Section 148 in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
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.(3)(a)On receipt of a requisition under sub-sections (1)and (2) the Revenue Divisional Officer or the Deputy Commissionershall issue a notice to the trustee or other person concerned -(i)requiring him to pay within fifteen days from the date of service thereof, the amount mentioned in the requisitions and specifiedin the notice ; and(ii)stating that on default, such amount will be recoveredas if it were an arrear of land revenue.(b)If, within the period of fifteen days aforesaid the amount demanded is not paid, the Revenue Divisional Officer or Deputy Commissionershall proceed to recover the amount specified in the notice togetherwith the charges oflection, as if it were an arrear of land revenue.(4)The Revenue Divisional Officer or the Deputy Commissioner shall on receipt of a requisition under sub-section (2) withhold theamount mentioned therein out of the tasdik or any other allowanceor amount payable by the Government to the institution or endowmentconcerned and where the tasdik or other allowance or amount is insufficientfor the purpose, the Revenue Divisional Officer or the Deputy Commissionershall withhold the amount of allowance available and recover the balanceas if it were an arrear of land revenue.(5)Place of worship including temples, tanks and places where Utsavas are performed, Idols, Vahanams, Jewels and such vessels, andother articles of the institution or endowment as may be necessaryin accordance with the usage of the institution or endowment for thepurposes of worship or processions shall not be liable to be proceededagainst in pursuance of sub-sections (2), (3) and (4).(6)Instead of selling the property under the provisions ofthe Andhra Pradesh Revenue Recovery Act, 1864, it shall be open to the Revenue Divisional Officer or the Deputy Commissioner at the instance of the Commissioner to appoint a receiver to take possession of the property or such portion there of as may be necessary and collect the income thereof until the amount to be recovered is realised. The remuneration, if any, paid to the Receiver and the other expenses incurred by him shall be paid out of the institution or endowment concerned after providing for the purposes specified in item (i) ofclause (o) of sub-section (2) of Section 57.(7)No suit, prosecution or other legal proceedings shall be entertained in any court of law against the Government or any officer or other employee of the Government for anything done or intended to be done in good faith in pursuance of this section.(8)The powers exercisable by the Revenue Divisional Officer,or the Deputy Commissioner under this section, except the power to appoint a Receiver under sub-section (6) shall also be exercisableby any other officer not below the rank of a Mandal Revenue Officeror an Assistant Commissioner authorised by the Revenue Divisionalofficer or by the Deputy Commissioner, as the case may be, in thisbehalf.
