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Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959
Administration of the Hindu Religious and Charitable Endowments Common Good Fund Rules, 1962
1. Short title.
2. Crediting the moneys received towards the Fund.
3. Commissioner to provisionally decide applications under subsection (1) of section 97.
4. Publication of notice inviting objections to grant aid.
5. Contents of the notice.
6. Final Orders.
Advisory Committee Rules, 1997
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Alienation of Immovable Trust Property Rules
1.
2.
2A.
3.
Application and Appeals Rules
1.
2.
3.
4.
5.
6.
7.
8.
Appointment of Auditors Rules
1.
2.
Appropriation of Endowments Rules
1.
2.
3.
4.
5.
Assessment, Levy and Recovery of Contribution Costs Rules
1.
2.
2A.
2B.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Collection of Income and the Incurring of Expenditure Rules
1. Short title.
2. Income to be collected on the due dates.
3. Responsibility of the trustee.
4. Trustee to grant receipts for all items of income.
5. Issue of temporary receipt.
5A. Prevention of improper collection.
6. Signature or thumbimpression of the person to whom receipt is issued, to be obtained.
7. Accounting collections without delay.
8. Only the trustee can give, a valid discharge of a claim.
9. Appropriation of receipts to expenditure to be avoided.
10. No expenditure without budget sanction.
11. Expenditure to be incurred according to dhittam and budget.
12. Claims indisputably payable.
13. Bill to be signed by persons making claim against the institution.
14. Responsibility of persons making disbursements without the sanction of the trustee.
15. Receipts to be obtained for all payments.
16. All purchases shall be supported by bill or certificate.
17. Definition of trustee for purpose of rules 2 to 16.
18. Authority to write off irrecoverable loans, etc.
19. Accounts, etc., to be maintained according to the Manual of Accounts of the Hindu Religious and Charitable Endowments Administration Department.
Delegation of Powers Rules
1.
2.
3.
4.
5.
Determination of Properties of Defunct Institutions Rules
1.
2.
3.
4.
5.
6.
Determination of Surcharge Rules
1.
2.
3.
4.
4A.
5.
6.
7.
8.
9.
10.
District Committee Rules, 2019
1. Short title.
2. Chairman of District Committee.
3. Place of meetings.
4. Convenor of meeting.
5. Procedure for holding meeting.
6. Chairman to preside over meeting.
7. The Quorum.
8. Functions of District Committee.
9. Decision by majority of votes.
10. Communication of proceedings of meeting.
11. Ceasing to hold office.
12. Resignation of Chairman or member.
13. Filling up of Vacancy.
14. Travelling Allowance to Chairman and member.
Enfranchisement of Devadasi Inams Rules
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
Exchange, Sales, Etc., of Inam Lands Rules
1.
2.
3.
4.
5.
6.
Form of Certificate Rules
1.
2.
3.
Framing of Schemes Rules
1.
2.
3.
4.
5.
6.
7.
8.
Functioning of the Board of Trustees Rules
1.
1A.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
18A.
19.
20.
Furnishing of Security by Officers and Servants Rules
1. Short title.
2. Executive Officer to furnish security.
3. Amount of security to be furnished.
4. Period within which security is to be furnished.
5. Government may extend the time for furnishing the security.
6. Form of security.
7. The provisions of the Tamil Nadu Financial Code to apply to security.
Grant of Certified Copies Rules
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Grant of Travelling Allowance to Trustees of Religious Institutions Rules
1. Short title.
2. Conditions shall be those laid down in the Tamil Nadu Travelling Allowance Rules.
3. Rate of travelling allowance, etc., to trustee.
4. Only one of the trustees shall be eligible to draw travelling advance for a particular journey.
5. Executive Officer appointed as trustee to be paid travelling advance out of the funds of the institution.
6. Controlling and countersigning authority.
7. Claims should be made within six months.
Holding of Inquiries Rules
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
Inspection of Documents and Levy of Fees Rules
1.
2.
3.
4.
5.
6.
7.
8.
Inspection of Records, Registers or Documents Rules
1.
2.
3.
4.
Installation, Safeguarding and Accounting of Hundials Rules, 1975
1. Short title.
2. Definitions.
3. Permanent.
4. Temporary hundial.
5. Maintenance of register.
6. Arrangements for sealing of hundials.
6A. Power to direct installation of hundials.
7. Installation of hundials for specific purposes.
8. Prevention from theft, fire, etc.
9. Arrangement for opening of hundials in cases of emergencies.
Levy of Fees for Service of Processes and Notices Rules
1.
2.
3.
Management and Preservation of Properties of Religious Institutions Rules
1. Short title.
2. Definitions.
3. Annual report on works to be carried out.
4. Preparation of plans and estimates for works.
5. Estimate of works.
6. Report.
7. Specification.
8. Statement of measurement.
9. Abstract of estimates.
10. Works not purely secular.
11. Execution of building works by worshipper or other person.
12. Submission of plans and estimates to appropriate authority.
13. Sanction of plans by appropriate authority.
14. Supervision, control and inspection of building works.
15. Execution of minor building works in anticipation of sanction.
16. Deviations from plan and estimate not to be made without sanction.
17. Obtaining supplies.
18. Tenders to be called for.
19. Advertisement or notice calling for tenders.
20. Procedure for acceptance of tenders.
21. Overwriting, etc., in rates tendered.
22. Preparation of comparative statement of the rates tendered.
23. Acceptance of tenders.
24. Form of security in contracts.
25. Contracts on behalf of religious institution.
26. Execution of contract.
27. Matters to be specified in contracts.
28. Variation of terms of contracts.
29. Contracts to be in conformity with rules.
30. Construction and repair of gopurams, etc., to be entrusted to stapathis.
31. Repairs, alterations, etc., to antiquities.
32. Travelling allowance to officers, private engineers and stapathis.
33. Trustees to afford facilities to officers, etc., for inspection of building works.
34. Payment of travelling allowances.
35. Inspection to report the necessity for a building work.
36. Maintenance of registers, accounts, etc., in respect of building works.
37. Care of structure.
37A. Insuring of valuable building.
38. Archaeological department to be consulted regarding building work.
39. Issue of directions by Government regarding building works of a secular character.
40. Trustees to afford facilities to officers, etc., for inspection, etc., of building works of secular character.
41. Exclusion from the operation of these Rules.
42. Maintenance of register of the immovable properties.
43. Trustees to inspect all lands, irrigation works and drainage works of religious institution.
44. Procedure for preparation of plans and estimates for improvement of land.
45. Inspection of works relating to lands by appropriate authority.
46. Allowances and fees admissible to officers referred to in rule 45.
47. Rules 33 to 36 to apply to officers referred to in rule 45.
48. Government to issue directions in regard to inspection of irrigation source, tanks, etc., belonging to religious institution.
49. Maintenance of temple cars, palanquins, etc.
50. Register of idols.
51. Sale, gift or exchange of idols.
52. Alterations to or melting of idols.
53. Formation of Thiruppani Committees.
54. Thiruppani Committee Members and Secretary.
55. Meetings of Thiruppani Committee.
56. Collections by Thiruppani Committee.
57. Submission of estimates by Thiruppani Committee.
58. Payment to contractors by Thiruppani Committee.
59. Audit of accounts maintained by Thiruppani Committee.
60. Direction of appropriate authority by Thiruppani Committee.
61. Painting of building works.
62. Maintenance of temple car.
63. Duties of the trustees of temple in the matter of celebrating car or theppam festival.
63A.
64. Application.
65. Arrangements for the movement of temple cars.
66. Conduct of theppam festival.
Manner of Audit of Accounts Rules
1. Short title.
2. Place of audit.
3. Auditor to verify the cash balance.
4. Items to be verified by the Auditor.
5. Contents of the audit report.
6. Appendices to audit report.
7. Abstract of the accounts audited.
8. Publication of the abstract.
Manner of Proof of Professing Hindu Religion Rules
1. Short title.
2. Pledge to be in the form prescribed.
3. When the pledge should be taken.
Manner of Publication of the List of Religious Institutions (Other than Maths or Specific Endowments Attached Thereto) Rules
1.
2.
4.
Manner of Publication of the Standard Scale of Expenditure Rules
1.
2.
3.
Notice for enforcement of service or Charity Rules
1.
2.
Notification of Religious Institutions Rules
1.
2.
3.
Pannai Cultivation of Lands of Religious Institutions Rules
1. Short title.
2. Institutions shall not resort to Pannai Cultivation.
Punishment of Office-Holders and Servants of Religious Institutions (Other than Maths and Specific Endowments Attached Thereto) Rules
1.
2.
3.
4.
5.
Religious Institutions (Custody, Investments and Lending or Borrowing of Moneys) Rules, 1963
1. Short title.
2. Custody of moneys.
3. Investment of moneys required for current expenses.
4. Moneys received as deposits.
5. Moneys how to be lodged.
6. Withdrawals.
7. Investment of moneys other than those referred to in rules 3 and 4.
8.
Religious Institutions (Lease of Immovable Property) Rules, 1963
1. Short title.
2. Lease by public auction.
3. Period and terms of lease.
4. Auction notice.
5. Particulars to be furnished in the auction notice.
6. Authority to conduct the auction.
7. Earnest money.
8. Grant of lease.
9. Security.
10. Extension.
11. Lease otherwise than by public auction.
12.
13. Veto by Commissioner.
14. Confirmation.
15. Remission.
16. Rules not to apply.
17. Fixation of fair rent to buildings belonging to the religious institutions.
Religious Institutions Custody of Jewels, Valuables and Documents and Disposal Rules
1. Short title.
2. Maintenance of register, etc.
3. Arrangements for the safe custody of jewels and valuables.
4. Custody of jewels and valuables where there is no Executive Officer.
5. Custody of jewels and valuables where there is an Executive Officer.
6. Custody of doublelock system.
7. Taking out jewel or valuable out of the receptacle or strong room.
8. Procedure to be followed when jewels and valuables are to be entrusted to an officeholder for use during festival.
9. Entrusting jewels and valuable to an archaka or other officeholder.
10. Procedure to be followed if possession of jewel or valuable is vested in one or more officeholders under any Scheme or any decree of Court.
11.
12. The Commissioner to issue instructions for the preservation of articles.
13. Trustee shall not melt any jewel or valuable.
14. Trustee shall not make any new jewel or vahanam.
15. Custody of documents.
16. Documents in joint custody taken out for reference.
17. Responsibility of the persons having joint custody.
18. Rules 16 and 17 to apply to documents in the safe custody of the Chairman.
19. Custody of documents other than those referred to in rule 15.
20. Rules 15 to 19 shall be subject to any Scheme settled.
21.
Removal of Encroachments on Lands or Buildings Belonging to Religious Institutions Rules
1. Title and applications.
2. Definitions.
3. Form and service of notice.
4. Contents of notice under sections 78 (3) and 80 (3).
5. Enquiries.
6. Issue of orders on removal of encroachments.
Resumption and Regrant of Inams Rules
1.
2.
3. Form of application and presentation thereof.
4. Copies to accompany application.
5. Deed of alienation, if any, to accompany application.
6. Procedure of Collector.
7. Service and publication of notice of application.
8. Procedure at inquiry.
9. Publication of order of resumption.
10. Time for presentation of appeals.
11. Procedure in appeal.
12. Application for execution of order of regrant.
13. Manner of execution of order of regrant.
14. Issue of the title deed where inam comprises both warams.
15. Assessment to be levied on resumed inam consisting only of melwaram.
Rules Relating to Joint Custody of Jewels and Hundials During the Period of Executive Officers
1.
Submission of Budgets, Deposits, Accounts, Returns or Other Information Rules
1. Short title.
2. Explanatory memorandum to accompany budget.
3. Statement to be submitted by the trustee regarding value of tools, etc.
4. Demand, collection and balance statement to be submitted by the trustee.
5. Abstract of receipt and expenditure to be submitted by the trustee.
6. Statements, etc. to be submitted.
7. Listed institutions to send administration reports.
8.
9. Notice to be given to the trustees before making alterations, omissions or additions in the budget.
10. Contents of the notice.
11. Timelimit for making representations.
12. Publication of notice.
13. Affixture of notice, if the addressee is not available or refuses to receive notice.
14.
Tamil Nadu Hindu Religious Institutions (Officers and Servants) Service Rules, 1964
1. Short title and application.
2. Definitions.
3. Officers and servants to profess Hindu religion.
4. Physical fitness.
5. Age.
6. Disqualifications.
7. Probation.
8. Suspension or termination of probation.
9. Probationer's suitability for full membership.
10. Extension of probation.
11. Increment.
12. Certificate of fitness for performing certain service.
13. Qualification for outdoor servant.
14. Pay and emoluments of officers and servants.
15. Leave.
16. Special order of the Assistant Commissioner or of the Commissioner laying down qualifications to certain posts.
17. Power to exempt from the operation of these rules.
18. Maintenance of service registers.
19. Maintenance of personal files.
20. Cashier, etc., to execute security bond.
21. Fixing the amount of security.
22. Conditions as to the furnishing of security.
23. Exemptions.
24. Investment of security furnished.
25. Refund of security.
26. Gratuity.
27. Reduction of gratuity.
28. Recovery from gratuity and payment of gratuity to the family of employees.
29. Appointing authority to sanction gratuity.
30. Commissioner may sanction gratuity to servant of any institution.
31. Counting of service in a different institution.
32. Contributory Provident Fund Scheme.
32A.
32B. Family Benefit Fund Scheme.
33. Savings.
Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959
1. Short title, extent, application and commencement.
2. Power to extend Act to Jain religious institutions and endowments.
3. Power to extend Act to charitable endowments.
4. Exemptions.
5. Certain Acts not to apply to Hindu Religious Institutions and Endowments.
6. Definitions.
7. Constitution of Advisory Committee.
7A. Constitution of District Committee.
8. Authorities under the Act.
9. The Government to appoint Commissioner, etc.
10. Commissioner, etc., to be Hindus.
11. Commissioner to be corporation sole.
12. Commissioner, etc., to be servants of Government.
13. Delegation to Additional Commissioner, Joint Commissioners or Deputy Commissioners.
13A. Powers and duties of Additional Commissioner and Joint Commissioner.
14. Territorial jurisdiction and powers and duties of Assistant Commissioners.
15 to 20.
21. Power of Commissioner to call for records and pass orders.
21A. Powers of Joint or Deputy Commissioner to call for records and pass order.
22. Other powers of the Commissioner.
23. Powers and duties of the Commissioner in respect of temples and religious endowments.
24. Power to enter religious institutions.
25. Commissioner, etc., to observe appropriate forms and ceremonies.
25A. Qualifications of trustees.
26. Disqualifications of trustees.
27. Trustee bound to obey orders issued under Act.
28. Care required of trustee and his powers.
29. Preparation of register for all institutions.
30. Annual verification of the register.
31. Submission of register once in ten years.
32. Trustee to furnish accounts, returns, etc.
33. Inspection of property and documents.
34. Alienation of immovable trust property.
34A. Fixation of lease rent.
34B. Termination of lease of immovable property.
34C. Payment of amount.
34D. Bar of jurisdiction of Civil Court.
35. Authority of trustee to incur expenditure for securing health, etc., of pilgrims and worshippers and for training of archakas, etc.
36. Utilisation of surplus funds.
36A. Utilisation of surplus funds for Hindu marriages.
36B. Utilisation of surplus fund for making contribution towards any fund for the purpose of feeding the poor, etc.
37. Appeals.
38. Enforcement of service or charity in certain cases.
39. Power of trustee of math or temple over trustees of specific endowments.
40. Enfranchisement of land, etc., held by a devadasi on condition of service in a temple.
41. Resumption and regrant of inam granted for performance of any charity or service.
42. Officeholders and servants of religious institutions not to be in possession of jewels, etc., except under conditions.
43. The Commissioner to sanction compromise of legal proceedings.
43A. Appointment and duties of executive officer in temples under maths.
44. Sections 45 to 58 not to apply to maths or specific endowments attached to maths.
45. Appointment and duties of Executive Officers.
46. Commissioner to publish list of certain institutions.
46A.
47. Trustees and their number and term of office.
47A. Delegation of powers by Government.
48. Chairman.
49. Power of Assistant Commissioner to appoint trustees and fit persons.
49A. Existing trustees in the case of religious institutions first included in the list under section 46 to cease to hold office.
49B. Power of executive officer and Chairman of Board of Trustees not to implement order or resolution of trustees or Board of Trustees in certain cases.
50. Power under sections 47, 49 and 49A to be exercisable notwithstanding provision in scheme.
51. Claims of certain persons to be trustees.
52. Nonhereditary trustees holding office on the date of the commencement of the Act.
53. Powers to suspend, remove or dismiss trustees.
54. Filing up of vacancies in the office of hereditary trustee.
55. Appointment of officeholders and servants in religious institutions.
56. Punishment of officeholders and servants in religious institutions.
57. Power to fix fees for services, etc., and to determine their apportionment.
58. Fixing of standard scales of expenditure.
59. Suit for removal of trustee of math or specific endowment attached thereto.
60. Arrangements when vacancies occur.
61. Fixing of standard scales of expenditure.
62. Power to spend pathakanika.
63. Joint Commissioner or Deputy Commissioner to decide certain disputes and matters.
64. Power of Joint Commissioner or Deputy Commissioner to settle schemes.
65. Power of Commissioner to settle schemes.
66. Appropriation of endowments.
67. Determination and application of properties and funds of defunct religious institutions.
68. Joint Commissioner or Deputy Commissioner to forward copies.
69. Appeal to the Commissioner.
70. Suits and appeals.
71. Issue of notice to show cause why institution should not be notified.
72. Consideration of objections, if any, and notification of institution.
73. Scheme to lapse on notification.
74. Appointment of salaried Executive Officer.
75. Section 64 not to apply to notified institutions.
75A. Notifications under Chapter VIA of Madras Act II of 1927 to continue in enforce.
75B. Further continuance of notifications under Chapter VIA of Madras Act II of 1927.
75C. Right of suit.
76. Saving.
77. Transfer of lands appurtenant to or adjoining religious institutions prohibited except in special cases.
78. Encroachment by persons on land or building belonging to charitable or religious institution or endowment and the eviction of encroachers.
79. Mode of eviction on failure of removal of the encroachment as directed by the Joint Commissioner.
79A. Encroachment by group of persons on land belonging to charitable religious institutions and their eviction.
79B. Penalty for offences in connection with encroachment.
79C. Recovery of moneys due to religious institution, as arrears of land revenue.
80. Eviction of lessees, licensees or mortgagees with possession in certain cases.
81. Appeals against Joint Commissioners or the orders of Deputy Commissioner under section 80.
82. Payment of compensation.
83. Constitution of Tribunals.
84. Suits against award.
85. Protection of action taken under this Chapter.
86. Budget of religious institution.
87. Accounts and Audit.
88. Authority to whom Audit Report is to be submitted.
89. Contents of Audit Report.
90. Rectification of defects disclosed in audit and order of surcharge against trustee, etc.
91. Chapter to apply notwithstanding provision in scheme.
92. Religious institutions to pay an annual contribution to the Government.
93. Recovery of costs and expenses incurred on legal proceedings.
94. Assessment and recovery of contributions, costs, charges and expenses.
95. Contribution not to be levied in certain cases.
96. Religious and Charitable Endowments Administration Fund.
97. Creation of Hindu Religious and Charitable Endowments Common Good Fund.
97A. Maintenance of Incorporated Devaswoms out of Devaswom Fund.
97B. The Devaswom Fund.
97C. Devaswom Surplus Fund and its administration.
97D. Devaswom properties.
97E. Unincorporated Devaswoms.
98. Public officers to furnish copies of or extracts from certain documents.
99. Power to inspect.
100. Bequest under will for benefit of religious institution.
101. Putting Trustee or Executive Officer in possession.
102. Cost of proceedings, etc.
103. Trustee not to lend or borrow moneys without sanction.
104. Courtfees to be paid as prescribed by Schedule.
105. Saving.
106. Removal of discrimination in the distribution of prasadams or theerthams.
107. Act not to affect rights under Article 26 of the Constitution.
108. Bar of suits in respect of administration or management of religious institutions, etc.
110. Procedure and powers at inquiries under Chapters V and VI.
111. Notifications, orders, etc., under Act not to be questioned in Court of law.
112 to 113.
113A. Power of Government to direct disposal of appeal or revision pending before the Commissioner by a judicial officer.
114. Power of Government to call for records and pass orders.
114A. Power of Government to review.
115. Limitation.
116. Power to make rules.
117. Construction of reference to the Board, President or Commissioner.
118. Repeals and savings.
119. Conditions of service of certain persons.
119A. Board of Trustees control over Karanma services.
120. Commissioner to repay certain sums to the Government.
120A. Power to amend, alter or add to Schedule I.
121.
122.
Tamil Nadu Hindu Religious and Charitable Endowments Constitution of Tribunal Rules, 1965