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Section 74(1)(dd) inserted by Act 20 of 1976 reads as follows:

The authority to sanction the lease of any property 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 shall be sanctioned, shall be such, as may be prescribed.
(b) Section 107 deals with the power to make rules. Section 109 deals with repeals and savings. Under Section 109(2)(a) of Act 17 of 1966 notwithstanding such repeal all rules made, notifications or certificates issued, orders passed, decisions made, proceedings taken and other things done by any authority or officer under the repealed Act or Regulation as the case may be, shall insofar as they are not inconsistent with this Act be deemed to have been made, issued, passed, taken or done by the appropriate authority or officer under the corresponding provisions of this Act and shall have effect accordingly until they are modified, canceled or superseded under the provisions of this Act.
(c) Rules also have been made under Section 74 read with Section 107 of Act 17 of 1966 relating to notice of any sale, exchange, mortgage of immovable property of the religious institution or endowment in G.O.Ms. No. 515 dated 17.04.1969. No rules have been made under the Act 17 of 1966 relating to the leases of the properties in respect of religious institution under Section 74(1)(dd) for sanction of leases of any immovable property. Therefore, the rules made under the Act XIX of 1951 pursuant to the rule making power under Section 100(2)(m) i.e. Rule 9 as extracted above, shall be deemed to have been made under Act 17 of 1966 as the said rules made under Section 100(2)(m) of Act XIX of 1951 are not inconsistent with Section 74(1)(dd) of Act 17 of 1966 and the rules made thereunder relating to leases of immovable property of the religious institutions.

29. Admittedly Section 29 of Act XIX of 1951 stands repealed by Act 17 of 1966 by virtue of Section 109. But by saving clause of Section 109(2), all rules made and issued under the repealed Act XIX of 1951 insofar as they are not inconsistent with Act 17 of 1966 shall be deemed to have been made and issued under the corresponding provisions of Act 17 of 1966 and shall have effect accordingly until they are modified, cancelled or superceded. No doubt, there is no corresponding Section to Section 29 of Act XIX of 1951 under Act 17 of 1966 but Section 74 alone deals with alienation of immovable property. Section 74(1)(a) deals with gift, sale, exchange and mortgage of immovable property whereas Section 74(1)(d) deals with subsisting leases of immovable property and Section 74(1)(dd) deals with sanction of lease of property of the religious institution and the manner in which and period for which such leases shall be sanctioned, shall be such as may be prescribed. No rules have been prescribed with regard to the manner and the period under Section 74(1)(dd) of Act 17 of 1966. Therefore, Rule 9 framed under Section 100(2)(m) of repealed Act XIX of 1951 shall be deemed to have been made under Section 74(dd) of Act 17 of 1966 and shall continue, as the said rule is not inconsistent with Section 74(dd). As the said rule has been specifically made by virtue of particular rule making authority under Section 100(2)(m) of Act XIX of 1951 with regard to the manner in which and the period for which the leases of the properties of the religious institutions shall be made. As Section 100(2)(m) is in parametaria and in consistence with Section 74(1)(dd), the said Rule 9 does apply and continue and shall be deemed to have been made under Section 74(dd) of Act 17 of 1966.

30. Rule 9, which is deemed to have been made under Section 74(1)(dd) of Act 17 of 1966 was the only relevant provision of the Rules for grant of lease when the Board passed its resolution and that is the reason why the TTD Board recommended to fix the period of the lease by the Government alone. However, the Commissioner sanctioned the grant of lease of the site for a period of 6 years only and after the permission was accorded in respect of 27 cents Ex.A6 lease deed was executed for a period of 6 years alone and as already pointed out there was no any sanction by the Commissioner for grant of lease in respect of 57 cents by Ex.B3 lease deed for a period of 6 years. However, the said rules are deemed to have been in force and made under Act 17 of 1966 till the TTD Act, 1979 was enacted and the rules made thereunder. After TTD Act, 1979 came into force the specific powers conferred on the Commissioner for sanction was taken away as he himself constituted the Ex-officio Member of the Board of Trustees under Section 4 of the Act and also he shall be the Ex-officio Member of the Committee also. The Committee shall manage the properties, funds and affairs of TTD. Therefore, the said rules are deemed to have been continued till the TTD rules have been framed under Chapter XXIII relating to leases of lands under TTD Act, 1979. Under Rule 189 of TTD Rules, 1979 the committee of TTD shall have power to lease the lands on nomination for any number of years, of course, not exceeding 99 years in favour of public institutions or for public purposes after duly recording the reasons in writing and subject to ratification by the Government from 24.07.1981 onwards.