primary law

G.O. Ms. No.79, Creation of New Chennai and Trichy Zones, 2026

The Commercial Taxes, Registration and Religious Endowments Department issued G.O. Ms. No.79, dated 23rd July 2026, to allocate administrative jurisdiction and duties to Additional Commissioners of the Hindu Religious and Charitable Endowments Department at Chennai and Trichy. It creates North and South administrative zones for specified religious institutions and delegates responsibilities including inspection of property, approval of certain temple property leases, monitoring of temple land revenue and removal of encroachments.

Category
Gazette notifications
Effective
1 January 2026
Pages
3
Status
In force
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Purpose and scope

G.O. Ms. No.79 of the Commercial Taxes, Registration and Religious Endowments Department, dated 23rd July 2026, follows the sanction of Additional Commissioner posts for the Chennai and Thiruchirappalli Divisions. It assigns the Chennai Additional Commissioner to the North zone and the Trichy Additional Commissioner to the South zone, subject to the administrative control of the Commissioner of the Hindu Religious and Charitable Endowments Department.

The allocation concerns religious institutions administered under the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959. It does not announce a general change to privately owned land.

Administrative jurisdiction

The Additional Commissioner at Chennai has jurisdiction over Chennai 1, Chennai 2, Chennai 3, Kancheepuram, Vellore, Tiruvallur, Villupuram, Cuddalore, Tiruvannamalai, Dharmapuri, Salem, Erode and Coimbatore.

The Additional Commissioner at Trichy has jurisdiction over Tiruppur, Trichy, Perambalur, Thanjavur, Tiruvarur, Nagapattinam, Mayiladuthurai, Madurai, Dindigul, Sivagangai, Tirunelveli and Thoothukudi.

Key delegated powers

Depending on the type of religious institution, the Additional Commissioners may:

  • Prepare and verify basic registers and receive periodic register submissions.
  • Inspect property and documents of all religious institutions.
  • Approve budgets of specified non senior grade religious institutions.
  • Assess and levy contributions and audit fees, and recover legal expenses.
  • Approve procurement tenders for specified temples from Rs.5,00,000 to Rs.10,00,000.
  • Approve temple property lease or licence auctions where the annual fee or rent is between Rs.5,00,001 and Rs.10,00,000, except matters not requiring the Commissioner’s veto power.
  • Sanction specified transfers of funds and permit Balalayam, Ashtabandhana Marundhu Satruthal and Kumbhabhishekam.

Property related oversight and limits

G.O. Ms. No.79 authorises the zonal Additional Commissioners to monitor revenue and collections generated from temple lands and review progress in removing encroachments from religious institution properties. They may also monitor contribution and audit fee collections and review certain pending cases.

An Additional Commissioner’s decision on the assigned subjects is treated as a decision of the Commissioner. Matters affecting all religious institutions across Tamil Nadu must be referred to the Commissioner. Additional Commissioners cannot make decisions involving government or departmental policy.

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Common questions

Does G.O. Ms. No.79 change ownership rules for ordinary private property?

No general change to private property ownership is stated. The Government Order concerns the administration, property and finances of religious institutions under the Hindu Religious and Charitable Endowments Department.

Who can approve certain auctions of temple property leases or licences?

The Additional Commissioner for the relevant North or South zone may approve auctions where the annual lease fee, licence fee or rent is between Rs.5,00,001 and Rs.10,00,000, subject to the stated exception.

Who oversees temple land encroachment work under G.O. Ms. No.79?

The Additional Commissioners at Chennai and Trichy may review the progress of removing encroachments from religious institution properties within their respective zones.

Can a zonal Additional Commissioner make a decision affecting every religious institution in Tamil Nadu?

A proposed decision that would affect all other religious institutions in Tamil Nadu must be referred to the Commissioner. The Additional Commissioner also cannot make a departmental or government policy decision.