Keywords : Charitable Endowment, Hereditary Trustee, Incorporated Devaswoms, Math, Religious Charity, Religious Endowment, Religious Institution, Specific Endowment, Temple, Trustee

Amendments appended: 19 of 1968, 2 of 1971, 50 of 1974, 24 of 1976, 42 of 1978, 2 of 1987, 46 of 1991, 38 of 1992, 18 of 1993, 19 of 1993, 30 of 1994, 39 of 1994, 25 of 1995, 38 of 1995, 39 of 1996, 38 of 1998, 52 of 1999, 50 of 2002, 10 of 2003, 25 of 2003, 28 of 2003, 1 of 2006, 15 of 2006, 13 of 2007, 4 of 2008

CHAPTER – I
PRELIMINARY

  1. Short title, extent, application and commencement
  2. Power to extend Act to Jain Religious Institutions and Endowments.
  3. Power to extend Act to Charitable Endowments
  4. Exemptions
  5. Certain Acts not to apply to Hindu Religious Institutions and
    Endowments
  6. Definitions
  7. Constitution of Advisory Committee
    7-A. Constitution of District Committee
    CHAPTER – II
    THE COMMISSIONER AND OTHER CONTROLLING AUTHORITIES
  8. Authorities under the Act
  9. Government to appoint Commissioner, etc.
  10. Commissioner etc. to be Hindus
  11. Commissioner to be corporate sole
  12. Commissioner, etc. to be servants of Government
  13. Delegation to Additional Commissioner, Joint Commissioners or Deputy
    Commissioners
    13-A. Powers and duties of Additional Commissioner and Joint Commissioner
  14. Territorial jurisdiction and powers and duties of Assistant
    Commissioners
    15-20 [Omitted]
  15. Powers of Commissioner to call for records and pass orders
    21-A. Powers of Joint or Deputy Commissioner to call for records and pass
    orders
  16. Other powers of Commissioner
    CHAPTER – III
    RELIGIOUS INSTITUTIONS
    GENERAL PROVISIONS
  17. Power and duties of Commissioner in respect of temples and religious
    endowments
  18. Power to enter religious institutions
  19. Commissioner etc., to observe appropriate forms and ceremonies
    (ii)
    25-A. Qualifications of trustees
  20. Disqualifications of trustees
  21. Trustee bound to obey orders issued under Act
  22. Care required of trustee and his powers
  23. Preparation of register for all institutions
  24. Annual verification of the register
  25. Submission of register once in ten years
  26. Trustee to furnish accounts, returns, etc.
  27. Inspection of property and documents
  28. Alienation of immovable trust property
    34-A. Fixation of lease rent
    34-B. Termination of lease of immovable property
    34-C. Payment of amount
    34-D. Bar of jurisdiction of Civil Court
  29. Authority of trustee to incur expenditure for securing health, etc., of
    pilgrims and worshippers and for training of archakas, etc.,
  30. Utilisation of surplus funds
    36-A. Utilisation of surplus funds for Hindu marriages
    36-B. Utilisation of surplus funds for making contribution towards any funds
    for the purposes of feeding the poor etc.
  31. Appeals
  32. Enforcement of service or charity in certain cases
  33. Power of trustee of math or temple over trustees of specific endowments
  34. Enfranchisement of lands, etc., held by a devadasi on condition of service
    in a temple
  35. Resumption and re-grant of inam granted for performance of any charity
    or service
  36. Office-holders and servants of religious institutions not to be in
    possession of jewels, etc., except under conditions
  37. The Commissioner to sanction compromise of legal proceedings
    43-A. Appointment and duties of Executive Officer in temples under Maths.
    RELIGIOUS INSTITUTIONS OTHER THAN MATHS OR SPECIFIC ENDOWENTS
    ATTACHED THERETO
  38. Sections 45 to 58 not to apply to maths or specific endowments attached
    to maths
  39. Appointment and duties of Executive Officers
  40. Commissioner to publish list of certain institutions
    46-A. Omitted.
  41. Trustees and their number and term of offices
    47-A. Delegation of powers by Government.
  42. Chairman
  43. Power of Assistant Commissioner to appoint trustees and fit persons
    (iii)
    49-A. Existing trustees in the case of religious institutions first included in the
    list under section 46 to cease to hold office
    49-B. Power of executive officer and Chairman of Board of Trustees not to
    implement order or resolution of the trustee or Board of Trustees in
    certain cases
  44. Power under sections 47, 49 and 49-A to be exercisable notwithstanding
    provisions in scheme
  45. Claims of certain persons to be trustees
  46. Non-hereditary trustees holding office on the date of the commencement
    of the Act
  47. Power to suspend, remove or dismiss trustees
  48. Filling up of vacancies in the offices of hereditary trustee
  49. Appointment of office-holders and servants in religious institutions
  50. Punishment of office holders and servants in religious institutions
  51. Power to fix fees for services etc., and to determine their appointment
  52. Fixing of standard scales of expenditure
    CHAPTER IV
    MATHS
  53. Suit for removal of trustee of math or specific endowment attached
    thereto
  54. Arrangements when vacancies occur
  55. Fixing of standard scales of expenditure
  56. Power to spend Pathakanika
    CHAPTER V
    INQUIRIES
  57. Joint Commissioner or Deputy Commissioner to decide certain disputes
    and matters
  58. Power of Joint Commissioner or Deputy Commissioner to settle schemes
  59. Power of Commissioner to settle schemes
  60. Appropriation of endowments
  61. Determination and application of properties and funds of defunct
    religious institutions
  62. Joint Commissioner or Deputy Commissioner to forward copies
  63. Appeal to the Commissioner
  64. Suits and appeals
    CHAPTER VI
    NOTIFIED RELIGIOUS INSTITUTIONS
  65. Issue of notice to show cause why institution should not be notified
  66. Consideration of objections, if any, and notification of institution
  67. Scheme to lapse on notification
  68. Appointment of salaried executive officer
    (iv)
  69. Section 64 not to apply to notified institutions
    75-A. Notification under Chapter VI-A of Tamil Nadu Act II of 1927 to continue
    in force
    75-B. Further continuance of notification under Chapter VI-A of Tamil Nadu
    Act II of 1927.
    75-C. Right to suit.
  70. Saving
    CHAPTER VII
    ENCROACHMENTS
  71. Transfer of lands appurtenant to or adjoining religious institutions
    prohibited except in special cases
  72. Encroachments by persons on land or buildings belonging to Charitable
    or religious institutions or Endowments and the eviction of encroachers.
  73. Mode of eviction on failure of removal of the encroachment as directed by
    the Joint Commissioner
    79-A. Encroachment by group of persons on land belonging to charitable
    religious institutions and their eviction
    79-B. Penalty for offences in connection with encroachment
    79-C. Recovery of moneys due to religious institution as arrears of land
    revenue
  74. Eviction of lessees, licensees or mortgages with possession in certain
    cases
  75. Appeals against the orders of Joint Commissioner or a Deputy
    Commissioner under section 80.
  76. Payment of compensation
  77. Constitution of Tribunals
  78. Suits against award
  79. Protection of action taken under this Chapter
    CHAPTER VIII
    BUDGETS, ACCOUNTS AND AUDIT
  80. Budgets of Religious Institutions
  81. Accounts and Audit
  82. Authority to whom Audit Report is to be submitted
  83. Contents of Audit Report
  84. Rectification of defects disclosed in audit and order of surcharge against
    trustee, etc.
  85. Chapter to apply notwithstanding provisions in scheme
    CHAPTER IX
    FINANCE
  86. Religious institution to pay an annual contribution to the Government
  87. Recovery of costs and expenses incurred on legal proceedings
    (v)
  88. Assessment and recovery of contributions, costs, charges and expenses
  89. Contributions not to be levied in certain cases
    CHAPTER X
    ENDOWMENTS ADMINISTRATION FUND
  90. Religious and Charitable Endowments Administration Fund
  91. Creation of Hindu Religious and Charitable Endowments Common Good
    Fund
    CHAPTER X – A
    DEVASWOM FUND
    97-A. Maintenance of Incorporated Devaswoms out of Devaswoms Fund
    97-B. The Devaswom Fund
    97-C. Devaswoms Surplus Fund and its administration
    97-D. Devaswoms Properties
    97-E. Unincorporated Devaswoms
    CHAPTER – XI
    MISCELLANEOUS
  92. Public Officers to furnish copies of or extracts from certain documents
  93. Power to inspect
  94. Bequest under will for benefit of religious institution
  95. Putting Trustee or Executive Officer in possession
  96. Cost of proceedings, etc.
  97. Trustee not to lend or borrow moneys without sanction
  98. Court-fees to be paid as prescribed by Schedule
  99. Saving
  100. Removal of discrimination in the distribution of prasadams or
    theerthams
  101. Act not to affect rights under Article 26 of the Constitution
  102. Bar of suits in respect of administration or management of religious
    institutions, etc.
  103. Central Act 36 of 1963 not to apply for recovery of properties of religious
    institution
  104. Procedure and powers at inquiries under Chapter V and VI
  105. Notifications, orders, etc., under Act not to be questioned in Court of Law
    112-113. [Omitted]
    113-A.Power of Government to direct disposal of appeal or revision pending
    before the Commissioner by a Judicial officer
  106. Power to Government to call for records and pass orders
    114-A.Power of Government to review
  107. Limitation
  108. Power to make rules
    (vi)
    CHAPTER – XII
    TRANSITIONAL
  109. Construction of reference to the Board, President or Commissioner
  110. Repeals and savings
  111. Conditions of service of certain persons
    119-A. Board of Trustees’ control over Karanma services
  112. Commissioner to repay certain sums to the Government
    120-A. Power to amend, alter or add to Schedule I.
  113. [Omitted]
  114. [Omitted]
    SCHEDULE 1
    SCHEDULE II
    SCHEDULE III
    (vii)
    THE TAMIL NADU HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS ACT,
    1959
    (Tamil Nadu Act 22 of 1959)
    AND ITS AMENDING ACTS AT A GLANCE.
    1959
  115. The Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959
    (Tamil Nadu Act 22 of 1959).
    1961
  116. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1961 (Tamil Nadu Act 12 of 1961).
  117. The Tamil Nadu Hindu Religious and Charitable Endowments (Second
    Amendment) Act, 1961 (Tamil Nadu Act 40 of 1961)
    1965
  118. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1965 (Tamil Nadu Act 16 of 1965).
  119. The Tamil Nadu Hindu Religious and Charitable Endowments (Second
    Amendment) Act, 1965 (Tamil Nadu Act 31 of 1965).
    1967
  120. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1967 (Tamil Nadu Act 23 of 1967).
    1968
  121. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1968.(Tamil Nadu Act 19 of 1968)
    1969
  122. The Tamil Nadu Adaptation of Laws Order, 1969
  123. The Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.
    1970
  124. The Tamil Nadu Adaptation of Laws Order, 1970.
    1971
  125. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1971 (Tamil Nadu Act 2 of 1971).
    (viii)
    1972
  126. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1972 (Tamil Nadu Act 29 of 1972).
    1973
  127. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1973 (Tamil Nadu Act 22 of 1973).
    1974
  128. The Tamil Nadu Hindu Religious and Charitable Endowments (Second
    Amendment) Act, 1973 (Tamil Nadu Act 5 of 1974).
  129. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1974 (Tamil Nadu Act 26 of 1974).
  130. The Tamil Nadu Hindu Religious and Charitable Endowments (Second
    Amendment) Act, 1974 (Tamil Nadu Act 27 of 1974).
  131. The Tamil Nadu Hindu Religious and Charitable Endowments (Fourth
    Amendment) Act, 1974 (Tamil Nadu Act 28 of 1974).
  132. The Tamil Nadu Hindu Religious and Charitable Endowments (Fifth
    Amendment) Act, 1974 (Tamil Nadu Act 46 of 1974).
  133. The Tamil Nadu Hindu Religious and Charitable Endowments (Third
    Amendment) Act, 1974 (Tamil Nadu Act 50 of 1974).
    1975
  134. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1975 (Tamil Nadu Act 6 of 1975).
    1976
  135. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment and Special Provisions) Act, 1976 (President Act 24 of
    1976).
    1978
  136. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1978 (Tamil Nadu Act 42 of 1978).
    1979
  137. The Tamil Nadu Hindu Religious and Charitable Endowments (Amendment
    and Special Provision) Amendments Act, 1979 (Tamil Nadu Act 52 of
    1979).
    (ix)
    1980
  138. The Tamil Nadu Hindu Religious and Charitable Endowments (Amendment
    and Special Provisions) Amendment Act, 1980 (Tamil Nadu Act 22 of
    1980).
    1981
  139. The Tamil Nadu Hindu Religious and Charitable Endowments (Amendment
    and Special Provisions) Amendment Act, 1981 (Tamil Nadu Act 30 of
    1981).
    1983
  140. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment and Validation) Act, 1983 (Tamil Nadu Act 48 of 1983).
    1987
  141. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1986 (Tamil Nadu Act 2 of 1987).
  142. The Tamil Nadu Adaptation of Law and Order, 1987.
    1991
  143. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1991 (Tamil Nadu Act 46 of 1991).
    1992
  144. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1992 (Tamil Nadu Act 38 of 1992).
    1993
  145. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1993 (Tamil Nadu Act 18 of 1993).
  146. The Tamil Nadu Hindu Religious and Charitable Endowments (Second
    Amendment) Act, 1993 (Tamil Nadu Act 19 of 1993).
    1994
  147. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1994 (Tamil Nadu Act 30 of 1994).
  148. The Tamil Nadu Hindu Religious and Charitable Endowments (Fourth
    Amendment) Act, 1994 (Tamil Nadu Act 39 of 1994).
    (x)
    1995
  149. The Tamil Nadu Hindu Religious and Charitable Endowments (Third
    Amendment) Act, 1994 (Tamil Nadu Act 25 of 1995).
  150. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1995 (Tamil Nadu Act 38 of 1995).
    1996
  151. The Tamil Nadu Hindu Religious and Charitable Endowments (Special
    Provisions) Act, 1996 (Tamil Nadu Act 23 of 1996).
  152. The City of Madras (Alteration of Name) Act, 1996 (Tamil Nadu Act 28 of
    1996).
  153. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996).
    1998
  154. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1998 (Tamil Nadu Act 37 of 1998).
  155. The Tamil Nadu Hindu Religious and Charitable Endowments (Second
    Amendment) Act, 1998 (Tamil Nadu Act 38 of 1998).
    1999
  156. The Tamil Nadu Hindu Religious and Charitable Endowments (Special
    Provisions) Amendment Act, 1999 (Tamil Nadu Act 48 of 1999).
  157. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 1999 (Tamil Nadu Act 52 of 1999).
    2002
  158. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 2002 (Tamil Nadu Act 50 of 2002).
    2003
  159. The Tamil Nadu Hindu Religious and Charitable Endowments (Second
    Amendment) Act, 2003 (Tamil Nadu Act 10 of 2003).
  160. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 2003 (Tamil Nadu Act 25 of 2003).
  161. The Tamil Nadu Hindu Religious and Charitable Endowments (Third
    Amendment) Act, 2003 (Tamil Nadu Act 28 of 2003).
    (xi)
    2006
  162. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 2006 (Tamil Nadu Act 1 of 2006).
  163. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 2006 (Tamil Nadu Act 15 of 2006).
    2007
  164. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 2007 (Tamil Nadu Act 13 of 2007).
    2008
  165. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 2008 (Tamil Nadu Act 4 of 2008).
    2009
  166. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 2009 (Tamil Nadu Act 31 of 2009).
    2010
  167. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 2010 (Tamil Nadu Act 12 of 2010).
    2012
  168. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 2012 (Tamil Nadu Act 26 of 2012).
  169. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 2012 (Tamil Nadu Act 51 of 2012)
    2013
  170. The Tamil Nadu Hindu Religious and Charitable Endowments
    (Amendment) Act, 2013 (Tamil Nadu Act 26 of 2013)
    1
    THE 1[TAMIL NADU] HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS
    ACT, 1959. [
    1(Tamil Nadu) Act 22 of 1959] 2
    [Received the assent of the President on the 19th November 1959, First
    published in the Fort St. George Gazette on the 2nd December, 1959
    (Agrahayana) 11, 1881].
    An Act to amend and consolidate the law relating to the administration
    and governance of Hindu Religious and Charitable Institutions and
    Endowments in the 3[State of Tamil Nadu];
    WHEREAS it is expedient to amend and consolidate the law relating to the
    administration and governance of Hindu Religious and Charitable Institutions
    and Endowments in the 3[State of Tamil Nadu];
    BE it enacted in the Tenth Year of the republic of India as follows:-
    CHAPTER – I
    PRELIMINARY.
  171. Short title, extent, application and commencement._ (1) This Act may be called the 1[Tamil Nadu] Hindu Religious and Charitable Endowments Act, 1959. (2) It extends to the whole of the 2[State of Tamil Nadu]. (3) It applies to all Hindu public religious institutions and endowments 3[including] the incorporated Dewaswoms and Unincorporated Dewaswoms. Explanation. _ In this sub-section, Hindu public religious institutions
    and endowments do not include Jain religious institutions and endowments.
  172. These words were substituted for the word “Madras” by the Tamil Nadu
    Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation
    of Laws (Second Amendment) Order, 1969.
  173. For the Statement of Objects and Reasons, See Fort St. George Gazette
    Extraordinary, dated the 13th April 1959, Part IV-A, page 213.
    This Act as amended by sub-section (2) of section 11 of the Tamil Nadu
    (Added Territories) Extension of Laws Act, 1962 (Tamil Nadu Act 14 of 1962)
    was extended to the added territories by the said section of the said Act
    repealing the corresponding law in force in those territories.
  174. This expression was substituted for the expression “State of Madras” by the
    Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil
    Nadu Adaptation of Laws (Second Amendment) Order, 1969.
    2
    (4)(a) The provisions of this Act except the provisions of__
    (i) Sub-section (4) of section 92, in so far as that sub-section relates to
    Consultative Committees and sub-committees thereof, and
    (ii) Clause (xxi) (b) of sub-section (2) of section 116 shall come into force on
    such date as the Government may, by notification, appoint and different dates
    may be appointed for different areas and for different provisions of this Act.
    (b) The provisions of sub-section (4) of section 92 in so far as that subsection relates to Consultative Committees and sub-committees thereof and of
    clause (xxi)(b) of sub-section (2) of section 116 shall be deemed to have come
    into force on the 28th November 1958.
  175. Power to extend Act to Jain Religious Institutions and
    Endowments.__ (1) The Government may, by notification, extend to Jain public
    religious institutions and endowments, all or any of the provisions of this Act
    and of any rules made thereunder and thereupon, the provisions so extended
    shall apply to such institutions and endowments:
    Provided that before issuing such a notification, the Government shall
    publish in the *Fort St. George Gazette, a notice of their intentions to do so, fix
    a period which shall not be less than two months from the date of publication
    of the notice, for the persons interested in the institutions and endowments
    concerned to show cause against the issue of the notification and consider
    their objections, if any.
    (2) In this Act, wherever the word “Hindu” occurs, it shall, in respect of
    Jain public religious institutions and endowments to which the provisions of
    this Act have been extended under sub-section (1) be construed to mean “Jain”
    unless the context otherwise requires.
    NOTES
    The Government notified that the provisions of the Act except the provisions
    mentioned in clause (b) of section 4 came into force on the 1st day of January
    1960.
  176. These words were substituted for the word “Madras” by the Tamil Nadu
    Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation
    of Laws (Second Amendment) Order, 1969.
  177. This expression was substituted for the expression “State of Madras” by the
    Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil
    Nadu Adaptation of Laws (Second Amendment) Order, 1969.
  178. This word was substituted for the word “except” by section 2 of the Tamil
    Nadu Hindu Religious and Charitable Endowments (Third Amendment) Act,
    1974 (Tamil Nadu Act 50 of 1974).
    3
  179. Power to extend Act to Charitable Endowments.__(1) Where the
    Government have reason to believe that any Hindu or Jain public charitable
    endowment is being mismanaged, they may direct the Commissioner to
    inquire, or to cause an inquiry to be made by any officer authorized by him in
    this behalf, into the affairs of such charitable endowment and to report to them
    whether, in the interests of the administration of such charitable endowment,
    it is necessary to extend thereto all or any of the provisions of this Act and of
    any rules made thereunder.
    (2) The Commissioner or the officer authorized by him under sub-section
    (1) shall, while making an inquiry under that sub-section, have all the powers
    of a Civil Court under the Code of Civil Procedure, 1908 (Central Act V of 1908)
    for the purposes of enforcing the attendance of witnesses and compelling the
    production of books, accounts, documents, securities, cash and other
    properties belonging to or in the custody of such charitable endowments and
    shall follow the procedure applicable under the said Code in regard to
    recording of evidence and hearing of parties.
    (3) If, after considering the report of the Commissioner submitted under
    sub-section (1), the Government are satisfied that such charitable endowment
    is being mismanaged and that, in the interests of the administration of such
    charitable endowment, it is necessary to extend thereto all or any of the
    provisions of this Act and of any rules made thereunder, they may, by
    notification, extend to such charitable endowment the said provisions, and
    thereupon, the provisions so extended shall apply to such charitable
    endowment as if it were a specific endowment :
    Provided that before issuing such a notification, the Government shall
    publish in the *Fort St. George Gazette, a notice of their intention to do so,
    specifying the reasons for the action proposed to be taken by them and fixing a
    period which shall not be less than two months from the date of publication of
    the notice, for the persons interested in the endowment concerned to show
    cause against the issue of the notification and consider their objections, if any.
    (4) Notwithstanding anything contained in this section, the Government
    may, on application made by the trustee of any Hindu or Jain public charitable
    endowment, or where there are more trustees than one, then by those trustees
    or a majority of them and with the concurrence of the trustee or trustees
    making the application, extend, by notification, to such charitable endowment
    all or any of the provisions of this Act and of any rules made thereunder, and
    thereupon the provisions so extended shall apply to such charitable
    endowment as if it were a specific endowment.
    Now the Tamil Nadu Government Gazette.
    4
  180. Exemptions.__2[The Government may, by notification exempt whether
    prospectively or retrospectively] from the operation of any of the provisions of
    this Act or of any rules made thereunder any religious institution or religious
    or charitable endowment or vary or cancel any such exemption :
    Provided that before such exemption is varied or cancelled, the person
    affected shall be given a reasonable opportunity of showing cause against such
    variation or cancellation.
  181. Certain Acts not to apply to Hindu Religious Institutions and
    endowments. _ The following enactments shall cease to apply to Hindu religious institutions and endowments, namely : _
    (a) The 1[Tamil Nadu] Endowments and Escheats Regulation, 1817
    (
    1[Tamil Nadu] Regulation VII of 1817);
    (b) The Religious Endowments Act, 1863 (Central Act XX of 1863);
    (c) The Charitable Endowments Act, 1890 (Central Act VI of 1890);
    (d) The Charitable and Religious Trusts Act, 1920 (Central Act XIV of
    1920); and
    (e) Section 92 and 93 of the Code of Civil Procedure, 1908 (Central Act V of
    1908)
  182. Definitions. In this Act, unless the context otherwise requires,
    2[(1) “Additional Commissioner” means an Additional Commissioner
    appointed under section 9;
    (1-A) “Advisory Committee” means the Committee constituted by the
    Government under sub-section (1) of section 7.]
    (2) 3[Omitted by Section 2 of the Tamil Nadu Hindu Religious and
    Charitable Endowments (Amendment) Act, 1968 (Tamil Nadu Act 19 of 1968)
    (3) “Assistant Commissioner” means an Assistant Commissioner
    appointed under section 9;
    (4) “Board” means the Board constituted under section 10of the 1[Tamil
    Nadu] Hindu Religious Endowments Act, 1926 (1[Tamil Nadu] Act II of 1927);
  183. Now the Tamil Nadu Government Gazette.
  184. These words were substituted for the words “The Government by
    notification, exempt” by Tamil Nadu Act 48 of 1983 w.e.f. 29.12.1983.
  185. Substituted for the words “Madras” by the Tamil Nadu Adaptation of Laws
    Order, 1969 as amended by the Tamil Nadu Adaptation of Laws (Second
    Amendment) Order 1969.
  186. Clause 1 as inserted by Tamil Nadu Act 39 of 1996 was relettered as clause
    (1-A) and clause (1) was inserted by Tamil Nadu Act 50 of 2002.
    5
    (5) “Charitable endowments” means all property given or endowed for the
    benefit of, or used as of right by, the Hindu or the Jain community or any
    section thereof, for the support or maintenance of objects of utility to the
    said community or section, such as rest-houses, choultries, patasalas,
    schools and colleges, houses for feeding the poor and institutions for the
    advancement of education, medical relief and public health or other objects
    of a like nature; and includes the institution concerned;
    (6) “Commissioner” means the Commissioner appointed under section 9;
    (7) “Court” means—
    (i) in relation to a math or temple situated in the Presidency town, the
    2[Chennai] City Civil Court
    (ii) in relation to a math or temple situated elsewhere, the Subordinate
    Judge’s Court having jurisdiction over the area in which the math or temple is
    situated, or if there is no such Court, the District Court having such
    jurisdiction;
    (iii) in relation to a specific endowment attached to a math or temple, the
    Court which could have jurisdiction as aforesaid in relation to the math or
    temple ;
    (iv) in relation to a specific endowment attached to two or more maths or
    temples, any Court which would have jurisdiction as aforesaid in relation to
    either or any of such maths or temples;
    (8) “Deputy Commissioner” means a Deputy Commissioner appointed
    under section 9;
    (8-A) “District Committee” means the Committee constituted by the
    Government under Section 7-A;
    (9) “Executive officer” means a person who is appointed to exercise such
    powers and discharge such duties appertaining to the administration of a
    religious institution as are assigned to him by or under this Act or the rules
    made thereunder or by any scheme settled or deemed to have been settled
    under this Act;
    (10) “Government” means the State Government;
    (11) “Hereditary trustee” means the trustee of a religious institution, the
    succession to whose office devolves by hereditary right or is regulated by usage
    or is specifically provided for by the founder, so long as such scheme of
    succession is in force;
    Substituted for the words “Madras” by the Tamil Nadu Adaptation of Laws
    Order, 1969 as amended by the Tamil Nadu Adaptation of Laws (Second
    Amendment) Order 1969.
  187. Substituted for the word “Madras” by Tamil Nadu Act 28 of 1996.
    6
    (12) “incorporated Devaswoms” means the Devaswoms mentioned in
    Schedule-1 2[***];
    3[(12-A) “Inspector” means an Inspector in the Hindu Religious and
    Charitable Endowments Administration Department;
    (12-B) “Joint Commissioner” means a Joint Commissioner appointed
    under section 9;]
    (13) “math” means a Hindu religious institution with properties attached
    thereto and presided over by a person, the succession to whose office devolves
    in accordance with the direction of the Founder of the institution or is
    regulated by usage and –
    (i) whose duty it is to engage himself in imparting religious instruction or
    rendering spiritual service; or
    (ii) who exercises or claims to exercise spiritual headship over a body of
    disciples;
    and include places of religious worship or instruction which are
    appurtenant to the institution;
    Explanation.— Where the headquarters of a math are outside the State
    but the math has properties situated within the State, control shall be
    exercised over the math in accordance with the provisions of this Act, in so far
    as the properties of the math situated within the State are concerned;
    (14) “non-hereditary trustee” means a trustee who is not a hereditary
    trustee;
    (15) “person having interest” means—
    (a) in the case of a math, a disciple of the math or a person of the religious
    persuasion to which the math belongs;
    (b) in the case of a temple, a person who is entitled to attend at or is in
    the habit of attending the performance of worship or service in the temple, or
    who is entitled to partake or is in the habit of partaking in the benefit of the
    distribution of gifts thereat;
  188. This clause was substituted by the Tamil Nadu Hindu Religious and
    Charitable Endowments (Amendment) Act 1996. (Tamil Nadu Act 39 of
    1996).
  189. The expression “to the Travancore-Cochin Hindu Religious Institutions Act,
    1950 (Travancore-Cochin Act XV of 1950)” was omitted by section 3 of the
    Tamil Nadu Hindu Religious and Charitable Endowments Third
    Amendment) Act, 1974 (Tamil Nadu Act 50 of 1974).
  190. Clause 12-A as inserted by Tamil Nadu Act 18 of 1993 was relettered as
    clause (12-B) and clause (12-A) was inserted by Tamil Nadu Act 39 of 1996.
    7
    (c) in the case of a specific endowment, a person who is entitled to attend
    at or is in the habit of attending the performance of the service or charity, or
    who is entitled to partake or is in the habit of partaking in the benefit of the
    charity;
    1(d) in case of samadhi, brindhavan or any other institution established or
    maintained for a religious purpose, a person who is entitled to attend at or is in
    the habit of attending the performance of worship or service in such religious
    institution, or who is entiled to partake or in the habit of partaking in the
    benefit of the distribution of gifts thereat;
    2[(15-A)* * *]
    (16) “religious charity” means a public charity associated with Hindu
    festival or observance of a religious character, whether it be connected with a
    math or temple or not;
    (17) “Religious endowment” or “endowment” means all property
    belonging to or given or endowed for the support of maths or temples, or given
    or endowed for the performance of any service or charity of a public nature
    connected therewith or of any other religious charity; and includes the
    institution concerned and also the premises thereof, but does not include gifts
    of property made as personal gifts to the archaka, service holder or other
    employee of a religious institution;
    Explanation.—(1) Any inam granted to an archaka, service holder or
    other employee of a religious institution for the performance of any service or
    charity in or connected with a religious institution shall not be deemed to be a
    personal gift to the archaka, service holder or employee but shall be deemed to
    be a religious endowment.
    Explanation.— (2) All property which belonged to, or was given or
    endowed for the support of a religious institution, or which was given or
    endowed for the performance of any service or charity of a public nature
    connected therewith or of any other religious charity shall be deemed to be a
    “religious endowment” or endowment” within the meaning of this definition,
    notwithstanding that, before or after the date of the commencement of this Act,
    the religious institution has ceased to exist or ceased to be used as a place of
    religious worship or instruction or the service or charity has ceased to be
    performed:
  191. This clause was inserted by section 2 of the Tamil Nadu Hindu Religious
    and Charitable Endowments (Amendment) Act, 1978 (Tamil Nadu Act 42 of
    1978), subsequently omitted by section 2(3) of the Tamil Nadu Hindu
    Religious and Charitable Endowments (Amendment) Act, 1991 (Tamil Nadu
    Act 46 of 1991).
    8
    Provided that this Explanation shall not be deemed to apply in respect of
    any property which vested in any person before the 30th September 1951, by
    the operation of the law of limitation;
    1[(18) “Religious institution” means a math, temple or specific
    endowment and includes,: —
    (i) a samadhi or brindhavan; or
    (ii) any other institution established or maintained for a religious
    purpose.
    Explanation.- For the purpose of this clause-
    (1) “samadhi” means a place where the mortal remains of a guru,
    sadhu or saint is interned and used as a place of public religious
    worship;
    (2) “brindhavan” means a place established or maintained in
    memory of a guru, sadhu or saint and used as a place of public
    religious worship, but does not include the samadhi;)
    (18-A)”Scheduled Castes” and “Scheduled Tribes” shall have the same
    meaning assigned to them, respectively, in clause (24) and (25) of Article 365 of
    the Constitution.
    (19) “specific endowment” means any property or money endowed for
    the performance of any specific service or charity in a math or temple or for the
    performance of any other religious charity, but does not include an inam of the
    nature described in Explanation (1) to clause (17);
    Explanation. —(1) Two or more endowments of the nature specified in
    this clause, the administration of which is vested in a common trustee, or
    which are managed under a common scheme settled or deemed to have been
    settled under this Act, shall be construed as a single specific endowment for
    the purposes of this Act ;
    Explanation.—(2) Where a specific endowment attached to a math or
    temple is situated partly within the State and partly outside the State, control
    shall be exercised in accordance with the provisions of this Act over the part of
    the specific endowment situated within the State;
    (20) “temple” means a place by whatever designation known, used as a
    place of public religious worship and dedicated to, or for the benefit of, or used
    as of right by, the Hindu community or of any section thereof, as a place of
    public religious worship;
    Clause (18) was substituted by Tamil Nadu Act 26 of 2012 which came into
    force on 27.06.2012.
    9
    Explanation. —Where a temple situated outside the State has properties
    situated within the State, control shall be exercised over the temple in
    accordance with the provisions of this Act, in so far as the properties of the
    temple situated within the State are concerned ;
    1[20-A) * * ] (21) “transferred territory” means the Kanyakumari district and the Shencottah taluk of the Tirunelveli district ; (22) “trustee” means any person or body by whatever designation known in whom or in which the administration of a religious institution is vested and includes any person or body who or which is liable as if such person or body were a trustee; 23) “unincorporated Dewaswoms” means the Dewaswoms mentioned in Schedule II 1[ * *] ;
    2[CHAPTER 1-A – Omitted]
    3[7. Constitution of Advisory Committee. —(1) The Government shall
    constitute, for the State of the Tamil Nadu, a Committee called the Advisory
    Committee consisting of the following members, namely: —
    (a) the Chief Minister, who shall be the Chairman, ex-officio;
    (b) the Minister in-charge of the portfolio of Hindu Religious and
    Charitable Endowments who shall be the Vice-Chairman, ex-officio ;
    (c) the Secretary to Government in-charge of Hindu Religious and
    Charitable Endowments, who shall be the Member ex-officio;
    (d) Such number of non-officials professing Hindu religion, nominated by
    the Government, of whom one shall be a member of the Scheduled Castes or
    Scheduled Tribes;
    (e) The Commissioner, who shall be the Member-Secretary, ex-officio.
  192. Clause (20-A) was inserted by Tamil Nadu At 46 of 1991 and subsequently
    omitted by Tamil Nadu Act 39 of 1996.
  193. The expression “to the Travancore-Cochin Hindu Religious Institutions Act,
    1950 (Travancore-Cochin Act XV of 1959)” was omitted by section 3 of the
    Tamil Nadu Hindu Religious and Charitable Endowments (Third
    Amendment) Act, 1974 (Tamil Nadu Act 50 of 1974).
  194. Chapter I-A and section 7 to 7G and 7H to 7O were omitted by the Tamil
    Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996
    (Tamil Nadu ct 39 of 1996).
  195. New section 7 and 7A were inserted by ibid.
    10
    (2) The term of office of non-official members shall be three years and
    other matters relating to the Advisory Committee shall be such as may be
    prescribed.
    (3) The Government may, after giving a show cause notice remove all or
    any of the non-official members of the Advisory Committee in the public
    interest.]
    7-A.Constitution of District Committee.-(1) In respect of all religious
    institutions other than those falling under Clause (iii) of Section 46, situated
    within the territorial jurisdiction of a revenue district, the Government shall
    constitute a Committee called the District Committee consisting of note less
    than three and not more than five non-official members, as may be nominated
    by the Government. The members of the District Committee shall be scholars,
    philanthropists or religious minded persons, and qualified for appointment as
    trustees under this Act.
    (2) The term of office of the members of the District Committee shall be
    three years and other matters relating to the said Committee shall be such as
    may be prescribed.
    (3) The Government may, after giving a show cause notice, remove all or
    any of the members of the District Committee in the public interest.
    (4) The District Committee shall prepare, in such manner as may be
    prescribed, panel of names of persons who are qualified for appointment as
    trustees under this Act (including women and members of Scheduled Castes
    and Scheduled Tribes) and suitable for appointment as non-hereditary trustees
    or trustee as the case may be and shall sent it to-
    (i) the Joint Commissioner or the Deputy Commissioner, in respect of
    religious institutions falling under Clause (i) of Section 46;
    (ii) the Commissioner, in respect of religious institutions falling under
    Clause (ii) of Section 46; and
    (iii) the Assistant Commissioner, in respect of religious institutions which
    is not included in the list published under Section 46 and is not a religious
    institution notified or deemed to have been notified under Chapter VI of this
    Act.
    (5) Notwithstanding anything contained in this section, the District
    Committee shall have no jurisdiction to send any panel of names of persons
    under this Section in respect of any religious institution for which a scheme
    has been settled or deemed to have been settled under this Act by the High
    Court of any Court subordinate to the High Court.)