The Religious Institutions Custody of Jewels, Valuables and Documents and Disposal Rules
The Religious Institutions Custody of Jewels, Valuables and Documents and Disposal Rules were issued by the Government of Tamil Nadu, Revenue Department, through G.O. Ms. No. 4055, dated 23 February 1961. They regulate the recording, storage, joint custody and temporary use of jewels and valuables belonging to religious institutions, and were amended by G.O. Ms. No. 1361, Revenue, dated 5 April 1963, G.O. Ms. No. 886, C. T. & R. E., dated 28 June 1976, and G.O. Ms. No. 275, C. T. & R. E., dated 16 July 1997.
What the rules govern
The Religious Institutions Custody of Jewels, Valuables and Documents and Disposal Rules place responsibility on trustees and executive officers for protecting jewels and valuables held by religious institutions. The supplied text also contains forms used for proceedings concerning the resumption and regrant of an inam under the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959.
Registers and records
The Religious Institutions Custody of Jewels, Valuables and Documents and Disposal Rules require every religious institution's trustee to maintain a register in a form specified by the Commissioner.
- The register must list jewels, gold vessels, silver vessels and other valuables.
- Descriptions must include full particulars and details of gems in jewels.
- Estimated values and weights must be recorded, except that the weight requirement does not apply to vahanams.
- Newly acquired items must be entered promptly.
- Sales, losses, exchanges and alterations must be recorded. Substituted items must be entered as fresh items.
Storage and custody
The trustee must arrange safe custody through iron safes, boxes or other lockable receptacles. Strong rooms must be maintained where necessary, while places holding gold or silver vahanams or palanquins must have suitable locks. Vahanams must be covered with dust proof sheets when not used.
Where there is no executive officer, custody rests with the sole trustee or jointly with the Chairman of the Board of Trustees and another trustee. Where there is an executive officer, custody is shared by the executive officer and the trustee, or the Chairman if there is more than one trustee. Joint custody requires different locks, separately held keys and the presence of both custodians or their authorised agents when an item is removed.
Festival and daily use
Jewels used for festivals or special occasions may be entrusted to an office-holder only after written acknowledgement and an undertaking covering loss or damage. The register must record the items, serial numbers and custody period. Items must be returned when the occasion or approved period ends, whichever is earlier.
Jewels used daily may be entrusted to an archaka or other office-holder. Safe storage, written acknowledgement, a responsibility bond and periodic verification are required.
Inam proceeding forms
The annexure provides forms for applying to resume an inam, notifying affected persons, notifying parties of an appeal, and seeking execution of an order for regrant through delivery of land or recovery of a money allowance.
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Common questions
Who is responsible for a temple's jewels and valuables?
The trustee must arrange safe custody. Depending on whether the institution has an executive officer and one or multiple trustees, custody may be held by one person or jointly.
Can temple jewels be given to an archaka for daily use?
Yes. The trustee must provide safe storage, obtain written acknowledgement and a responsibility bond, and periodically verify the jewels and valuables.
What records are required when jewels are used for a festival?
The institution must obtain a written acknowledgement and an undertaking against loss or damage. It must also record the items, their register serial numbers, the custody period and their return.
What happens if I receive a notice proposing resumption of an inam?
The notice requires you to appear personally or through instructed counsel with proof if you wish to oppose resumption. If you do not appear, the matter may be decided in your absence and consent to resumption may be presumed.
