HR and CE Department guidance on temple land demand collection receipts

What this document is

The Hindu Religious and Charitable Endowments Department, in Rc. No. 31154/2010/E3, dated 06.10.2021, issued administrative guidance on collecting and recording income from temple lands. The document is aimed at officers handling temple land accounts and explains how demand, collection and balance records and receipts must be maintained.

What it governs

The proceedings deal with temple land revenue collection, especially for land classified in the receipts as land, wet. The document covers both DCB and Non-DCB entries and tells field officers how collections are to be entered, monitored and reported.

Key points mentioned in the text include:

• earlier related communications were issued on 07.08.2021, 19.08.2021, 31.08.2021 and 15.09.2021
• officers were instructed to complete certain collection related actions by 15.10.2021
• further dates mentioned for follow up and reporting include 31.10.2021 and 01.11.2021
• the document refers to a communication in Rc. No. 61387/2021, dated 26.08.2021
• the text specifically discusses DCB and Non-DCB treatment in temple land collection records

Who it affects

This guidance mainly affects:

• officials of the Hindu Religious and Charitable Endowments Department
• Joint Commissioners, Executive Officers and staff maintaining temple land accounts
• temples that collect lease or land dues from occupiers or cultivators of temple land
• people paying temple land dues, because the receipt and account entry process is being standardised

For a buyer or landholder, this matters if the land is temple land, leased temple land, or land for which dues are collected by a temple under the Hindu Religious and Charitable Endowments Department.

What the document shows in practice

The attached sample receipt is from Arulmigu Dhandayuthapaniswamy Temple, Palani, and is printed as Form No. 5. It shows:

• receipt and DCB numbers
• date of receipt, 05.10.2021
• purpose, Demand Collection, Land, Wet
• arrear quantity in paddy
• equivalent amount in rupees
• penalty amount
• signatures or roles for cashier and Joint Commissioner or Executive Officer

Why it matters

The Hindu Religious and Charitable Endowments Department proceedings in Rc. No. 31154/2010/E3, dated 06.10.2021, are about record keeping and collection control for temple lands. If you pay dues on temple land, the document indicates that collections should be supported by formal receipts and entered in the temple's demand collection system.