Section 2 in Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments (Jewels or Other Valuables and Documents Maintenance) Rules, 1987
2.
Subject to the administrative control of the Trustee,the Executive Officer of every Charitable or Religious Institution or Endowment shall maintain a register in such form as may be specified by the Commissioner containing lists of jewels, gold and silver vessels and other valuables, of the Institution or Endowment. The lists shall give a correct description and full particulars of all jewels and also gems, if any, in the jewels and other valuables The weight and the estimated value of the jewels and other valuables, other than the Vahanams shall be indicated in the respective lists. Where new jewels or valuables are purchased or otherwise acquired, entries to that effect shall be made in the said register. When any jewel or valuable is sold, lost exchanged or altered, an entry shall be made about such sale, loss, exchange or alteration in the said register and any new jewel or valuable that is substituted thereof shall be entered as fresh item, indicating the authority for such substitution.
