2007, dated 11.12.2007.] established under sub-section (1).

(3)The objects of the said [Hindu Dharma Prachara Parishad] [Substituted 'Dharma Prachara Parishad' by Act No. 33 of 2007, dated 11.12.2007.] shall include

(i)promotion and propagation of the Hindu Dharma;

(ii)the establishment and maintenance of institutions for imparting instructions in the Hindu Dharma;

(iii)preparation, publication and dissemination of literature relating to the Hindu Dharma;

(iv)training of dharmacharyas, dharmapracharakas and such other personnel as may be required for propagation of the Hindu Dharma;

(v)establishment and maintenance of institutions for imparting training in Vedas, Agamas and Powrohityam and for conducting examinations for awarding certificates in Veda,Agama and Powrohityam;

(vi)any other purpose connected with or incidental to the aforesaid objects.

(4)Subject to such rules as may be made by the Government in this behalf,the Committee may make regulations for the purpose of carrying out the purposes aforesaid.

(5)[ in order to advise the said Parishad, it shall be lawful for the Board to constitute a body called "Tirumala Tirupathi Devasthanams Sanathana Dharama Prachara Sadas" comprising of heads of different Hindu Mutts, prominent Hindu Charitable Trusts, Organizations and other individuals in a manner as may be prescribed.] [Added by Act No. 33 of 2007, dated 11.12.2007.]

113. Establishment of Sri Venkateswara Sishtacharya Vidya Samstha.

(1)It shall be lawful for the Committee to establish an institution to be called "Sri Venkateswara Sistacharya Vidya Samstha" and to make a foundation grant of such sum as it may think fit for the said purpose in the name of the said Samstha, the interest accrued from the proceeds of which may be utilised for the purposes of the Samstha.

(2)The object of the said Samstha shall include -

(i)the running of Gurukulas for imparting Vedic knowledge in the traditional manner ;

(ii)the implementation of Niyamadhyayana and Kumaradhyayana schemes of imparting Vedic knowledge ;

(iii)the running of an upto date high level institute of Vedic learning and research ;

(iv)the giving of financial aid to indigent Vedic Schools and indigent Veda Scholars or Veda Pandits ;

(v)the selection and training of Veda Pandits for the various Vedaparayana schemes of Tirumala Tirupathi Devasthanams ;

(vi)generally to attend to all matters pertaining to the preservation and propagation of Vedic system by the Tirumala Tirupathi Devasthanams ; and

(vii)any other matter incidental and relevant to Vedic studies or Vedic knowledge.

114. Civic Administration of Tirumala Hills Area.

(1)The Government may from time to time, notify in the Andhra Pradesh Gazette the limits of the Tirumala Hills area for the purposes of civic administration.

(a)The Government may by notification in the Andhra Pradesh Gazette declare that any of the provisions of the Andhra Pradesh Gram Panchayats Act, 1964 or of the Andhra Pradesh (Andhra Area) Public Health Act, 1939 and the rules made thereunder shall be extended to, and be in force in the Tirumala Hills area as notified under sub-sec. (1) with such modifications not affecting the substance as may be necessary or proper for the purpose of adopting them to the Tirumala Hills area ; and any such notification may likewise be cancelled or modified by a subsequent notification.

(b)Without prejudice to the generality of the foregoing provisions, -

(i)the Tirumala Hills area as notified under sub-sec. (1) shall be deemed to be a village for the purposes of the Andhra Pradesh Gram Panchayats Act, 1964 and a local area for the purposes of the Andhra Pradesh (Andhra Area) Public Health Act, 1939 ;

(ii)all references to a Gram Panchayat, the Sarpanch, Executive Officer or Executive authority thereof in the Andhra Pradesh Gram Panchayats Act, 1964 ; and all references to a local authority, executive authority or Executive Officer in the Andhra Pradesh (Andhra Area) Public Health Act, 1939, shall subject, to the provisions of sub-clauses (iii) and (iv) be construed as references to the Executive Officer in the said Tirumala Hills area;

(iii)any appeal provided for by or under the Andhra Pradesh Gram Panchayats Act, 1964, from an order or decision of the Sarpanch, executive authority or Executive Officer of a Gram Panchayat to the Gram Panchayat, shall lie instead to the Commissioner of Panchayati Raj ;

(iv)any appeal provided for by or under the Andhra Pradesh (Andhra Area) Public Health Act, 1939 from an order or decision of the executive authority or Executive Officer of a local authority to the local authority, shall lie instead to the Director of Medial and Health Services.

(a)Subject to such rules as may be prescribed, it shall be lawful for the Executive Officer by order to prohibit within the Tirumala Hills area notified under sub-section (1) or within the premises of the Tirumala Tirupathi Devasthanams, specified in the First Schedule as the case may be, -

(i)begging by any person ;

(ii)straying of any cattle, pigs or dogs ;

(iii)possession, use or consumptions of any intoxicating liquor or drug or cigerattes including beedies and chuttas ;

(iv)possession, preparation or consumption of meat or other foodstuffs containing meat ;

(v)slaughter, killing or maiming any animal or bird for any reason ;

(vi)gaming with cards, dice, counters, money or other instruments of gaming ;

(vii)tonsuring or hair-cutting or opening and running of a hair- dressing saloon by any person other than a person authorised or employed by the Executive Officer.

(viii)[ tonsuring or hair-cutting in places other than those earmarked for the said purpose by the Executive Officer. [Added by Act No. 33 of 2007, dated 11.12.2007.]

(ix)unlicensed Hawkers and Vendors.

(x)dealing in any manner with Seva Ticket, Prasadam and accommodation belonging to the Tirumala Tirupathi Devasathanam except at such places and by persons specially authorized in this behalf by him.]

(b)Any person contravening an order made by the Executive Officer under clause (a) shall be punishable with imprisonment which may extend to three months or with fine which may extend to five hundred rupees or with both.

(c)Notwithstanding anything contained in the Code of Criminal Procedure, 1973, an offence punishable under clause (b) shall be tried in a summary way by a Magistrate of the First Class specially empowered in this behalf by the Government.

(d)The Executive Officer may accept from any person who has committed or is reasonably suspected of having committed an offence under clause (b) a sum not exceeding five hundred rupees by way of compounding the offence which may have been committed.

(e)On receipt of the sum of money referred to in clause (d) by the Executive Officer :-

(i)the accused person, if in custody, shall be discharged ;

(ii)no further proceedings shall be taken against such person.

(a)The Government may, by notification published in the Andhra Pradesh Gazette, authorise the Executive Officer to levy tolls in the prescribed manner in respect of any road (including the ghat road leading to Tirumala from Tirupathi) which has been or shall hereafter, be constructed wholly or partly from the funds of the Tirumala Tirupathi Devasthanams and situated within the Tirumala Hills area as notified under sub-section (1), at such rates and for such period as may be specified in the notification.

(b)The Executive Officer may -

(i)place the collection of such tolls under the management of such persons as may appear to him proper ; or

(ii)farm out such collections on such terms and conditions as he may think fit.

(c)The provisions of Sections 3, 4, 5, 6 and 7 of the Indian Tolls Act, 1851 in force for the time being in the State shall apply to the collection of such tolls and persons under whose management the collection of such tolls may be placed, as well as the persons to whom such collections may be farmed out and their agents and servants shall be deemed to be persons appointed to collect tolls within the meaning of that Act.

115. Powers of Government to take over or transfer, control and management of educational institutions belonging to Tirumala Tirupathi Devasthanams to the Government or any authority.

(1)Where the Committee by a resolution passed in that behalf requests the Government to take over or arrange for the transfer to any other authority of the control and management of any educational or other institutions specified in the Second Schedule, the Government may, by notification published in the Andhra Pradesh Gazette, take over itself or transfer to any local or other authority the control and management of any or all of the educational or other institutions specified in the said notification ; and from the date so notified it shall be open to the Government or the local or other authority, as the case may be, to control and manage the said educational or other institutions and all the properties and assets of the Tirumala Tirupathi Devasthanams pertaining to or intended to be used for, every such educational or other institution shall stand transferred to, and vest in the Government or the local or other authority, as the case may be, free from all encumbrances.

(2)Notwithstanding any contract or agreement or any law for the time being in force, every teacher or other person employed in any of the said educational or other institutions immediately before the date on which the control and management thereof is taken over by the Government or the local or other authority shall as from the said date be deemed to be an employee of the Government or such local or other authority and shall hold office on the same remuneration and upon the same terms and conditions and with the same s and privileges as to pension, gratuity and other matters as he would have held under the Tirumala Tirupathi Devasthanams until his remuneration, terms and conditions of service are duly altered by the Government :Provided that every such employee shall, within a period of three months or such other period beyond three months as may be specified by the Government by a notification published in the Andhra Pradesh Gazette, from the date of taking over of the control and management of the educational or other institutions exercise his option either to be retrenched from the service on receipt of such retrenchment benefits as may be prescribed or be absorbed in the service on the Government or local or other authority, as the case may be, with effect from the date and shall be governed by the terms and conditions governing the said service which shall not be less favourable than those applicable to such employee prior to the said date.

116. Budget.

(1)The Executive Officer shall, in each Financial year (hereinafter referred to as the said year) not later than the 15th January of the said year, frame and place before the Committee, the Budget showing the probable receipts and expenditure during the following financial year, and the Committee shall, within fifteen days of the date on which the budget is placed before it, place it before the Board at a special meeting convened for the purpose for its approval, and the Board shall approve the same, with or without modifications, at such meeting and forward sufficient number of copies of such budget to the Government before the end of the said year.

(2)The Government may sanction the budget with such modifications, if any, as they may deem fit.

(3)If, for any reason, the budget is not sanctioned by the Government before the end of March of the said year, the Committee shall be competent to incur for each of the months April and May of the following financial year an expenditure equivalent to one-twelfth of the expenditure provided under each head, for the said year.

(4)The Committee shall be competent to reappropriate such amount, as may be necessary, from one head of account to another head of account, subject to the condition that the amount so reappropriated under each head of account shall not exceed the amount originally sanctioned in the budget for the said year by more than fifteen per centum under that head of account without prior approval of the Government :Provided that a report regarding the reappropriation of any amount as aforesaid shall be forwarded to the Government for their ratification before the prescribed date.

(5)The Committee may forward a supplementary budget for sanction of the Government in such frm and before such date as may be prescribed and the provisions of sub-sections (2) and (4) shall apply to such supplementary budget.

(6)

(a)Every budget shall make an adequate provision for -

(i)the due performance of the objects of the Tirumala Tirupathi Devasthanams and the proper performance of and the remuneration for the services therein including the dittam for the time being in force ;

(ii)the due discharge of all liabilities and subsisting commitments binding on the Tirumala Tirupathi Devasthanams ;

(iii)the maintenance of the working balance ;

(iv)the arrangement to be made for securing the health, safety or convenience of the pilgrims, worshippers or other persons resorting to the Tirumala Tirupathi Devasthanams : Provided that the provision made under this item shall not be less than forty per centum of the balance of the income for the financial year maintained after making provision for items (i), (ii) and (iii) above ;

(v)the contribution to the reserve fund of the Tirumala Tirupathi Devasthanams as ten per centum of balance referred to in the proviso to item (iv) above ;

(vi)the construction, repair, renovation and improvement of the Tirumala Tirupathi Devasthanams and the buildings connected therewith : Provided that the provision made under this item shall not be less than thirty per centum of the balance of income for the financial year maintained after making provision for items (i), (ii), (iii) and (iv) above.

(b)The budget shall also make provision for the payment of an amount of five per centum of [the annual income as referred to under Section 65] [Substituted 'the balance referred to in the proviso to item (iv) of clause (a)' by Act No. 33 of 2007, dated 11.12.2007.] or rupees one crore twenty- five lakhs whichever is higher to the Common Good Fund created under Section 70.

117. Accounts and Audit.

(1)The financial Adviser and Chief Accounts Officer shall keep regular accounts of all receipts and disbursements for each financial year separately in such form and containing such particulars as may be prescribed.

(a)The accounts of the Tirumala Tirupathi Devasthanams shall be audited annually or if the Government so directs in any case at short intervals.

(b)The audit referred to in clause (a) shall be made by auditor appointed by the Government for the purpose and the auditor shall send a report to the Government containing such particulars as may be prescribed.

(3)It shall be the duty of the Financial Adviser and Chief Accounts Officer and all officers and servants working under him to afford the auditor all such assistance and facilities as may be necessary for the audit of the accounts of the Tirumala Tirupathi Devasthanams.

(4)The remuneration payable to such uditor and the cost of audit shall be paid in the first instance out of the Consolidated Fund of the State and subsequently reimbursed from the funds of the Tirumala Tirupathi Devasthanams.

118. [ Encroachments. [Substituted by Act No. 33 of 2007, dated 11.12.2007.]

- The provisions in Sections 83, 84, 85 and 86 shall apply to Tirumala Tirupathi Devasthanams and the powers therein shall be exercised by the Endowments Tribunal.]

119. [ Enquiries. [Substituted by Act No. 33 of 2007, dated 11.12.2007.]

- The provisions in Section 87 shall apply to Tirumala Tirupathai Devasthanams and the powers therein shall be exercised by the Endowments Tribunal.]

120. Appeals.

- Any person aggrieved may, within ninety days from the date of receipt by him of an order, appeal against such order, where it is passed by -

(i)the Joint Executive Officer or Executive Officer under any provision of this chapter or any rules made thereunder to the Committee.

(ii)the Committee under any provision of this chapter or any rules made thereunder, to the Government :

Provided that where an appeal against the order of the Executive Officer is being heard by the Committee the Executive Officer shall not participate in the deliberations of the Committee in relation to the said appeal.

121. Revision.

(1)The Government may, either suo motu or on an application call for and examine the records from the Board or Committee or the Commissioner in respect of any administrative or quasi-judicial decision taken or order passed under this chapter to satisfy themselves as to the correctness, legality or propriety of such decision or order taken or passed and if in any case it appears to the Government that such decision or order should be modified, annulled, reversed or remitted for consideration, they may pass orders accordingly :Provided that every application to the Government for the exercise of the powers under this section shall be preferred within ninety days from the date on which the decision or order to which an application relates was communicated to the applicant :Provided further that the Government shall not pass any order adversely affecting any person unless such person has been given an opportunity of making his representation.

(2)The Government may stay the execution of any such decision or order pending the exercise of their powers under sub-section (1) in respect thereof.

122. Review.

(1)The Government may either suo motu or on an application from any person interested made within ninety days of the passing of the order under Section 120 or Section 121, review any such order if it was passed by them under any mistake, whether of fact or law or in ignorance of any material fact :Provided that the Government shall not pass any order adversely affecting any person unless such person has been given an opportunity of making his representation.

(2)The Government may stay the execution of any such decision or order, pending the exercise of their powers under sub-section (1) in respect thereof.

123. [ Right of preemption. [Substituted by Act No. 27 of 2002, dated 21.12.2002.]

- No person owning properties on Tirumala Hills shall, without the prior permission of the Executive Officer of the Tirumala Tirupathi Devasthanams alienate the same byway of sale, exchange, mortgage or lease. If he intends to so alienate he shall apply to the Executive Officer for permission with full details of the transaction and the parties involved. The Tirumala Tirupathi Devasthanams shall have a right of pre-emption. If Tirumala Tirupathi devasthanams desires to exercise this right on the terms indicated by the applicant, being those offered to the third party, the applicant shall enter into the necessary contract with Tirumala Tirupathi Devasthanams.]

124. Oath of Office.

- Before the Chairman or a member of the Board or Committee enters upon his office, the Executive Officer or any other officer authorised by him in this behalf shall administer to the Chairman or member the oath of office and secrecy as may be prescribed.

125. Administration Report.

- Within three months after the close of each financial year, the Committee shall submit to the Board a report on the administration of the affairs of the Tirumala Tirupathi Devasthanams, during that year in such form as the Government may determine. The Board shall review the report and submit a copy of the same to the Government with its remarks thereon.

126. Meeting of the Board or Committee.

(1)Every meeting of the Board or Committee shall be presided over by the Chairman and in his absence by the Commissioner.

(2)The Quorum for a meeting -

(a)of the Board shall be five of which one shall be the Chairman or the Commissioner.

(b)of the Committee shall be two of which one shall be the Chairman or Commissioner.

(3)All decisions at the meeting of the Board or Committee shall be by a majority vote :Provided that in the event of tie, the Chairman or the Commissioner who presides over the meetings shall have casting vote.

(4)The Board or Committee shall meet once in every three months.

127. Acts of the Board or Committee not to be invalidated by informality, vacancy etc.

- No act or proceeding of the Board or Committee shall be deemed to be invalid by reason only of a defect in its constitution or on the ground that the Board or Committee or any member thereof, as the case may be, was not entitled to hold or continue in such office by reason of any disqualification or by reason of any irregularity or illegality in his appointment or by reason of any such act or proceeding having been done or conducted during the period of any vacancy in the office of the Chairman or member.

128. Committee to be in possession of institutions and properties.

(1)The Committee shall be entitled to take and be in possession of all the institutions, properties, jewels, records and documents of the Tirumala Tirupathi Devasthanams.

(2)If, in obtaining such possession, the Committee is resisted or obstructed by any person, it may make an application to the Court of competent jurisdiction complaining of such resistence or obstruction, and the court shall, unless it is satisfied that the resistence or obstruction was occasioned by any person claiming in good faith to be in possession on his own account or by virtue of some independent of that of the Tirumala Tirupathi Devasthanams make an order that the Committee be put into possession. Such order shall subject to the result of any suit which may be filed to establish the to the possession of the property, be final.

129. Suits and legal proceedings by or against Tirumala Tirupathi Devasthanams.

- In all suits and other legal proceedings by or against the Tirumala Tirupathi Devasthanams the pleadings shall be signed and verified by the Executive Officer and all processes in such suits and proceedings shall be issued to or served on the Executive Officer.

130. Cost of Proceedings etc.

- The costs, charges and expenses of, and incidental to, any suit, appeal or application to a court under this chapter shall be in the discretion of the court which may direct the whole or any part of such costs, charges and expenses to be met from the funds of the Tirumala Tirupathi Devasthanams or to be borne and paid in such manner and by such persons as it thinks fit :Provided that all costs, charges and expenses incurred by the Government or the Committee in connection with any legal proceedings required in the interests of the Tirumala Tirupathi Devasthanams shall be payable out of the funds of the Tirumala Tirupathi Devasthanams.

131. Annual Inspection.

(1)Notwithstanding any of the provisions of this chapter, the Executive Officer shall furnish the copies of all the statutory returns, approved Budget, Audit Report and of all other correspondence made to Government for information of the Commissioner.

(2)The Government shall cause an annual inspection of the Tirumala Tirupathi Devasthanams by such officer above the rank of the Executive Officer as they may nominate.

Chapter 15

Miscellaneous

132. Power of the Commissioner to transfer proceedings etc.

(1)The Commissioner shall have power at any stage to transfer any proceeding pending before a Regional Joint Commissioner, Deputy Commissioner or an Assistant Commissioner either to his own file, or to another Regional Joint Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be, for disposal.

(2)Any person aggrieved by an order passed by the Commissioner under sub-section (1) may appeal to the Government who may pass such orders thereon as they may deem fit.

133. Duty of trustees, etc., to handover charge to successor and procedure for recovery of possession of institution, etc., in case of default.

(1)Where a person, who

(a)is or has been a trustee on the ground of succession of an institution or endowment ; or

(b)is appointed as trustee, Executive Officer, Office holder or servant of such institution or endowment ; or

(c)is appointed to discharge the functions of a trustee of such institution or endowment in accordance with the provisions of this Act, in any scheme in force at the time of commencement of this Act. ceases to be such hereditary trustee, trustee, Executive Officer, Office-holder or servant or ceases, to discharge the functions of the trustee (hereinafter referred to as the ex-office- holder') on account of the expiry of his term of office or by reason of his suspension, removal or dismissal from office, it shall be the duty of such ex-office-holder, to handover charge of his office and deliver possession of the records, accounts, properties of the institution or endowment including cash to the person who succeeds him or is appointed in his place (hereinafter called the successor') or to the Executive Officer within seven days from the date of service in the prescribed manner of the order directing him to hand over charge of the office to his successor or to the Executive Officer, and if he fails to do so without sufficient cause, he shall be punishable with fine which may extend to one thousand rupees.

(a)Where the successor or the Executive Officer is resisted in or prevented from obtaining the possession of the records, accounts or properties of the institution or endowment by such ex-officio-holder or by any person claiming or deriving title from him or by any person who is otherwise not entitled to be in such possession, any Magistrate of the First Class having jurisdiction shall, on any application made by the successor or the Executive Officer, by an order after notice to the ex-office-holder direct delivery of the possession of such records, accounts and properties of the institution or endowment, to the successor or to the Executive Officer within the time specified in such order.

(b)Every application made under clause (a) shall be accompanied by a certified copy of the order of appointment of the successor alongwith a certificate issued by the Commissioner in such form and afterfollowing such procedure as may be prescribed stating that the records,accounts and properties specified therein belong to the institution or endowment.

(3)Where the ex-officio holder fails to deliver possessionof the records, accounts or properties within the time specified in the order of the Magistrate under sub-section (2), he shall be punishablewith imprisonment which may extend to six months or with fine which may extend to two thousand rupees or with both ; and the Magistrateshall cause the possession of the records, accounts or propertiesto be delivered to the successor, taking such police assistance as may be necessary.

(4)The order of appointment of the successor and the certificatereferred to in clause (b) of sub-section (2) shall not be called inquestion in the proceedigs before the Magistrate under this section.

(5)Nothing in this section shall bar the institution of asuit in a competent court by any person aggrieved by an order under this section for establishing his title to the properties specifiedin the certificate referred to in sub-section (2).

134. Trustee not to lend or borrow money without sanction.

- A trustee or an Executive Office or other person who is in chargeof the administration of a charitable or religious institution orendowment, shall not lend or borrow money on behalf of the charitable or religious institution or endowment, except with the sanction of such authority, and subject to such conditions, as may be prescribed.

135. Dissolution of the Board of Trustees.

- Where at anytime it appears to the Government that any Board of Trustees has failed to perform its functions or has exceeded or abused any of the powersconferred upon it by or under this Act resulting in material lossor loss of prestige to the institution or endowment, the Governmentmay communicate the particulars thereof to the Board of Trustees and if the Board of Trustees fails to remedy such defect, excess, or abuse or to give a satisfactory explanation therefor within such time as the Government may fix in this behalf, the Government may dissolvethe Board of Trustees.

136. Costs of proceedings etc.

(1)The costs, charges and expenses of and incidental to any suit, appeal or application to a Court under this Act shall be in the discretion of the court which may, subject to the provision of Section 67, direct the whole or any part of such costs, charges and expenses to be met from the property or income of the charitable or religious institution or endowment concerned or to be borne and paid in such manner and by such personas it thinks fit.

(2)The costs, charges and expenses of and incidental to, any appeal, application or other proceedings before the Government, Commissioner, Additional Commissioner or Joint Commissioner or Regional Joint Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be, shall be in their discretion, and they shall have power to determine by whom or out of what funds and to which extent such costs, charges and expenses are to be paid ; and the order passed in this regard may be transferred to the Revenue Divisional Officer for recovery of such amounts as arrears of land revenue.

137. Appointment of specified authority by Government incertain cases.

- Where the Board of Trustees have ceased to function after the expiration of its term or where the Board of trustees hasbeen dissolved under Section 135, the Government may for reasons to be recorded appoint a specified authority and cause any or all of the powers and functions of the Board of Trustees to be exercised and performed by such specified authority for such period not exceeding one year as they may think fit.

138. Public Officers to furnish copies of or extracts from certain documents.

- Notwithstanding anything in law, the Commissioner, Additional Commissioner, Regional Joint Commissioner, Deputy Commissioner or Assistant Commissioner, shall have power to require any person having custody of any record, register, report or other document relating to a charitable or religious institution or endowment or any movable or immovable property of such institution or endowment, to furnish copies of, or extracts from any such document and every such person shall on such requisition furnish them.

139. Power to enter and inspect.

- The Commissioner, Additional Commissioner, Regional Joint Commissioner, Deputy Commissioner oran Assistant Commissioner shall, subject to such conditions and restrictions as may be prescribed, be entitled to enter at any time between 9.00a.m. and 6.00 p.m. any premises of the institution or endowment and to inspect in any public office any record, register or other document or any movable or immovable property relating to a charitable or religious institution or endowment.

140. Bequest under will for benefit of charitable or religious institution or endowment.

(1)Notwithstanding anything in any other law for the time being in force where under any will, a bequest has been made in favour of a charitable or religious institution or endowment or such institution or endowment is created, it shall be the duty of the execut or under the will and also the registration authority to forward a copy there of to the Assistant Commissioner within whose jurisdiction such will was or is required to be registered, and in the case of Tirumala Tirupathi Devasthanams to the Executive Officer.

(2)No probate of any such will or letters of administration with such will annexed shall be granted by any court unless it issatisfied that a copy of such will has been forwarded to the authority as provided by sub-section (1).

141. Court fee to be paid as specified in the Third Schedule of Act VII of 1956.

- Without prejudice to the provisions of the Andhra Pradesh Court Fees and Suits Valuation Act, 1956, the properfees chargeable in respect of the documents described in column (2)of the Third Schedule shall be the fees included in column (3) thereof.

142. Savings.

- Nothing in this Act shall -

(a)affect any honour to which any person is entitled by custom,the performance of or interference with the religious worship, ceremoniesand poojas in religious institutions according to the sampradayams and Agamas followed in such institutions ; or

(b)authorise any interference with the religious or spiritual functions of the head of a math including those relating to imparting of religious instructions or rendering of spiritual service.

143. Property of charitable or religious institution or endowment not to vest under the law of limitation after commencement of this Act.

- Nothing in any law of limitation for the time being in force shall be deemed to vest in any person the property or funds of any charitable or religious institution or endowment which had not vested in such person or his predecessor in title before the 30th September, 1951, in the Andhra Area of the State and the 26th January, 1967 in the remaining area of the State.

144. Abolition of shares in Hundi and other rusums.

- Notwithstanding any judgment, decree or order of any Court, Tribunal or other authority or in any scheme, custom, usage or agreement, or in any manual prepared by any institution or in any Farmana or Sanad or any deed or order of the Government to the contrary governing any charitable or religious institution or endowment, all shares which are payable or being paid or given or allowed at the commencement of this Act to any Trustee,Dharmakartha, Mutawalli, any office holder or servant including an Archaka or Mirasidar and share or shares, in the Kanukas offered either in kind or in cash or both by the devotees either in Hundi, Plate or otherwise, or any rusum in the Archana or Seva tickets and tickets for tonsuring or any rusums collected from the person for the performance of marriage or Upanayanam and the like, all offerings made in the premises of the Temple or at such places as may be specified by theTrustee, all Prasadams and Panyarams offered either by the Templeor devotee, and such other kinds of offerings, all shares in the lands of the institution or endowment allotted or allowed to be in possession and enjoyment of any archaka, office holder or servant towards remuneration or otherwise for rendering service and for defraying the Paditharam'and other expenses connected with the service or management of thetemple, shall stand abolished with effect on and from the commencementof this Act.[Provided that the above said provision shall be applicable only for those institutions whose annual income as defined under Section 65 exceeds Rs. 5.00 lakhs per annum:Provided further that notwithstanding anything contained in this Section, the Commissioner shall be competent to frame a separate scheme in case of such institutions where he satisfies himself for the reasons to be recorded in writing that framing of such a scheme is necessary stipulating the conditions of service and payment of emoluments to the Archakas, office holders and servants of the institution. Such a scheme shall come into force only after approval of the Dharmika Parishad.] [Added by Act No. 33 of 2007, dated 11.12.2007.]Explanation. - For the purposes of this sub-section,the cooked rice or such other things, offered to the deity towards "Nitya Nyvedyam" alone as per the dittam, permitted by the ExecutiveOfficer or trustee to be appropriated by the Archaka or other servants of the temple shall not be considered as offerings.

145. Adoption or amalgamation of institutions and Endowments.

(1)Where the Commissioner has reason to believe that any religion institution is not capable of maintaining out of its funds, he may,in the interest of proper management of administration, subject tosuch restrictions and conditions as he may deem fit, direct the amalgamation or as the case may be, the adoption of such religious institution by any other religious institution having similar objects and capableof managing such institution and there upon the trustee of the institution to which it is amalgamated or by which it is adopted shall maintainand administer such institution.[Provided that the conditions to be satisfied for any such adoption or amalgamation shall be as may be prescribed.] [Added by Act No. 33 of 2007, dated 11.12.2007.]

(2)On such amalgamation or adoption the institutions shall be deemed to compromise a single institution and administered as if they were a single institution published under Section 6.

(3)Where the institution so amalgamated or as the case maybe adopted under sub-section (1), subsequently found to be capableof being managed by itself, the Commissioner may in the interest ofproper management of administration, revoke the orders issued undersub-section (1), and there upon the institution shall manage its affairs independently out of its funds.

(4)An appeal shall lie to the Government against the orders passed by the Commissioner under sub-section (1) or sub-section (3).

146. Constitution of Renovation Committee and its liability.

(1)The Government may constitute a renovation committee to any religious or charitable institution consisting of persons with qualifications prescribed in Section 18 and subject to qualifications specified in Section 19.

(2)The composition of the Committee, the term of the Office of the members of the Committee and other matters relating to thefunctions of the committee shall be such as may be prescribed.

(3)The provisions in Chapter VII except Section 57 shall apply to the renovation committee.

147. Imposing of fines and execution.

(1)If any trustee including the Executive Officer or other person in whom the administrationof an institution or endowment is vested or any agent of, or personworking under the trustee -

(a)refuses, neglects or fails to comply with the provisions of Sections 43, 56 or 133 ;

(b)refuses, neglects or fails to furnish such accounts, returns,reports or other information relating to the administration of theinstitution or endowment or its funds, property or income or the applicationthereof, at such time and in such manner as the Commissioner, theAdditional Commissioner, the Regional Joint Commissioner, the DeputyCommissioner or the Assistant Commissioner may require ; or

(c)refuses to permit, or causes obstruction to, or inspection by the Commissioner, Additional Commissioner, Joint Commissioner,Regional Joint Commissioner, Deputy Commissioner, or an AssistantCommissioner, of any movable or immovable property belonging to orof any records, correspondence, plans, accounts and other documentsrelating to the institution or endowment, neglects or fails to producethem for inspection ; the trustee or where there is more than onetrustee, each of the trustees shall be punishable with fine whichmay extend to two hundred rupees, and in case the act or default complainedof continues for more than one month with a further fine which mayextend to one hundred rupees for every week or part thereof during whichthe act or default so continues.

(2)No Court shall take cognizance of an offence punishable under sub-section (1), except on the complaint in writing of the Commissioner.

(3)No offence punishable under sub-section (1) shall be enquired into or tried by any Court inferior to that of a Magistrate of theFirst class.

(4)The Commissioner may accept from any trustee who has committed or is reasonably suspected of having committed any of the offencesreferred to in sub-section (1), by way of composition of such offence,a sum of money not exceeding one thousand rupees.

(5)Any fine imposed under sub-section (1) or any money payable by way of composition under sub-section (4) shall be paid by the trusteefrom his own funds and not from the funds of the institution concerned.

148. Recovery of contributions etc., as arrears of land revenue.

(1)The Revenue Divisional Officer or the Deputy Commissioner within whose jurisdiction any property of the trustee or other personfrom whom an amount is recoverable by way of surcharge under the provisionsof this Act is situated shall, on a requisition made by the Commissioner,recover such amount as if it were an arrear of land revenue and paythe same to the charitable or religious institution or endowment concerned.

(2)Where trustee fails to pay the contribution and other costs due to the Government within the time allowed, the Revenue DivisionalOfficer or the Deputy Commissioner within whose jurisdiction any propertyof the institution or endowment is situate, shall on requisition madeto him in the prescribed manner by the Commissioner and subject tothe provisions of this section recover such amount as if it were anarrear of land revenue.