Exemption for Payment of Contribution and Audit Fees, Administration of the Hindu Religious and Charitable Endowments Common Good Fund Rules, 1962, and related rules

What this document covers

This part of the Tamil Nadu Hindu Religious and Charitable Endowments rules brings together several notifications and rule sets issued under the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959. The most direct effect for institutions is the notification in G.O. Ms. No. 749, Commercial Taxes and Religious Endowments Department, dated 6th July 1987, which exempts certain religious institutions from payment of contribution and audit fees, and it replaces Revenue Department Notification II-1 No. 3806, dated the 19th August 1961.

Exemption from contribution and audit fees

The notification says that religious institutions whose annual income is less than Rupees five thousand are exempt from payment of contribution and audit fees under the Act.

Key point:

• The exemption applies from fasli 1397 onwards, that is, 1st July 1987 onwards.
• A note states that the limit was raised from Rupees two thousand to Rupees five thousand by G.O. Ms. No. 275, Commercial Taxes and Religious Endowments Department, dated 16th July 1997.

Common Good Fund rules

The Administration of the Hindu Religious and Charitable Endowments Common Good Fund Rules, 1962 explain how money in the Common Good Fund is handled.

Key provisions:

• All contributions to the Common Good Fund, including surplus transferred by the Commissioner from the Administration Fund, must be credited to the Common Good Fund.
• The Commissioner operates the Personal Deposit Account.
• When aid is sought, the Commissioner may provisionally decide the purpose for which the amount, or part of it, may be used.
• Before aid is granted, notice inviting objections or suggestions must be published at the institution and at the offices of the Joint or Deputy Commissioner and the Assistant Commissioner for the area.
• The notice must allow at least thirty days for objections or suggestions and must state the enquiry date.
• After enquiry, the Commissioner passes final orders and publishes them in the same manner.

Rules affecting temple land and records

Some rules here matter directly for landholding institutions.

• The Pannai Cultivation of Lands of Religious Institution Rules say executive authorities must not resort to pannai cultivation of institution lands without previous approval of the Joint Commissioner or Deputy Commissioner of the division.
• The Form of Certificate Rules prescribe the certificate format for listing properties of a math, temple or specific endowment, including lands, houses or shops, and movables.
• The Inspection of Records, Registers or Documents Rules require prior formal intimation before inspection, at least one full day in advance, on a working day, and inspection must be during office hours.

Applications and appeals

The Applications and Appeals Rules set filing requirements for applications, affidavits and appeals before the Government and Hindu Religious and Charitable Endowments authorities.

Key provisions:

• Documents must be written, typewritten or printed legibly on substantial white foolscap folio paper.
• Applications and appeals must use the prescribed cause title format.
• Reliefs sought and grounds must be stated in distinct paragraphs.
• Filing may be in person through the party or authorised pleader, or by registered post to the specified office.