TNHRCE Rules 1959 Part 2
Tamil Nadu Hindu Religious and Charitable Endowments Rules 1959 Part 2 sets out what trustees of religious institutions must submit on budgets, accounts, statements and reports, and how notices must be given when budget changes are proposed. The extracted pages also include the Alienation of Immovable Trust Property Rules, issued in Government Order Ms. No. 866, Revenue, dated 15th February 1960 and amended by Government Order Ms. No. 275, Commercial Taxes and Religious Endowments, dated 16th July 1997, which require public notice for proposed sale, exchange, mortgage, or long lease of temple or math immovable property.
What this document covers
Tamil Nadu Hindu Religious and Charitable Endowments Rules 1959 Part 2 deals mainly with financial reporting and budget control for religious institutions. It tells trustees what statements, returns and reports they must file, when they must file them, and which authority they must send them to based on the institution's annual assessable income and status.
The extracted pages also contain the Alienation of Immovable Trust Property Rules, issued in Government Order Ms. No. 866, Revenue, dated 15th February 1960 and amended by Government Order Ms. No. 275, Commercial Taxes and Religious Endowments, dated 16th July 1997. Those rules deal with notice requirements before any exchange, sale, mortgage, or lease for more than five years of immovable property belonging to or endowed for a religious institution.
Who it affects
This material affects:
- trustees of religious institutions
- executive authorities of religious institutions
- auditors of institutions subject to concurrent audit
- Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner under the Hindu Religious and Charitable Endowments administration
- people dealing with temple or math land, buildings, sites and other immovable property
Main reporting duties for trustees
The extracted rules require trustees to submit, within the stated time limits:
- a yearly statement on value of tools and plants, lands and buildings, stamps on hand, demand, collection and balance, and alterations, omissions or additions
- a Demand, Collection and Balance Statement for the half year ending with 31st December, before the end of January
- a quarterly abstract of receipts and disbursements under each budget head, within 15 days after the close of each quarter
- monthly accounts to the auditor before the 20th of the succeeding month, for institutions subject to concurrent audit
- an administration report for every fasli, for institutions included in the list published under section 46, within three months of completion of the fasli year
Where the filings go
The extracted rules say filings under rules 2 to 5 go to different authorities depending on annual assessable income and whether the institution is non listed:
- institutions above Rs. 10 lakhs, to the Commissioner
- institutions above Rs. 2 lakhs but not above Rs. 10 lakhs, to the Commissioner
- institutions above Rs. 10,000 but not above Rs. 2 lakhs, to the Joint Commissioner or Deputy Commissioner having jurisdiction
- non listed institutions, to the Assistant Commissioner having jurisdiction
Budget changes and notice
Tamil Nadu Hindu Religious and Charitable Endowments Rules 1959 Part 2 says that before altering, omitting or adding to a budget, the Assistant Commissioner, Deputy Commissioner, Joint Commissioner or Commissioner must first issue notice to the executive authorities of the religious institution. The notice must explain how the budget is defective, including whether any provision is excessive, inadequate, incorrect, inadmissible, or necessary.
The trustee must be given a reasonable time to make representations. If needed, an inquiry date may be fixed. Notice is to be served by registered post with acknowledgement due, by personal delivery, or by affixture if the addressee is unavailable or refuses service.
Why temple land buyers or lessees should care
The Alienation of Immovable Trust Property Rules matter if you are buying, taking a mortgage over, exchanging, or taking a lease for more than five years of temple or math property. The notice of proposal must state the nature of the transaction and correctly describe the property, including survey number, extent and boundaries, and in municipal areas and the City of Chennai, ward number and door number.
A copy of that notice must be publicly affixed at the offices of the Commissioner and Assistant Commissioner having jurisdiction, at the math or temple, and at the Municipal Council, Corporation of Chennai, Village Chavadi, Panchayat Union Council, or another public place in the village.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Do these pages say trustees must file regular financial statements for temples or maths?
Yes. The extracted rules require trustees to submit yearly statements, a half yearly Demand, Collection and Balance Statement, and a quarterly abstract of receipts and disbursements. Institutions subject to concurrent audit must also make monthly accounts available to the auditor.
Who receives these statements and reports?
The recipient depends on the institution's annual assessable income and status. The extracted rules send them to the Commissioner, the Joint Commissioner or Deputy Commissioner having jurisdiction, or the Assistant Commissioner having jurisdiction for non listed institutions.
Can the department change a temple budget without first notifying the institution?
The extracted rules say the Assistant Commissioner, Deputy Commissioner, Joint Commissioner or Commissioner must first issue notice if they think the budget needs alterations, omissions or additions. The notice must state the defects and the trustee must be given a reasonable time to submit representations.
If I want to buy or take a long lease of temple land, is public notice required?
Yes, for any exchange, sale, mortgage, and any lease for a term exceeding five years of immovable property belonging to or endowed for a religious institution. The extracted Alienation of Immovable Trust Property Rules require a notice with property particulars and public affixture at specified offices and local public places.
