Section 31(1) in Madras Hindu Religious and Charitable Endowments Act, 1951
(1)The Commissioner may, after holding an enquiry in such manner as may be prescribed by order, declare that, after satisfying adequately the purposes of the religious institution and after setting apart a sufficient sum for the repair and renovation of the buildings connected with the math or temple or the endowments attached thereto, there is a surplus which is not required for any such purpose, and may, by such order, director that such surplus as is declared to be available, be appropriated to religious, educational or charitable purposes:Provided that, in the case of a temple founded and maintained by a section of the Hindu Community, the surplus shall, as far as possible, be utilized for the benefit of the said section for the purposes mentioned above.
