Appropriation of Endowments Rules, Determination of Properties of Defunct Institutions Rules and Notification of Religious Institutions Rules
The Tamil Nadu Revenue Department issued the Appropriation of Endowments Rules and the Determination of Properties of Defunct Institutions Rules through Government Order Ms. No. 4851, Revenue, dated 26 November 1960, and the Notification of Religious Institutions Rules through Government Order Ms. No. 4793, Revenue, dated 22 November 1960. The rules prescribe notice, publication and inquiry procedures for appropriating endowments, determining property connected with defunct religious institutions, and notifying religious institutions. The first two sets of rules were amended by Government Order Ms. No. 275, Commercial Taxes and Religious Endowments Department, dated 16 July 1997, while the third is also printed as amended without further amendment details.
What the rules govern
The three sets of rules deal with official proceedings affecting religious institutions, specific endowments and property formerly used for worship or religious instruction. They regulate who must receive notice, where notice and final orders must be published, and how inquiries are conducted.
These procedures may affect trustees, persons occupying relevant property, former trustees, executive officers, managers and other persons interested in a religious institution. A buyer or owner may be directly affected if the property is connected with a specific endowment, a defunct institution, or a place formerly used for religious purposes.
Appropriation of endowments
The Appropriation of Endowments Rules require:
- Notice to be served on trustees or sent by registered post with acknowledgement due.
- The notice to identify the endowment and the proposed purpose of appropriation.
- At least thirty days from issue of the notice for objections or suggestions.
- Publication at departmental offices, the temple or math, local authority offices or village chavadi, and another conspicuous local place.
- Additional local publication where specific endowment property is outside the municipality or village containing the temple or math.
- Communication and publication of the Joint Commissioner’s or Deputy Commissioner’s order.
Gazette publication depends on whether the institution or property is in a district, in the City of Chennai, or connected with institutions in more than one district.
Property of defunct institutions
The Determination of Properties of Defunct Institutions Rules require registered post notice to:
- Persons possessing the institution’s property.
- Former trustees of the institution.
- Trustees of the temple or math to which a specific endowment was attached.
- Persons possessing a building or place that has ceased to be used for religious worship or instruction.
Notice must also be displayed publicly. For proceedings involving a defunct temple, math or specific endowment, publication includes announcement by beat of tom tom in the locality. Final orders must be published locally and in the appropriate District Gazette or Tamil Nadu Government Gazette.
Notification of religious institutions
The Notification of Religious Institutions Rules require registered post notice to trustees and, where applicable, the executive officer or manager. The Commissioner may also notify other interested persons.
A copy must be displayed at departmental offices, the institution, local authority offices or village chavadi, and another conspicuous local place. It must also appear in one or more daily newspapers circulating in the locality. Property outside the institution’s municipality or village requires publication in the place where that property is situated.
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
Could these rules affect me if I possess land linked to a closed temple or religious institution?
Yes. A person possessing property of a religious institution that has ceased to exist must be sent notice of the inquiry by registered post with acknowledgement due.
How much time is allowed to object to a proposed appropriation of an endowment?
The notice must allow at least thirty days from its date of issue for objections or suggestions.
Will notice be published where specific endowment land is located?
Yes. If the property is outside the municipality or village containing the temple or math, notice must also be published in the place where the property is situated.
Are religious institution notification proceedings advertised in newspapers?
Yes. A copy of the notice must be published in one or more daily newspapers circulating in the locality where the institution is situated.