Andhra Pradesh · Act 30 of 1987

The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987.

AN ACT TO CONSOLIDATE AND AMEND THE LAW RELATING TO THE ADMINISTRATION AND GOVERNANCE OF CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS IN THE STATE OF ANDHRA PRADESH.

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 ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS
AND ENDOWMENTS ACT, 1987

ACT No.30 OF 1987

ARRANGEMENTS OF SECTIONS
SECTIONS

CHAPTER -I
PRELIMINARY

1. Short title extent, applications and commencement

2. Definitions

CHAPTER-II

COMMISSIONER, ADDITIONAL COMMISSIONER, REGIONAL JOINT
COMMISSIONER ETC., AND THEIR POWERS AND FUNCTIONS

3. Appointments etc., of Commissioner, Additional Commissioner, Regional
Joint Commissioner, Deputy Commissioner and Assistant Commissioner

4. Qualifications for appointment of Commissioner etc.

5. State to be divided into regions, divisions and sub-divisions for the purposes
of this Act

6. Preparation and publication of list of charitable and religious institutions
and endowments on the basis of income

7. Commissioner to be corporate sole

8. Powers and functions of Commissioner and Additional Commissioner

9. Powers and functions of Regional Joint Commissioner

10. Powers and functions of Deputy Commissioner

11. Powers and functions of Assistant Commissioner

12. Powers of Commissioner etc., to enter and inspect institutions and
endowments

13. Commissioner etc., to observe appropriate forms, usages and practices

CHAPTER-III

ADMINISTRATION AND MANAGEMENT OF CHARITABLE AND HINDU
RELIGIOUS INSTITUTIONS AND ENDOWMENTS

14. Vesting of all properties in the institution or endowment

15. Appointment of Board of Trustees

16. Abolition of hereditary trustees

17. Procedure for making appointments of trustees and their term

18. Qualifications for Trusteeship



19. Disqualifications for Trusteeship

20. Chairman of the Board of Trustees

21. Cessation of trusteeship on absence from the meetings of the Board of
Trustees

22. Vacancy in the office of trustee and filling of such vacancy

23. Powers of the trustee

24. Duties of the trustees

25. Fixation of dittam

26. Power of trustee of charitable or religious institution over trustee of specific
endowment

27. Acts of trustees or Board of Trustees not to be invalidated by informality,
vacancy etc.,

28. Suspension, removal or dismissal of trustee

29. Appointment and duties of Executive Officer

30. Appointment of engineering staff

31. Appointment of Engineers, Architects and Silpis for sub-division

32. Appointment of Subordinate Officers

33. Constitution of Endowment services for different officers or classes of
officers

34.  Abolition of hereditary rights in Mirasidars, Archakas and other office
holders and servants

35. Appointment of office holders and servants, etc.

36. Qualifications for Archaka

37. Punishment of office holders and servants

38. Power of Commissioner, Deputy Commissioner or Assistant Commissioner
to punish office-holders etc., in certain cases

39. Transfer of office holders and servants

40. Office holders and servants not to be in possession of jewels etc., except
under conditions

41. Power of Executive Officer not to implement resolution of the trustee or the
Board of Trustees in certain cases

42. Over-riding effect of the provisions of this chapter over the existing
corresponding provisions



CHAPTER IV
REGISTRATION OF CHARITABLE AND RELIGIOUS INSTITUTIONS AND

ENDOWMENTS

43. Registration of Charitable and Religious Institutions and Endowments

44. Powers of Commissioner to have the institution or endowment registered

45. Application in regard to entry or omission to make an entry in register

46. Extract from the register maintained under section 43 to be furnished

CHAPTER - V
MATHS AND SPECIFIC ENDOWMENTS ATTACHED THERETO

47. Definition

48. Certain sections of Chapter III not to apply to maths or, specific
endowments attached thereto

49. Fixation of dittam

50. Padakanukas and other gifts

51. Removal of Mathadhipathi

52. Filling of temporary vacancies in the office of the mathadhipathi

53. Filling of permanent vacancies in the office of mathadhipathi

54. Nomination of mathadhipathi

55. Power of Commissioner to frame schemes

CHAPTER-VI
DHARMADAYAM

56. Dharmadayam

CHAPTER -VII
BUDGET, ACCOUNTS AND AUDIT

57. Budget of charitable or religious institution or endowment

58. Accounts and audit

59. Authority to whom audit report is to be submitted

60. Contents of audit report

61. Rectification of defects in audit, etc.

62. Rectification of defects detected by Commissioner

63. Agency to audit accounts

64. Duty of trustee to give all assistance and facilities to auditors



CHAPTER - VIII
FINANCE

65. Liability of institution or endowment or Dharmadayam to pay annual
contribution and audit fees

66. Assessment of contribution on the trustee

67. Liability of institution or endowment to pay costs, etc.

68. Payment of contribution, costs, charges and expenses

69. Establishment of Endowments Administration Fund

70. Common Good Fund

71. Vesting of Common Good Fund

CHAPTER IX
SURPLUS FUNDS AND UTILISATION THEREOF

72. Utilisation of surplus funds

73. Determination and application of properties and funds of defunct
institution or endowment

74. Appropriation of endowments

CHAPTER X
ALIENATION OF ANY IMMOVABLE PROPERTY AND RESUMPTION OF INAM

LANDS

75. Lease, sale of inams to be void in certain cases

76. Prohibition of transfer of lands granted for rendering service to a religious
or charitable institution or endowment

77. Resumption of Inam Lands

78. Appeal

79. Prohibition of purchase of immovable property in certain cases

80. Alienation of immovable property

81. Invalidation of unauthorised sale

82.

83. Encroachments by persons on land or building belonging to charitable or
religious institution or endowment and the eviction of encroachers

84. Mode of eviction on failure of removal of the encroachment as directed by
the Deputy Commissioner

85. Encroachment by group of persons on land belonging to charitable and
religious institutions and their eviction

86. Penalty for offences in connection with encroachment



CHAPTER -XII
ENQUIRIES

87. Power of Deputy Commissioner to decide certain disputes and matters

88. Right of appeal against the decision of the Deputy Commissioner under
section 87 and Commissioner under section 119

89. Compromise how to be made

CHAPTER- XIII

APPEALS, REVISION, REVIEW, ETC.

90. Appeal in certain cases

91. Revision

92. Power of the Commissioner to call for records and pass orders

93. Power of Government to call for records and pass orders

94. Review

CHAPTER-XIV
TIRUMALA TIRUPATHI DEVASTHANAMS

95. Application of the Act to Tirumala Tirupathi Devasthanams

96. Constitution of Board of Trustees

97. Powers and functions of the Board of Trustees

98. Qualifications and disqualifications for Chairman and member of Board or
Trustees

99. Term of Office of Chairman and members of the Board or Trustees

100. Chairman and members not to receive or be paid salary or other
remuneration

101. Resignation

102. Cessation of office members

103. Suspension or removal of Chairman or member

104. Casual vacancy in the office of the Chairman or member

105. Dissolution and reconstitution of Board of Trustees

106. Appointment of Executive Officer, Joint Executive Officer, Special Grade
Deputy Executive Officer and Financial Advisor and Chief Accounts
Officer etc.

107. Qualifications for appointment of Executive Officer, Joint Executive
Officer, Special Grade Executive Officer, Financial Advisor and Chief
Accounts Officer etc.

108. Term of appointment of Executive Officer and Joint Executive Officer

109. Powers and functions of Officers appointed under section 106



110. Extraordinary powers of the Executive Officer

111. Funds of the Tirumala Tirupathi Devasthanams

112. Establishment of Dharma Prachara Parishad

113. Establishment of Sri Venkateswara Sishtacharya Vidya Samstha

114. Civic Administration of Tirumala Hills area

115. Powers of Government to take over or transfer control and management of
educational institutions belonging to Tirumala Tirupathi Devasthanams
to the Government or any authority

116. Budget

117. Accounts and Audit

118. Encroachments

119. Enquiries

120. Appeals

121. Revision

122. Review

123. Right of pre-emption

124. Oath of office

125. Administration Report

126. Meeting of the Board of Trustees

127. Acts of the Board of Trustees not to be invalidated by informality vacancy
etc.

128. Board of Trustees to be in possession of institutions and properties

129. Suits and other legal proceedings by or against Tirumala Tirupathi
Devasthanams

130. Cost of Proceedings etc.

131. Annual inspection

CHAPTER - XV
MISCELLANEOUS

132. Power of the Commissioner to transfer proceedings etc.

133. Duty of trustees, etc., to handover charge to successor and procedure for
recovery of possession of institution etc., in case of default

134. Trustee not to lend or borrow money without sanction

135. Dissolution of the Board of Trustees

136. Cost of proceedings etc

137. Appointment of specified authority by Government in certain cases

138. Public Officers to furnish copies or extracts from certain documents



139. Power to enter and inspect

140. Bequest under will for benefit of charitable or religious institution or
endowment

141. Court fee to be paid as specified in the Third Schedule

142. Savings

143. Property of charitable or religious institution or endowment not to vest
under the law of limitation after commencement of this Act

144. Abolition of shares in Hundi and other rusums

145. Adoption or amalgamation of institutions and endowments

146. Constitution of Renovation Committee and its liability

147. Imposing of fines and executions

148. Recovery of contributions etc., as arrears of land revenue

149. Procedure and powers at enquiries under this Act

150. Notifications orders etc., under the Act not to be questioned in Courts of
law

151. Bar of Jurisdiction

152. Constitution of an Advisory Council for the State

153. Power to make rules

154. Exemptions

155. Repeals and Savings

156. Certain enactments cease to apply to charitable and religious institutions

157. Trustees etc., to be public servants

158. Validation

159. Power to remove difficulties

160. Overriding effect of the Act

161. Archakas and other employees welfare fund.

162. Constitution of Endowments Tribunal.

163. The existing Chairpersons/Members of Trust Boards of the Institutions
including TTDs shall cease to hold office

FIRST SCHEDULE

SECOND SCHEDULE

THIRD SCHEDULE



THE ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS
INSTITUTIONS AND ENDOWMENTS ACT, 1987

ACT No.30 OF 1987
[13th May, 1987]

AN ACT TO CONSOLIDATE AND AMEND THE LAW RELATING TO THE
ADMINISTRATION AND GOVERNANCE OF CHARITABLE AND HINDU
RELIGIOUS INSTITUTIONS AND ENDOWMENTS IN THE STATE OF
ANDHRA PRADESH.
Be it enacted by the Legislative Assembly of the State of Andhra Pradesh

in the Thirty-eighth Year of the Republic of India as follows:-
CHAPTER -I

PRELIMINARY
1. Short title, extent, applications and commencement - (1) This Act may
be called the Andhra Pradesh Charitable and Hindu Religious Institutions and
Endowments Act, 1987.

(2) It extends to the whole of the State of Andhra Pradesh.

(3) It applies to -
(a) all public charitable institutions and endowments, whether
registered or not, in accordance with provisions of this Act,
other than Wakfs governed by the provisions of the Wakfs Act,
1954 (Central Act 29 of 1954).

Explanation: - In this clause, the expression "public charitable institutions
and endowments" shall include every charitable institution or endowment the
administration of which is for the time being vested in any department of
Government, or Civil Court, Zilla Praja Parishad, Municipality or other local
authority, or any company, society, organisation, institution or other person;

(b) all Hindu public religious institutions and endowments
whether registered or not in accordance with the provisions of
this Act.

(4) It shall come into force on such date as the State Government may, by
notification in the Andhra Pradesh Gazette, appoint.

2. Definitions - In this Act, unless the context otherwise requires -

(1) ‘archaka’ includes a Pujari, Panda, an Archakatvam Mirasidar or other
person, who personally performs or conducts any archana, puja or other ritual:

1 [(1–A) ‘Archakas and other employees Welfare Fund’ means, the Fund
created for the welfare of the Archakas and other employees of the Hindu
Religious Institutions and Endowments in the State of Andhra Pradesh under
section 161.]

(2) ‘Assistant Commissioner’ means the Assistant Commissioner
appointed under sub-section (1) of section 3 and includes every officer who for
the time being exercises the powers and performs the functions of an Assistant
Commissioner under this Act or the rules made thereunder in respect of any
charitable or religious institutions or endowments, as specified in sub-section
(5) of section 3;

2 [(2a) Board means the Tirumala Tirupathi Devasthanams Board
constituted by3 the Government under Section 96;

 (2b) "Chairman" means the Chairman of the Board of the Committee of
Management of Tirumala-Tirupathi Devasthanams appointed under Section
96]

1 . Inserted by the Act  No. 30 of 2007, S.2  (w.e.f. 14-12-2007)
2. Inserted by the Act  No. 26 of 1990, S.2  (w.e.f. 07-12-1990)



(3) ‘charitable endowment’ means all property given or endowed for any
charitable purpose;
Explanation-I:- Any property which belonged to or was given or endowed for
the support or maintenance of a charitable institution or which was given,
endowed or used as of right for any charitable purpose shall be deemed to be a
charitable endowment within the meaning of this definition, notwithstanding
that before or after the commencement of this Act, the charitable institution
has ceased to exist or ceased to be used for any charitable purpose or the
charity has ceased to be performed.

Explanation-II:- Any Inam granted to a service holder or to an employee of a
Charitable institution for the performance of any charity or service in
connection with a charitable institution shall not be deemed to be a personal
gift to the service holder or to the employees notwithstanding the grant of
ryotwari patta to such service holder or employee under the Andhra Pradesh
(Andhra Area) Inams (Abolition and Conversion into Ryotwari) Act, 1956 (Act III
of 1956), but shall be deemed to be a charitable endowment;

(4) ‘charitable institution’ means any establishment, undertaking,
organisation or association formed for a charitable purpose and includes a
specific endowment and dharmadayam;

(5) ‘charitable purpose’ includes -
(a) relief of poverty or distress;
(b) education;
(c) medical relief;
(d) advancement of any other object of utility or welfare to the
general public or a section thereof not being an object of an
exclusively religious nature;

(6) ‘Commissioner’ means the Commissioner and the Additional
Commissioner appointed under sub-section (1) of section 3 and includes every
officer who for the time being exercises the powers and performs the functions
of a Commissioner under this Act or the rules made thereunder in respect of
any charitable or religious institution or endowment as specified in sub-section
(5) of section 3;

(7) ‘Common Good Fund’ means the Andhra Pradesh Hindu Charitable
and Religious Institution and Endowments Common Good Fund, or the Andhra
Pradesh Charitable Institutions and Endowments Common Good Fund as the
case may be, created under sub-section (1) section 70;

1 [(7-a) "Committee" means the Tirumala-Tirupathi Devasthanams
Management Committee appointed by the Government under Section 97-A for
the administration of the Tirumala-Tirupathi Devasthanams;]

(8) ‘Court’ means -

(i) in relation to a charitable or religious institution or
endowment situated within the limits of the Municipal
Corporation of Hyderabad, the City Civil Court,
Hyderabad;
(ii) in relation to a charitable or religious institution or
endowment situated elsewhere in the State, the
Subordinate Judge's Court having Jurisdiction over the
area in which the said institution or endowment is
situated or, if there is no such court, the District Court
having Jurisdiction over such area ;

1. Inserted by the Act  No. 26 of 1990, S.7 (w.e.f. 07-12-1990)



(iii) in relation to a specific endowment attached to a
charitable or religious institution, the Court which would
have jurisdiction as aforesaid in relation to such
charitable or religious institution;

(iv) in relation to a specific endowment attached to two or
more such institutions, any Court which would have
jurisdiction as aforesaid in relation to either or any of
such institutions;

(9) ‘Deputy Commissioner’ means the Deputy Commissioner appointed
under sub-section (1) of section 3 and includes every officer who for the time
being exercises the powers and performs the functions of a Deputy
Commissioner under this Act or the rules made there under in respect of any
charitable or religious institution or endowment as specified in sub-section (5)
of section 3;

(10) ‘Dharmadayam’ means any amount charged or collected under
whatever name, according to custom or usage of any business or trade or the
agreement between the parties relating to any transaction or otherwise from
any party to the said transactions, as being intend to be used for a charitable
or a religious purpose;

1[(10–A) ‘Darmika Parishad’ means the Andhra Pradesh Dharmika Parishad
constituted under section 152.]

(11) ‘dittam’ means the schedule of articles and other requirements of
worship or offering in connection with the daily dhupa, deepa, naivedyam,
pachikam, paricharikam and other general, special or periodical services,
ceremonies or observances in the institution, endowment, math or specific
endowment, as the case may be;

(12) ‘Endowment Administration Fund’ means the Andhra Pradesh
Charitable and Hindu Religious Institutions and Endowments Administration
Fund established under sub-section (1) of section 69;

2 [(12 – A) ‘Endowments Tribunal’ means a tribunal constituted under
section 162.]

(13) ‘Executive Officer’ means an Officer appointed as such under any of the
provisions of this Act;

 (14) ‘Government’ means the State Government;

 (15) ‘hereditary Office-holder’ means any office-holder including Pedda
Jeeyangar, China Jeeyangar, a Mirasidar and an Archaka of a charitable or
religious institution or endowment the succession to whose office devolves
according to the rule of succession laid down by the founder or according to
the usage or custom applicable to the institution or endowment or according to
the law of succession for the time being in force, as the case may be;

(16) ‘hereditary trustee’ means the trustee of a charitable or religious
institution or endowment the succession to whose office devolves according to
the rule of succession laid down by the founder or according to usage or
custom applicable to the institution or endowment or according to the law of
succession for the time being in force, as the case may be;

1. Inserted by the Act No.33 of 2007, S.10  (w.e.f 14-12-2007)
2  Inserted by the Act No.33 of 2007, S.12 (w.e.f 14-12-2007)



 (17) ‘math’ means a Hindu religious institution presided over by a person,
whose principal duty is to engage himself in the teaching and propagation of
Hindu religion and philosophy or the teachings and philosophy of the
denomination, sect or sampradaya to which the math belongs and in imparting
religious instruction and training and rendering spiritual service or who
exercises or claims to exercise spiritual headship over a body of disciples; and
includes any place or places of religious worship, instruction or training which
are appurtenant to the institution;

1[(17-a) "member" means the member of the Board or Committee]

(18) ‘person having interest’ includes -
(a) in the case of a math, a disciple of the math or a person of
the religious persuation to which the math belongs;
(b) in the case of a charitable institution or endowment or a
religious institution other than a math or a religious
endowment, a person who is entitled to attend at or is in the
habit of attending the performance of service, charity or
worship connected with the institution or endowment or who
is entitled to partake or is in the habit of partaking in the
benefit of any charity or the distribution of gifts thereat;
(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;

(19) ‘prescribed’ means prescribed by rules made by the Government under
this Act;

(20) ‘Regional Joint Commissioner’ means the Regional Joint Commissioner
appointed under sub-section (1) of section 3 and includes every officer who
for the time being exercises the powers and performs the functions of a
Regional Joint Commissioner under this Act or the rule made thereunder in
respect of any charitable or religious institution or endowment as specified
in sub-section (5) of section 3;

(21) ‘religious charity’ means a public charity associated with a Hindu
festival or observance of a religious character, whether connected with a
religious institution or not;

(22) ‘religious endowments’ means property (including movable property),
and religious offerings whether in cash or kind, given or endowed for the
support of a religious institution 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.

Explanation-I:- 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
within the meaning of this definition, notwithstanding that, whether before or
after 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.

Explanation-II:- Any Inam granted to an archaka, service-holder or other
employee of a religious Institution for the performance of any service or charity
in connection with a religious institution shall not be deemed to be a personal
gift to the archaka, service-holder or employee, notwithstanding the grant of
ryotwari patta to an archaka, service-holder or employee under the Andhra
Pradesh (Andhra Area) Inams (Abolition and Conversion into Ryotwari) Act,
1956 (Act III of 1956) but shall be deemed to be a religious endowment;

1 . Substituted by the Act No.26 of 1990, S.17 (w.e.f. 14-12-2007)



(23) ‘Religious institution’ means a math, temple or specific endowment
and includes a Brindavan, Samadhi or any other institution established or
maintained for a religious purpose;

(24) ‘Revenue Divisional Officer’ means any officer in-charge of a revenue
division and includes a Deputy Collector, a Sub-Collector and an Assistant
Collector;

(25) ‘Specific Endowment’ means any property or money endowed for the
performance of any specific service or charity in a charitable or religious
institution or for the performance of any other charity, religious or otherwise;

Explanation-I:- 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 shall be construed as a single
specific endowment for the purpose of this Act;

Explanation-II:- Where a specific endowment attached to a charitable or
religious institution 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 whole of the specific endowment provided the charitable or religious
institution is situated within the State;

(26) ‘State’ means the State of Andhra Pradesh;

(27) ‘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 any section thereof, as a place of public
religious worship and includes sub-shrines, utsava mandapas, tanks and other
necessary appurtenant structures and land;

Explanation:- A place of worship where the public or a section thereof have
unrestricted access or declared as a private place of worship by court or other
authority but notwithstanding any such declaration, public or a section thereof
has unrestricted access to such place and includes a temple which is
maintained within the residential premises, if offerings or gifts are received by
the person managing the temple from the public or a section thereof at the time
of worship or other religious function shall be deemed to be a temple;

(28) ‘Tirumala-Tirupathi Devasthanams’ means the temples specified in
the First Schedule and the endowments and properties thereof and shall
include the educational institutions and the other institutions specified in the
Second Schedule and the endowments and properties thereof and Tirumala
Tirupathi Devasthanams shall be deemed to be constituted into a single
religious institution for the purposes of this Act;

(29) ‘trustee’ means any person whether known as mathadhipati, mohant,
dharmakarta mutawally, muntazim or by any other name, in whom either
alone or in association with any other person, the administration and
management of a charitable or religious institution or endowment are vested;
and includes a Board of Trustees;

(30) any reference to ‘Hindu’ shall be construed as including a reference
to a person professing Budhist, Jain, or Sikh religion and the reference to
Hindu religious institutions shall be construed accordingly;

(31) words and expressions used in this Act, but not defined herein, shall
have the meaning assigned to them in the relevant Acts.



CHAPTER-II
COMMISSIONER, ADDITIONAL COMMISSIONER, REGIONAL JOINT

COMMISSIONER ETC., AND THEIR POWERS AND FUNCTIONS

3. Appointments etc., of Commissioner, Additional Commissioner,
Regional Joint Commissioner, Deputy Commissioner and Assistant
Commissioner - (1) Subject to the provisions of section 4, the Government
shall appoint a Commissioner, Additional Commissioner and such number of
Regional Joint Commissioners, Deputy Commissioners and Assistant
Commissioners as they think fit for the purpose of exercising the powers and
performing the functions conferred on or entrusted to them by or under this
Act.

(2) The Commissioner, the Additional Commissioner and every Regional
Joint Commissioner, Deputy Commissioner or Assistant Commissioner
appointed under sub-section (1) exercising the powers and performing the
functions as aforesaid in respect of religious institutions or endowments, shall
be a person professing Hindu religion and shall cease to exercise those powers
and perform those functions when he ceases to profess that religion.

(3) The conditions of service of the officers appointed under sub-section
(1), shall be such as may be determined by the Government.

(4) The officers appointed under sub-section (1) shall be the employees of
the Government and their salaries, allowances, pensions and other
remuneration shall be paid in the first instance out of the Consolidated Fund of
the State and subsequently reimbursed from the Endowments Administration
Fund.

(5) The Government may direct the Commissioner, Additional
Commissioner and every Regional Joint Commissioner, Deputy Commissioner
or Assistant Commissioner appointed under sub-section (1) to exercise the
powers and perform the functions conferred on or entrusted to the
Commissioner, Additional Commissioner or Regional Joint Commissioner,
Deputy Commissioner or Assistant Commissioner, as the case may be, by or
under this Act in respect of charitable or religious institutions or endowments.

4. Qualifications for appointment of Commissioner etc. - (1) A person to be
appointed as the Commissioner, shall be one-

(a) who is holding or has held a post of the District Collector or
a post not lower in rank than that of a District Collector in any
other service in the State; or

(b) who is holding or has held a post in the Andhra Pradesh
State Higher Judicial Service; or

(c) who has at least ten years practice as an Advocate of the
High Court of Andhra Pradesh or of the Supreme Court; or

(d) who has been holding the post of Additional Commissioner:

Provided that no person shall be eligible for appointment as
Commissioner unless he has completed the age of forty-five-years.

1 [(2) The qualifications for appointment to the office of Additional
Commissioner, Regional Joint Commissioner, Deputy Commissioner and
Assistant Commissioner shall be such as may be prescribed].
2[(3) [XXXX]

(4) [XXXX]]

(5) A person to be appointed as an Assistant Commissioner shall be one-

(a) who has been for not less than three years as an Advocate
of the High Court of Andhra Pradesh, by direct recruitment; or

1. Substituted by the Act No. 26 of 1990, S.4 (w.e.f. 07-12-1990)
2 .Omitted by the Act No.26 of 1990, S.3.



(b) who has been holding for not less than three years the post
of Superintendent in the Endowments Department or the post
of an Executive Officer of the prescribed grade, by promotion;

(c) who has been holding an equivalent post of Assistant
Commissioner in any of the charitable or religious institutions
or endowments published under clause (a) of section 6
including a person in the service of the Tirumala Tirupathi
Devasthanams, by transfer;

Provided that in the case of Deputy Commissioners and Assistant
Commissioners the number of posts to be filled by Direct recruitment shall not
exceed one-fifth of the cadre strength of each category.

5. State to be divided into regions, divisions and sub-divisions for the
purposes of this Act - For the purposes of this Act, the Commissioner shall
with the previous approval of the Government divide the State into such
number of regions and each such region into such number of divisions and
each such division into such number of sub-divisions as he may deem fit. Each
region shall be in the charge of Regional Joint Commissioner, each division
shall be in the charge of a Deputy Commissioner and each such sub-division
shall be in the charge of an Assistant Commissioner:

Provided that it shall be lawful for the Government to appoint a Regional
Joint Commissioner for more regions than one or a Deputy Commissioner for
more divisions than one or an Assistant Commissioner for more sub-divisions
than one.

6. Preparation and publication of list of charitable and religious
institutions and endowments on the basis of income - The Commissioner
shall prepare separately and publish in the prescribed manner, a list of-

(a) (i) the charitable institutions and endowments ; or
(ii) the religious institutions and endowments other than

maths;
       whose annual income as calculated for the purpose of
levy of contribution under section 65 exceeds rupees five
lakhs 1[exceeds rupees twenty five lakhs;]

(b) (i) the charitable institutions and endowments;
(ii) the religious institutions and endowments, other than

maths;
whose annual income calculated as aforesaid exceeds rupees
fifty thousand but does not exceed rupees five lakhs
1[exceeds rupees two lakhs but does not exceeds rupees
twenty five lakhs”;]

(c) (i) the charitable institutions and endowments; or
(ii) the religious institutions and endowments other than

maths not falling under clause (a) or clause (b);

(d) the maths irrespective of the income;

(e) the Dharmadayam irrespective of the income:

Provided that the Commissioner may alter the classification assigned to
an institution or endowment in the list and enter the same in the appropriate
list in case the annual income of such institution or endowment calculated as
aforesaid exceeds or falls below the limits specified in clause (a) or clause (b) or
clause (c) for three consecutive years.

1 [Provided further that the Government shallbe competent to fix-up
parameters for the purpose of publication of new Institutions from time to
time.]

1 . Substituted by the Act No.33 of 2007, S.3  (w.e.f. 14-07-2007)



7. Commissioner to be corporate sole - The Commissioner shall be a
corporate sole and shall have perpetual succession and common seal and may
sue or be sued in his corporate name.

8. Powers and functions of Commissioner and Additional Commissioner -
(1) Subject to the other provisions of this Act, the administration of all
charitable and Hindu religious institutions and endowments shall be under the
general superintendence and control of the Commissioner and such
superintendence and control shall include the power to pass any order which
may be deemed necessary to ensure that such institutions and endowments
are properly administered and their income is duly appropriated for the
purposes for which they were found or exist.

(2) Without prejudice to the generality of the foregoing provisions, the
Commissioner shall exercise the powers conferred on him and perform the
functions entrusted to him by or under this Act in respect of such institutions
or endowments in the State as are included in the lists published under clause
(a), clause (d) and clause (e) of section 6.

(3) The powers and functions of the Additional Commissioner shall be
such as may be determined by the Government from time to time.

(4) The Commissioner may delegate to a Deputy Commissioner any of the
powers conferred on or functions entrusted to the Commissioner by or under
this Act including the powers and functions of an Assistant Commissioner
which may be exercised or performed by the Commissioner under
sub-section (5) but not including the power and functions of the Commissioner
under sub-section (1), sections 6, 15, 49, 51, 66, 90, 92 and 132 in respect of
any institution or endowment or any class or group of institutions or
endowments in the State, subject to such restrictions and control as the
Government may, by general or special order lay down and subject also to such
limitations and conditions, if any, as may be specified in the order of
delegation.

(5) The Commissioner may delegate to an Assistant Commissioner any of
the powers conferred on or functions entrusted to the Commissioner by or
under this Act except the powers and functions of the Commissioner under
sub-section (1), sections 6, 15, 49, 51, 66, 90, 92 and 132 in respect of any
institution or endowment in the sub-division in charge of the Assistant
Commissioner subject to such restrictions and control as the Government may,
by general or special order, lay down and subject also to such limitations and
conditions if any, as may be specified in the order of delegation.

(6) Notwithstanding anything in sections 10 and 11, the Commissioner
may, by order in writing, declare that the exercise and performance of all or
any of the powers or functions by the Deputy Commissioner or the Assistant
Commissioner, as the case may be, shall be subject to such exceptions,
limitations and conditions as may be specified in the order and he may himself
exercise any power or perform the functions so excepted.

9. Powers and functions of Regional Joint Commissioner - Subject to the
administrative control of the Commissioner, a Regional Joint Commissioner
shall exercise such powers and perform such functions of the Commissioner as
may, from time to time, be determined by the Government in respect of
institutions and endowments in the region and any order passed or proceeding
taken by a Regional Joint Commissioner in the exercise of such powers and the
performance of such functions shall be deemed to be an order of the
Commissioner for the purpose of this Act.

10. Powers and functions of Deputy Commissioner - Every Deputy
Commissioner shall, within the division in his charge exercise the powers
conferred on and perform the functions entrusted to a Deputy Commissioner
as such by or under this Act, in respect of such institutions or endowments as
are included in the list published under clause (b) of section 6:

1.  Added by the Act No.26 of 2020, S.2 (w.e.f. 20-07-2020)



Provided that where a specific endowment is situated in two or more
divisions, the Commissioner shall decide as to which of the Deputy
Commissioners shall have the jurisdiction to exercise the powers, or perform
the functions in respect of such endowment.

11. Powers and functions of Assistant Commissioner - Every Assistant
Commissioner shall, within the sub-division in his charge, exercise the powers
conferred on, and perform the functions entrusted to, an Assistant
Commissioner as such by or under this Act in respect of all institutions and
endowments included in the list published under clause (c) of section 6:

Provided that where a specific endowment is situated in two or more sub-
divisions, the Commissioner shall decide as to which of the Assistant
Commissioners shall have jurisdiction to exercise the powers, or perform the
functions in respect of such endowment.

12. Powers of Commissioner etc., to enter and inspect institutions and
endowments - (1) The Commissioner, the Additional Commissioner, a Regional
Joint Commissioner, a Deputy Commissioner, or an Assistant Commissioner
having jurisdiction or any other person authorised by the Commissioner in this
behalf, may with due regard to the religious practices and usages of the
institutions, inspect any charitable or religious institution or endowment, all
moveable and immoveable property belonging to, and all records,
correspondence plans, accounts and other documents relating to such
institution or endowment for the purpose of satisfying himself that the
provisions of this Act and the rules made thereunder are duly carried out:

Provided that in the case of any religious institution or endowment or
place of worship, the person so inspecting or authorised to inspect shall be a
Hindu.

(2) Every person exercising the power of inspection under sub-section(1)
or for the purpose of exercising any other power conferred or performing any
function entrusted, by or under this Act shall have the right to enter the
premises of any charitable or religious institution or endowment or any place of
worship:

 Provided that before making such entry for any purpose as aforesaid,
the person exercising such power shall give reasonable notice to the trustee or
head of the institution or endowment or archaka on duty and shall while
making the entry, have due regard to the practices and usages of the
institutions or endowments.

Provided further that in the case of a religious institution or endowment
or place of worship where the custom or usage does not permit the entry of any
person other than the archaka or a person authorised by such custom or
usage, into the sanctum, sanctorum or garbhalaya or any other place held
specially sacred within the premises of such institution or endowment or place
of worship, the person exercising the powers under this section shall not make
the entry himself, unless he is a person authorised by such custom or usage in
that behalf but may authorise any archaka or other person authorised by such
custom or usage to make the entry for the purpose of this section.

13. Commissioner etc., to observe appropriate forms, usages and
practices - (1) The Commissioner, the Additional Commissioner, a Regional
Joint Commissioner, a Deputy Commissioner, an Assistant Commissioner and
every other person, exercising powers or performing the functions under this
Act, shall not interfere with and shall observe the forms, usages, ceremonies
and practices obtaining in and appropriate to the religious institution or
endowment in respect of which such powers are exercised or functions are
performed and in the case of a math, act in conformity with the rules,



practices, usages or customs of the math in his dealings with the head of the
math.

(2) The Commissioner, shall subject to such directions as the
Government may give from time to time, prepare a code of conduct for the
trustees, archakas and other office holders, servants and employees and for the
persons visiting, worshipping at or restoring to a religious institution or
endowment and different codes may be prepared in relation to different classes
of institutions or endowments.

(3) Any person violating the code of conduct so prepared shall be liable to
be evicted from the premises of the institution or endowment.

CHAPTER-III
ADMINISTRATION AND MANAGEMENT OF CHARITABLE AND HINDU

RELIGIOUS INSTITUTIONS AND ENDOWMENTS
14. Vesting of all properties in the institution or endowment - All
properties belonging to, or given or endowed to a charitable or religious
institution or endowment shall, vest in the charitable or religious institution or
endowment, as the case may be.
1 [15. Appointment of Board of Trustees- In respect of a Charitable or
Religious Institution or Endowment,-

2[(1) Any institution included in the list published under clause (a) section 6,-
(i) where the income for the institution exceeds Rs.20.00 crores (Rupees

Twenty Crores) per annum, the Government shall constitute a Board of Trustees
consisting of fifteen (15) persons 3 [at its pleasure except for founder family
member and ex-officio members].

(ii) where the income for the institution is between Rs.5.00 crores (Rupees
Five Crores) to Rs.20.00 (Twenty Crores) per annum, the Government shall
constitute a Board of Trustees consisting of eleven (11) persons 2[at its pleasure
except for founder family member and ex-officio members];

(iii) where the income for the institution is between Rs.1.00 crore (Rupees
One Crore) to Rs.5.00 crores (Rupees Five Crores) per annum, the Government
shall constitute a Board of Trustees consisting of nine (9) persons 2[at its
pleasure except for founder family member and ex-officio members].

(iv) where the income for the institution is between Rs.25.00 lakhs
(Rupees Twenty Five Lakhs) to Rs.1.00 crore (Rupees One Crore) per annum, the
Andhra Pradesh Dharmika Parishad shall constitute a Board of Trustees
consisting of nine (9) persons. 2[at its pleasure except for founder family member
and ex-officio members]”.

(2) Where the income of the institution is between Rs. 2.00 lakhs to
Rs.25 lakhs per annum, the Commissioner shall appoint a Board of
Trustees consisting of 4[Seven persons] 2[at its pleasure except for founder
family member and ex-officio members] and where the income of the
institutions is less than Rs.2.00 lakhs per annum, the Deputy
Commissioner concerned may constitute a Board of Trustees consisting of
3[five] persons 2[at its pleasure except for founder family member and ex-officio
members] in respect of each such temple keeping in view the traditions,
sampradayams and wishes of the devotees.

Provided that the Deputy Commissioner may either in the interest of the
institution or endowment or any other sufficient cause or for reasons to be
recorded in writing appoint a single trustee instead of a Board of Trustees:

Provided further that in the case of a religious institution, the Archaka or
where there is more than one Archaka, the Pradhana Archaka thereof shall be
an ex-officio member of the Trust Board notwithstanding clause (g) of sub-
section (1) of section 19:

1. Substituted by the Act No.33 of 2007, S.4.
2.  Sub-section (1) Substituted by the Act No.8 of 2014, S.2 (w.e.f. 20-09-2014)
3.  Inserted by the Act No.31 of 2019, S.2 (w.e.f. 17-08-2019)
4. Substituted by the Act No.8 of 2014, S.2.



Provided also that where the Board of Trustees is not constituted for any
reason, the recognised Founder or Member of the Founder‘s Family shall
discharge the functions of the Board of Trustees till a new Board of Trustees is
constituted:

Provided also that where there is no Executive Officer or Founder Family
member to any institution or where the Government or the authority competent
to constitute a Trust Board has not constituted the Trust Board within the
period specified under this sub-section, the Commissioner shall make such
arrangement as he deems fit to look after the affairs of the institution during the
interregnum period between the date of expiry of the terms of the Trust Board
and constitution of the new Trust Board:

1[Provided also that two members of the Board of Trustees shall be a
prominent persons with a long, track record of Philanthropy and support to
Hindu Religious Institutions.”]

16. Abolition of hereditary trustees - Notwithstanding any compromise or
agreement entered into or scheme framed, or judgment, decree, or order passed
by any court, tribunal or other authority or in a deed or other document prior to
the commencement of this Act and in force on such commencement, the rights
of a person for the office of the hereditary trustee or mutawalli or dharmakarta
or muntazim or by whatever name it is called shall stand abolished on such
commencement.

17. Procedure for making appointments of trustees and their term - (1) In
making the appointment of trustees under section 15 the Government, the
Commissioner, the Deputy Commissioner or the Assistant Commissioner, as
the case may be, shall have due regard to the religious denomination or any
section thereof to which the institution belongs or the endowment is made and
the wishes of the founder:

2[Provided that the founder or one of the members of the family of the
founder, if qualified as prescribed shall be appointed as one of the Trustees.

“Explanation I : ‘Founder’  means,-
(a) in respect of Institution or Endowments exiting at the commencement

of this Act, the person who was recognized as Hereditary Trustee under the
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments
Act, 1966 or a Member of his family recognized the Competent Authority;

(b) In respect of an Institution or Endowment established after such
commencement, the person who has founded such Institution or Endowment
or a member of his family and recognized as such by the competent authority.]

3[Explanation – II. ‘Member of the family of the founder’ means children,
grant children and so in agnatic line of succession for the time being in force
and declared or recognised as such by the relevant appointing authority.

Explanation – III. Those persons who founded temples by collecting
donations partly or fully from the public as well as those who founded them on
public lands hall not be recongnised as founder trustees by any means.]

(2) Every trustee appointed under section 15 shall hold office for a term
of 4[two years] from the date of taking oath of office and secrecy:

1. Substituted by the Act No.8 of 2014, S.2.
2. Substituted by the Act No.33 of 2007, S.5 (w.e.f. 14-12-2007)
3 . Substituted by the Act No.27 of 2002, S.2 (w.e.f. 23-12-2002)
4. Substituted by the Act No.29 of 2002, S.2.



1[Provided that the Government may for good and sufficient reason in
public interest remove a Trustee from office before the expiry of the two year
term.]

(3) The procedure for calling for application for appointment of trustees,
verification of antecedents and other matters shall be such as may be
prescribed.

2[“Provided that this provision shall not be applicable to (1) Sri Varaha
Lakshmi Narasimha Swamy Vari Devasthanam, Simhachalam, Visakhapatnam
District; (2) Sri Veera Venkata Satyanarayana Swamy Vari Devasthanam,
Annavaram, East Godavari District; (3) Sri Venkateswara Swamy Vari
Devasthanam, Dwaraka Thirumala, West Godavari District (Chinna Tirupathi);
(4) Sri Durga Malleswara Swamy varla Devasthanam, Vijayawada, Krishna
District; (5) Sri Kalahasteeswara Swamy vari Devasthanam, Srikalahasti,
Chittoor District; (6) Sri Bramaramba Mallikarjuna Swamyvarla Devasthanam,
Srisailam, Kurnool District; (7) Sri Lakshmi Tirupatamma Ammavari Temple,
Penugachiprolu, Krishna District; and (8) Sri Swayambhu Varasidhi
Vinayakaswamy Vari Devasthanam, Kanipakam, Chittoor District.]

(4) No person shall be a trustee in more than one Board of Trustees.

3[(5) In every Board of Trustees, there shall be 50 percent reservation out
of the total number of nominated members (after excluding the ex-officio
members) to the candidate belonging to SC, ST, BC communities.

Provided that out of the total nominated members (after excluding the ex-
officio members) 50 percent of members shall be women.]

(6) All properties belonging to a charitable or religious institution or
endowment, which on the date of commencement of this Act, are in the
possession or under the superintendence of the Government, Zilla Praja
Parishad, Municipality or other local authority or any company, society,
organisation, institution or other person or any committee, superintendent or
manager appointed by the Government, shall, on the date on which a Board of
Trustees is or is deemed to have been constituted or a trustee is or is deemed
to have appointed under this section, stand transferred to such Board of
Trustees or trustee thereof, as the case may be and all assets vesting in the
Government, local authority or person aforesaid and all liabilities subsisting
against such Government, local authority or person on the said date shall,
devolve on the institution or endowment, as the case may be.

18. Qualifications for Trusteeship - A person shall be qualified for being
appointed as or for being a trustee of charitable or religious institution or
endowment,-

(a) if he has faith in God;
(b) if he possesses good conduct, and reputation and
commands respect in the locality in which the institution is
situated;
(c) if he has contributed for construction, renovation or
development of any institution or performance of any Utsavam
or Ubhayam or any charitable cause;
(d) if he has sufficient time and interest to attend to the affairs
of the institution; and
(e) if he possesses any other merit.

1. Substituted by the Act No.31 of 2019, S.3 (w.e.f. 17-08-2019)
2. Added by the Act No.25 of 2020, S.2 (w.e.f. 20-07-2020)
3. Substituted by the Act No.31 of 2019, S.3 (w.e.f. 17-08-2019)



19. Disqualifications for Trusteeship - (1) A person shall be disqualified for
being appointed as, or for being, trustee of any charitable or religious
institution or endowment –

(a) if he is an undischarged insolvent;
(b) if he is of unsound mind and stands so declared by a
competent court or if he is a deaf-mute or is suffering from
leprosy or any virulent contagious disease;
(c) if he is interested either directly or indirectly in a subsisting
lease of any property or of contract made, with, or any work
being done for, the institution or endowment or is in arrears of
any kind due by him to such institution or endowment;
(d) if he is appearing as a legal practitioner on behalf of or
against the institution or endowment;
(e) if he has been sentenced by a criminal Court for an offence
involving moral turpitude, such sentence not having been
reversed;
(f) if he has acted adverse to the interest of the institution or
endowment;
(g) if he is an office holder or servant attached to, or a person
in receipt of any emolument or prerequisite from such
institution or endowment;
(h) if he is addicted to intoxicating liquors or drugs;
(i) if he has not completed 1[thirty years] of age:

Provided that nothing in this clauses shall apply to the trustee holding
office immediately before the commencement of this Act;

2 [Provided further, that every trustee who is below thirty years at the
commencement of the Andhra Pradesh Charitable and Hindu Religious
Institutions and Endowments (Amendment) Act, 2000 shall cease to hold office
after the completion of his term of office.]

 (j) if he does not profess Hindu religion in the case of religious
institution or endowment; or

(k) if he has held such office for two consecutive terms ;
3[Provided further, that nothing in this clause shall apply to the founder

or a member of the family of the founder who has been appointed as Trustee.]

Explanation :- The expression ‘term’ includes a part of the term.

(2) Before a trustee enters upon his office the Commissioner, Deputy
Commissioner or Assistant Commissioner or any other person authorised by
him in this behalf shall administer to him the oath of office and secrecy as may
be prescribed.

(3) Any such trustee who fails to take, within thirty days from the date on
which he was appointed, the oath of office and secrecy laid down in sub-section
(2), shall cease to hold office.

4[20. Chairman of the Board of Trustees - (1) (a)  In the case of Charitable
and Religious Institutions or endowment for which a Board of Trustees is
constituted under Section 15, the members of the Board of Trustees shall,
within such period not exceeding Sixty days and in such manner as may be
prescribed, elect from amongst themselves, a chairman; and if no Chairman is
so elected within the prescribed period the Government in the case of a Board
of Trustees constituted under clause (a) of sub-section (1) of section 15 and the

1 . Substituted by the Act No.29 of 2000, S.3 (w.e.f. 25-09-2000)
2 .  Added by the Act 29 of 2000, S.3 (w.e.f. 25-09-2000)
3 . Substituted by the Act No.27 of 2002, S.3 (w.e.f.23-12-2002)
4 . Substituted by the Act No.27 of 2002, S.4 (w.e.f.23-12-2002)



commissioner in the case of any other Board of Trustees shall nominate one of
the members as Chairman.

(b) where the founder or a member of the family of the founder is
appointed as Trustee, he shall be the Chairman of the Board of Trustees.

(2)  A Chairman elected or nominated under clause (a) of sub-section (1)
or who become a Chairman under clause (b) shall hold office so long as he
continues to be the member of the Board of Trustees.”.]

21. Cessation of trusteeship on absence from the meetings of the Board of
Trustees :-

(1) A trustee of a charitable or religious institution or endowment for
which a Board of Trustees is constituted, shall cease to hold office as such-

(a) Where more than three ordinary meetings of the Board of
Trustees have been held within a period of three consecutive
months reckoned from the date of commencement of the term
of office of the trustee or of the date of the last meeting which
he attended or of the date of his restoration to the office as
member under sub-section (2), as the case may be, if he
absents himself from all such meetings; or
(b) where less than three ordinary meetings have been held
within the said period of three months, if he absents himself
from three consecutive ordinary meetings held during and
after the said period:

Provided that no meeting from which a member absented himself shall be
counted against him under this sub-section if-

(i) due notice of that meeting was not given to him in the
prescribed manner;or

(ii) the meeting was held on a requisition of members:
Provided further that nothing in this sub-section shall apply to a member

who attends any meeting other than ordinary meeting held-

(i) in respect of clause (a), within the said period of three
months;

(ii) in respect of clause (b), before the third ordinary
meeting;

Explanation:- For the purpose of this sub-section-

(i) ‘ordinary meeting’ shall mean a meeting held after
giving a notice of at least three days before the day of the
meeting;

(ii) where a meeting other than an ordinary meeting
intervenes between one ordinary meeting and another
ordinary meeting, those two ordinary meetings shall be
regarded as being consecutive to each other;

(iii) a meeting adjourned for want of quorum shall be
deemed to be a meeting.

(2) Where a person ceases to be a member under sub-section (1), the
person authorised in this behalf by the Commissioner, the Deputy
Commissioner or the Assistant Commissioner, as the case may be, shall
forthwith intimate the fact by registered post to the member concerned and
report the fact to the Board of Trustees at its next meeting. If such member
applies for restoration of his membership to the Board of Trustees within thirty
days of the receipt by him of such intimation, he shall be deemed to have been
restored to his membership and the person aforesaid shall report the fact of
such restoration to the Board of Trustees at its next meeting:



Provided that where a member who is so restored to his membership
again incurs the disqualification under sub-section (1), the Board of trustees
may on his application for restoration filed within a period of thirty days of the
receipt by him of the intimation from the person aforesaid regarding the
disqualification, restore him to his membership.

22. Vacancy in the office of trustee and filling of such vacancy - (1) Where
a trustee of any charitable or religious institution or endowment-

(a) becomes subject to any disqualification specified in sub-sections
(1) and (3) of section 19 and is removed under section 28; or
(b) tenders resignation of his office and the same is accepted by the
Government, the Commissioner, the Deputy Commissioner, or the
Assistant Commissioner, as the case may be, his office shall there
upon become vacant.

(2) Where a vacancy in the office of a trustee has arisen under
sub-section (1), or by efflux of time, or otherwise the Government, the
Commissioner, the Deputy Commissioner or the Assistant Commissioner, as
the case may be, shall appoint a new trustee in his place and such trustee
shall hold office for the residue of the term of office of his predecessor except
where the vacancy has arisen by efflux of time.

23. Powers of the trustee - (1) The trustee of every charitable or religious
institution or endowment shall administer its affairs, manage its properties and
apply its funds in accordance with the terms of the trust, the usage of the
institution or endowment and all lawful directions which a competent authority
may issue in respect thereof and as carefully as a man of ordinary prudence
would deal with such affairs, fund and properties if they were of his own.

(2) A trustee shall, subject to the provisions of this Act, be entitled to
exercise all powers incidental to the prudent and beneficial administration of
the charitable or religious institution or endowment and to the performance of
the functions entrusted to him.

(3) A trustee shall not spend the funds of the charitable or religious
institution or endowment for meeting any costs, charges or expenses incurred
by him in any suit, appeal or application or other proceedings for or incidental
to the establishment of his appointment to or removal from office or any
disciplinary action taken against him:

Provided that the trustee may reimburse himself in respect of such costs,
charges and expenses if he is specifically permitted to do so by an order passed
under section 136.

(4) (a) It shall be lawful for a trustee of a religious institution by an order,
to prohibit within the premises of the religious institutions or within such area
belonging to that institution as may be specified in the order-

(i) sale, possession, use or consumption of any
intoxicating liquor or drug, or cigarettes including beedies
and chuttas;
(ii) gaming with cards, dice, counters, money or other
instrument of gaming;
(iii) sale, possession, preparation or consumption of meat
or other food stuffs containing meat;
(iv) slaughter, killing or maiming of any animal or bird for
any purpose.

(b) Any person contravening an order made by the trustee
under clause (a) shall be punishable with imprisonment for a
term which may extend to one month, or with fine which may
extend to one hundred rupees or with both;



(c) Every offence punishable under this sub-section shall be
cognizable offence within the meaning of the Code of Criminal
Procedure, 1973 (Central Act II of 1974):

Provided that no police officer shall arrest any person for such offence
except on a written complaint made by the trustee or Executive Officer of a
religious institution or endowment;

(d) Every person contravening an order made by the trustee
under clause (a) shall be deemed to be an ‘encroacher’ within
the meaning of section 83.

(5) (a) Notwithstanding anything in any other law for the time being in
force, whoever in the local area-

(i) imports, exports, transports, or possesses liquor or any
intoxicating drug or cigarettes including beedies and
chuttas;
(ii) manufactures liquor or any intoxicating drug;
(iii) cultivates the hemp plant or collects any portion of
such plant from which an intoxicating drug can be
manufactured;
(iv) sells liquor or any intoxicating drug;
(v) consumes or buys liquor or any intoxicating drug;
(vi) allows any of the acts aforesaid upon the premises in
his immediate possession; or
(vii) sells or possesses, prepares or consumes meat or
other food stuffs containing meat; shall be punishable
with imprisonment for a term which may extend to one
month or with fine which may extend to one hundred
rupees or with both.

(b) Every offence punishable under this sub-section shall be
cognizable offence within the meaning of the Code of Criminal
Procedure, 1973 (Central Act 2 of 1974).

Explanation:- In this section, ‘local area’ means such area in the vicinity of
any religious institution as the Government may, by notification, specify in this
behalf.

(6) (a) The trustee of a religious institution or endowment shall have power
subject to such conditions as the Commissioner may by general or special
order impose to fix fees for the performance of archana or any service or ritual
or ceremony connected with such institution or endowment;

(b) The trustee shall have power to determine and fix place for
breaking the coconut within the premises of the temple for the
convenience of devotees and to maintain cleanliness in the
temple.

(7) It shall be lawful for the trustee of an institution or endowment to
convene a meeting of devotees, persons having interest and beneficiaries in the
manner prescribed for obtaining suggestions for the betterment of such
institution or endowment.

24. Duties of the trustees - (1) The Commissioner, the Deputy Commissioner,
or the Assistant Commissioner, as the case may be, having jurisdiction over
any charitable or religious institution or endowment,-

(a) may require the trustee or any person, in possession of, or
responsible for the custody of any books, accounts, returns,
reports or other information relating to the administration of
the institution or endowment, its funds, income, monies or
other properties connected therewith or the appropriation



thereof, to furnish or produce or cause to be furnished or
produced for any inspection which may be made under the
provisions of this Act, all or any of them at such place and
time and in such manner as he may direct;

(b) shall, at all reasonable times, have free access to such
books, accounts, documents, funds, income, monies or other
properties.

(2) It shall be the duty of the trustee, all servants and employees working
under him, any agent of the trustee, or any other person having concern in the
administration of such institution or endowment, to afford such assistance and
facility as may be necessary or required in connection with any inspection.

(3) The trustee of every charitable or religious institution or endowment
shall obey all lawful orders issued under the provisions of this Act, by the
Government, the Commissioner, the Deputy Commissioner or the Assistant
Commissioner, as the case may be.

1[(4) It shall be the duty of the Trustees of every temple to foster faith,
devotion and ethical conduct in the society by facilitating formation of a
Bhaktha Samajam attached to each temple, on a voluntary basis, consisting of
the devotees thereof in order to periodically organize Bhajans, religious
discourses, devotional and other religious programmes such as nagara
sankeertanas etc., appropriate to the custom, usage, tradition and
sampradayams of the temple concerned. It shall be competent for the
Commissioner with the approval of the Dharmika Parishad to frame bye-law for
the constitution and functioning of the Bhaktha Samajams.]

25. Fixation of dittam - (1) The trustee of a religious institution or
endowment, other than a math or specific endowment attached thereto, shall
within a period of ninety days from the date of commencement of this Act or
the date of founding of the religious institution or endowment, other than a
math or specific endowment attached thereto, and after consultation with the
Sthanacharya or where there is no such Sthanacharya, the archaka or
archakas concerned, submit proposals, for fixing the dittam in the institution
or endowment and the amounts to be spent therefor to the Commissioner, the
Deputy Commissioner or the Assistant Commissioner, as the case may be,
having jurisdiction over such institution or endowment:

Provided that the Commissioner, the Deputy Commissioner or the
Assistant Commissioner, as the case may be, may extend the time for the
submission of such proposals:

Provided further that this sub-section shall not apply to any institution
or endowment in respect of which proposals were submitted to the
Commissioner under the Andhra Pradesh Charitable and Hindu Religious
Institutions and Endowments Act, 1966 (Act 17 of 1966) before the
commencement of this Act.

(2) The trustee shall, while submitting his proposals under sub-section
(1), have due regard to the established usage, if any, the performance of the
ceremonies and services and the observance of festivals, worships and the like,
appropriate to the religious denomination to which the religious institution or
endowment belongs and to the financial position thereof.

(3) The trustee shall, at the time of submission of proposals under
sub-section (1) publish the proposals at the premises of the institution or
endowment in such manner as may be prescribed, together with a notice
stating that within a period of thirty days from the date of such publication any
person having interest may submit his objections or suggestions to the

1 .  Inserted by the Act No.33 of 2007, S.6



Commissioner, the Deputy Commissioner or the Assistant Commissioner, as
the case may be.

(4) After expiry of the period specified in sub-section (3), the
Commissioner, the Deputy Commissioner or the Assistant Commissioner, as
the case may be, shall, after considering any objections and suggestions
received, pass such order as he may think fit on such proposals having regard
to the matters specified in sub-section (2). A copy of the order shall be
communicated to the trustee and shall be published in the prescribed manner.

(5) The trustee shall scrutinise the particulars of dittam every three years
and submit to the Commissioner, the Deputy Commissioner or the Assistant
Commissioner, as the case may be, having jurisdiction, proposals for altering
the dittam together with the reasons therefor.

(6) Save as aforesaid, the dittam for the time being, in force in an
institution or endowment shall not be altered by the trustee.

(7) The procedure for alteration of the dittam shall be the same as laid
down in sub-sections (2), (3) and (4).

26. Power of trustee of charitable or religious institution over trustee of
specific endowment - The trustee of a specific endowment made for the
performance of any service or charity connected with a charitable or religious
institution shall perform such service or charity subject to the general
superintendence of the trustee of the institution and shall comply with all
lawful orders issued by him.

27. Acts of trustees or Board of Trustees not to be invalidated by
informality, vacancy etc., - No act or proceedings of the trustee or trustees
appointed or deemed to be appointed or Board of Trustees constituted or
deemed to be constituted under section 15 shall be deemed to be invalid by
reason only of a defect in the appointment of such trustee or trustees or
constitution of such Board of Trustees or on the ground that the trustee, the
Chairman or any member of the Board, as the case may be, was not entitled to
hold or continue in such office by reason of any disqualification or by reason of
any irregularity or illegality in his appointment or by reason of such act or
proceeding having been done or conducted during the period of any vacancy in
the office of the trustee, Chairman or member of the Board.

28. Suspension, removal or dismissal of trustee - (1) The authority
competent to appoint a trustee may suspend, remove or dismiss a trustee if he-

(a) fails to discharge the duties and perform the functions of a
trustee in accordance with the provisions of this Act or the
rules made there under;
(b) disobeys any lawful orders issued under the provisions of
this Act or the rules made there under, by the Government or
the Commissioner 1 [“or Additional Commissioner, or the
Regional Joint Commissioner”] or the Deputy Commissioner or
the Assistant Commissioner;
(c) refuses, fails or delays to handover the property and
records in his possession relating to the institution or
endowment to his successor or any other person authorised in
this behalf;
(d) commits any malfeasance or misfeasance or is guilty of
breach of trust or misappropriation in respect of the
properties of the institution or endowment.
(e) becomes subject to any of the disqualifications specified in
section 19; or

1 . Substituted by the Act No.33 of 2007, S.7 (w.e.f.14-12-2007)



(f) in the case of a religious institution or endowment, ceases
to profess Hindu religion.

(2) Where it is proposed to take action under sub-section (1), the
authority competent to appoint the trustee shall frame a charge against the
trustee concerned and give him an opportunity of meeting such charge, of
testing the evidence adduced against him and of adducing evidence in his
favour; and the order of suspension, removal or dismissal shall state every
charge framed against  the trustee, his explanation and the finding on such
charge, together with the reasons therefor.

(3) Pending disposal of any charge framed against a trustee, the authority
competent to appoint the trustee may suspend the trustee and appoint a fit
person to discharge the duties and perform the functions of the trustee.
1 [29. Appointment and duties of Executive Officer – There shall be an
Executive Officer for every Charitable or Religious Institution or Endowment to
be appointed by the Government in the case of institutions and Endowments
having income of rupees one crore and above and by the Commissioner in the
case of other Institutions and Endowments included in the lists published
under clauses (a) and (b) of Section 6. In respect of charitable or religious
institutions or endowment having income of less than rupees two lakhs per
annum, and included in the list published under clause (c) of section 6, it shall
not be necessary to appoint an executive officer. The cadre of Executive Officers
to be appointed under this section for the respective institutions on the basis of
the income of the Institution or Endowment shall be as may be prescribed:

Provided that, where there is no Executive Officer in respect of any
Charitable or Religious Institution or Endowment, the trustee or the Chairman
of the Board of Trustees or any employee of any Institution or Endowment
where the income exceeds Rs.2 lakhs, but is less than Rs. 25 lakhs per annum,
duly authorised by the Commissioner in this behalf shall exercise the powers
and perform the functions and discharge duties of an Executive Officer:

Provided further that it shall be competent for the Commissioner to
appoint an Executive Officer to any institution having income of less than Rs. 2
lakhs per annum if there are substantial immovable properties to the
institution or if he is satisfied that such appointment is necessary in the
interest of better administration of the institution or for any other reason to be
recorded in writing:

Provided also that, it shall be competent for the Commissioner to
constitute such number of Charitable and Hindu Religious Institutions and
Endowments as may be necessary, into a single group for the purpose of
appointing an Executive Officer or any other employee to such group.

(2) The number of Executive Officers in each grade shall be as may be
prescribed by the Government from time to time and the Commissioner shall
be the appointing authority for the Executive Officer of Grades, I, II and III:

Provided that forty percentum of vacancies in third grade Executive
Officers posts and twenty percentum of the vacancies in other two grades of
Executive Officers shall be filled by the employees belonging to the institutions
or Endowments of prescribed grade:

Provided further that it shall be competent for the Government to appoint
a Regional Joint Commissioner as an Executive Officer to any institution and it
shall be competent for the Commissioner to appoint a Deputy Commissioner or
an Assistant Commissioner as an Executive Officer to any institution basing on
the annual income of such institution.

(3) The Executive Officer appointed and exercising the powers and
discharging the duties shall be a person professing Hindu Religion and shall

1.  Substituted by the Act No.33 of 2007, S.8 (w.e.f. 14-12-2007)



cease to exercise those powers and discharge those duties when he ceases to
profess that religion.

(a) The Executive Officer appointed under this section shall be responsible
for carrying out all lawful directions issued by such trustee from time to
time;

(b) The Executive Officer shall, subject to such restrictions as may be
imposed by the Government;

(i) be responsible for the proper maintenance and custody of all the
records, accounts and other documents and of all the jewels,
valuables, money, funds and other properties of the Institution or
Endowment;

(ii) arrange for the proper collection of income and for incurring of
expenditure;

(iii) sue or be sued in the name of the institution or Endowment in all
legal proceedings;

Provided that any legal proceedings pending immediately before the
commencement of this Act by or against an institution or Endowment in which
any person other than an Executive Officer is suing or being sued shall not be
affected;

(iv) deposit of money received by the institution or Endowment in such
Bank or treasury as may be prescribed and be entitled to sign all
orders or cheques against such moneys;

Provided that the Executive Officer shall not encash the fixed deposit
certificates pertaining to any scheme or specific endowment under any
circumstances;

(v) have power in cases of emergency to direct the execution of any
work or the doing of any act which is provided for in the budget for
the year or the immediate execution or the doing of which is in his
opinion necessary for the preservation of the properties of the
institution or endowment or for the service or safety of pilgrims
resorting thereto and to direct that the expenses of executing such
work or the doing of such work or the doing of such act shall be paid
from the funds of the institution or endowment:

Provided that the Executive Officer shall report forthwith to the Trustee,
any action taken by him under this sub-clause and the reasons therefore and
obtain approval;

(c) The Executive Officer shall, with the prior approval of the trustee
institute any legal proceedings in the name of the institution or endowment or
defend , any such legal proceeding;

(d)  The Executive Officer appointed under this section shall be the
employee of the Government and the conditions of his service shall be such as
may be determined by the Government. The salary, allowances, pension and
other remuneration of the Executive Officer shall be paid out of the
consolidated fund of the State and later recovered from the Endowment
Administrative Fund.

(e) It shall be the duty of the Executive Officer of every Religious or
Charitable Institution to foster faith, devotion and ethical conduct in the
society, by facilitating formation of a Bhaktha Samajam attached to each
Institution, on voluntary basis, consisting of the devotees thereof in order to
periodically organize Bhajans, Religious discourses devotional and other
Religious programmes such as Nagara Sankeertans etc., appropriate to the
Custom, Usage, Tradition and Sampradayams of the Institution concerned.”]

30. Appointment of engineering staff - (1) The Government may appoint the
engineering staff of such grades and designations as they may deem necessary,
in the Endowments Department to evaluate and control the quality in the
supply of material and execution of work. The salaries allowances, pension and
other remuneration of such engineering staff shall be paid in the first instance
out of the Consolidated Fund of the State.



(2) The Government may, for the services rendered by the engineering
staff appointed under sub-section (1) recover the whole or any portion of the
amounts or charges from such institution or endowments as may be
prescribed.

(3) The procedure laid down in this Act, for the recovery of contribution
from the institution or endowment shall, as far as may be, apply to the
recovery of amounts or charges under sub-section (2).

31. Appointment of Engineers, Architects and Silpis for sub-division - The
Commissioner may draw a panel of engineers, Architects and Silpis from time
to time for appointment on such terms and conditions as may be prescribed for
each sub-division for preparation of plans and estimates for supervision of the
execution of the works, and for recording measurements and check
measurements and the like.

32. Appointment of Sub-ordinate Officers - The Government or such other
authority as may be authorised by them in this behalf, shall appoint such
other sub-ordinate officers with such designations and assign to them such
powers and such functions as the Government may deem necessary for the
purposes of this Act.

33. Constitution of Endowment services for different officers or classes of
officers - (1) The Government may, by notification, constitute any officers or
class of officers appointed under section 29, section 30 or section 32 into an
Endowment Service for the State.

(2) Upon the issue of a notification under sub-section (1), the
Government shall have power, subject to the provisions of section 153 to make
rules, to regulate the classification, methods of recruitment, qualifications,
conditions of service, pay and allowances and discipline and conduct of every
Endowment Service thereby constituted and such rule shall invest jurisdiction
in relation to such service in the Government and in such other authority as
may be prescribed therein.

34.  Abolition of hereditary rights in Mirasidars, Archakas and other office
holders and servants - (1) (a) Notwithstanding anything in any compromise or
agreement entered into or scheme framed or sanad or grant made or
judgement, decree or order passed by any Court, Tribunal or other authorities
prior to the commencement of this Act and in force on such commencement, all
rights, whether hereditary, contractual or otherwise of a person holding any
office of the Peddajeeyangar, Chinna Jeeyangar, a Mirasidar or an Archaka or
Pujari or any other office or service or post by whatever name it is called in any
religious institution or endowment shall on the commencement of this Act
stand abolished;

(b) Any usage or practice relating to the succession to any
office or service or post mentioned in clause (a) shall be void;
(c) All rights and emoluments of any nature in cash or kind or
both accrued to and appurtaining to any office or service or
post mentioned in clause (a) and subsisting on the date of
commencement of this Act shall on such commencement
stand extinguished.

(2) Every office holder and servant mentioned in clause (a) of sub-section
(1) holding office as such on the date of commencement of this Act shall,
notwithstanding the abolition of the hereditary rights, continue to hold such
office or post on payment of only such emoluments and subject to such
conditions of service referred to in sub-sections (3) and (4) of section 35.

1[(3) Not withstanding  anything contained in sub-sections (1) and (2) of
this section, the qualified members  of those Archaka families which were

1.  Added by the Act No.33 of 2007, S.9 (w.e.f. 14-12-2007)



continuing in archakatvam service under the provisions of the repealed the
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments
Act, 1966 and recognized as such by the competent authority shall continue to
have the right to archakatvam without having any right to emoloument such
families used to receive earlier under Act 17 of 1966.  However they shall
receive emoluments in accordance with the scheme under section 144.]

1 [(4) Notwithstanding anything contained in sub-sections (1) and (2)
above, the Sannidhi Yadavas working in Tirumala Tirupati Devasthanams shall
continue to have Hereditary Rights as they were enjoying prior to
commencement of this Act.]

35. Appointment of office holders and servants, etc. - 2[(1) Every vacancy in
the approved cadre strength whether permanent or temporary, amongst the
office holders or servants of a charitable or religious institution or endowment
shall be filled by the Trustee with the prior permission of the competent
authority:

Provided that in the case of a charitable or religious institution or
endowment whose annual income exceeds rupees ten lakhs the Executive
Officer shall appoint the office holders and servants thereof with the prior
permission of the competent authority:

Provided further that in the case of appointment of religious office
holders such appointment shall be made keeping in view the Agamas of the
respective institutions and preference shall be given to those who are well
versed with the Agama, custom and usage of the respective institution.]

(2) No person shall be considered for appointment to any vacancy under
sub-section (1) on the ground merely, that he is entitled for such appointment
according to-

(i) any scheme framed, agreement entered or judgement,
decree or order passed by any court, tribunal or other
authority prior to the commencement of this Act;
(ii) any custom or usage; or
(iii) the principle that he is next in the line of succession
to the last holder of office.

(3) Every office holder or servant including Pedda Jeeyanagar, China
Jeeyanagar and Mirasidar, Archaka and Pujari whether hereditary or not
holding office as such on the date of commencement of this Act, shall continue
as such office holder or servant and notwithstanding any scheme, judgement,
decree or order of a Court, Tribunal or other authority or any agreement or
custom or usage relating to the payment of any perquisites, emoluments or
remuneration, either in cash or kind or both, before the commencement of this
Act, be paid only such emoluments as may be prescribed:

Provided that it shall be lawful for the Government to direct such office
holders and servants as they may consider necessary to acquire such
qualifications and to undergo training in such manner, for such period and on
such terms as may be prescribed.

2[(4) Fixation of cadre strength, the qualifications, method of
recruitment, pay and allowances, discipline and conduct and other conditions
of service for the office holders and servants of the religious charitable
institutions and endowments shall be such as may be prescribed.]

36. Qualifications for Archaka - A person shall be qualified for being
appointed as or for being an Archaka of a religious institution or endowment-

(a) if he has passed the Archaka Examination recognised by the
Commissioner;

1 . Added by the Act No.26 of 2020, S.3 (w.e.f. 16-07-2020)
2.  Substituted by the Act No.33 of 2007, S.10 (w.e.f. 14-12-2007)



(b) if he is not disabled or suffering from any virulent and
contagious disease;
(c) if he is able to recite vedic mantras and slokas relating to rituals
with clarity and without any fault;
(d) if he possesses good conduct and character;
(e) if he is free from Sapthavyasanams:

1[XXXX]
Explanation:- For purposes of this section, the expression
"Sapthavyasanams" means gambling, addiction to intoxicating liquors and
drugs, womanising, hunting, stealing, abusing others and jealousy.

37. Punishment of office holders and servants - (1) All office holders and
servants attached to a charitable or religious institution or endowment, shall
be under the control of the trustee; and the trustee may, after following the
prescribed procedure and for reasons to be recorded in writing, impose fine, or
order suspension, removal, dismissal or any other prescribed penalty, on any
of them for breach of trust, misappropriation, incapacity, disobediance of
orders, misconduct, violation of the code of conduct laid down or neglect of
duty assigned by or under this Act or other sufficient cause.

2[Provided that in case of a religious office holder, it shall be competent
for the Commissioner or an officer authorized by him by an order in writing to
impose the penalty of removal or dismissal on a report made by the trustee or
Executive Officer, or where there is no executive officer or the trustee as the
case may be, in such manner as may be prescribed.]

(2) Notwithstanding anything in sub-section (1), in the case of an office-
holder or servant of an institution or endowment whose annual income exceeds
rupees ten lakhs, the power to impose any penalty, specified in that
sub-section shall, subject to such restrictions and conditions, as may be laid
down by the Government, be exercised by the executive officer after following
such procedure as may be prescribed.

3[Provided that in the case of a religious office holder, it shall be competent
for the Commissioner or an officer authorized by him by an order in writing to
impose the penalty of removal or dismissal on a report made by the trustee or
executive officer or where there is no executive officer or the trustee as the case
may be, in such manner as may be prescribed.]

(3) (a) Any office-holder or servant aggrieved by an order passed under
sub-section (1) by the trustee may, within sixty days from the date of receipt of
the order by him, prefer an appeal to the Commissioner, the Deputy
Commissioner, or the Assistant Commissioner as the case may be having
jurisdiction, from the order of the trustee;

(b) Any office-holder or servant aggrieved by an order passed
under sub-section (2) by the Executive Officer, may within
sixty days from the date of receipt of the order by him prefer
an appeal to the trustee.

(4) (a) Any office-holder or servant may, within sixty days from the date of
receipt by him of the order passed in an appeal filed under clause (a) of sub-
section (3), prefer a second appeal if such order is made by-

(i) the Commissioner, to the Government;
(ii) the Deputy Commissioner or the Assistant
Commissioner, to the Commissioner;

1.  Omitted the proviso of the Act No.33 of 2007, S.11 (w.e.f. 14-12-2007)
2.  Added by the Act No.33 of 2007, S.12 (w.e.f. 14-12-20047)
3.  Added by the Act No. 33 of 2007, S.12 (w.e.f. 14-12-2007)



(b) Any office-holder or servant aggrieved by an order of the
trustee under clause (b) of sub-section (3) may, within sixty
days from the date of receipt by him of such order, prefer a
second appeal to the Commissioner.

(5) (a) Where it is noticed by the trustee that any office-holder or servant
attached to an institution or endowment has not been dealt with suitably by
the Executive Officer under sub-section (2), for any of the lapses specified in
sub-section (1), the trustee may direct the Executive Officer to take action
under sub-section (2), failing which the trustee may, after following the
prescribed procedure, impose, by an order in writing any of the penalties
specified in sub-section (1);

(b) Any office-holder or servant aggrieved an order, passed by
the trustee or by the Executive Officer, in pursuance of the
direction given under clause (a) may, within sixty days from
the date of receipt of the order by him, prefer an appeal to the
Commissioner.

38. Power of Commissioner, Deputy Commissioner or Assistant
Commissioner to punish office-holders etc., in certain cases - (1) Where it
is noticed by the Commissioner, the Deputy Commissioner or the Assistant
Commissioner having jurisdiction that any office-holder or servant attached to
an institution or endowment has not been dealt with suitably by the trustee or
the Executive Officer as the case may be under section 37 for any of the lapses
specified in sub-section (1) thereof, the Commissioner, the Deputy
Commissioner or the Assistant Commissioner as the case may be, may direct
the trustee or the Executive Officer to take action under section 37, failing
which the Commissioner, the Deputy Commissioner or the Assistant
Commissioner as the case may be, may after following the prescribed
procedure, impose by an order in writing any of the penalities specified in sub-
section (1) of that section on such office-holder or servant.

(2) Any office holder or servant aggrieved by an order passed under
sub-section (1) may within sixty days from the date of receipt of the order by
him, prefer an appeal if such order is passed by-

(a) the Commissioner, to the Government;
(b) the Deputy Commissioner, to the Commissioner; and
(c) the Assistant Commissioner to the Deputy Commissioner;
and any order passed in such appeal shall be final.

39. Transfer of office holders and servants - (1) The Commissioner shall
have power to transfer any office holder or servant attached to a charitable or
religious institution or endowment, from that institution or endowment to any
other institution or endowment in accordance with such rules as may be made
by the Government in this behalf.

(2) The Deputy Commissioner or the Assistant Commissioner as the case
may be having jurisdiction over the area shall have power to transfer any office
holder or servant attached to a charitable or religious institution or endowment
from that institution or endowment to any other institution or endowment in
accordance with such rules as may be made by the Government in this behalf.

40. Office holders and servants not to be in possession of jewels etc.,
except under conditions - No office-holder or servant of a charitable or
religious institution or endowment shall have the right to be in possession of
the jewels or other valuables belonging to the institution or endowment except
under such conditions and safeguards as may be prescribed.

41. Power of Executive Officer not to implement resolution of the trustee
or the Board of Trustees in certain cases - (1) Where an Executive Officer



considers that an order or resolution passed by a trustee or the Board of
Trustees-

(a) has not been passed in accordance with Law;
(b) is in excess or abuse of the powers conferred on the trustee
or the Board of Trustees by or under the Act, or by any other
law;
(c) if implemented, is likely to cause financial loss to the
institution or endowment, danger to human life, health or
safety, or is likely to lead to a riot or breach of peace; or
(d) is not beneficial to the institution or endowment;
the Executive Officer may, without implementing such order
or resolution, place the matter before the trustee or Board of
Trustees along with a note pointing out the objections to the
order or resolution and request the trustee or the Board of
Trustees to reconsider the order or resolution.

(2) The Executive Officer shall forthwith submit a report of the action
taken by him under sub-section (1) to the Commissioner, Deputy
Commissioner or Assistant Commissioner, as the case may be.

(3) (a) where the order or resolution is placed for reconsideration under
sub-section (1), the trustee or the Board of Trustees shall reconsider the order
or resolution having due regard to the objections contained in the note and
pass such further order or resolution as he or it may deem fit. A copy of every
such further order or resolution shall be sent forthwith to the Commissioner,
the Deputy Commissioner or the Assistant Commissioner as the case may be,
who may pass such order as he deems fit;

(b) where after the expiry of sixty days from the date on which
the order or resolution was placed for reconsideration under
sub-section (1) the trustee or Board of Trustees fails to pass
further order or resolution as required under clause (a), the
Commissioner, the Deputy Commissioner or the Assistant
Commissioner, as the case may be, may pass such order as he
deems fit;

(c) every order passed by the Commissioner, the Deputy
Commissioner or the Assistant Commissioner, as the case
may be under clause (a) or clause (b) shall be final and
binding on the trustee or Board of Trustees and the Executive
Officer.

42. Over-riding effect of the provisions of this chapter over the existing
corresponding provisions - (1) Notwithstanding any scheme, judgement,
decree or order of a court, tribunal or other authority or any custom or usage,
governing any charitable or religious institution or endowment the provisions of
this chapter shall, with effect on and from the date of the commencement of
this Act, prevail in so far as they relate to the matters governed by the
corresponding provisions in any such scheme, judgement, decree or order or
any custom or usage and such corresponding provisions, shall thereafter have
no effect.

(2) (a) Any Scheme in force at the commencement of this Act, in so far as
it relates to matters not governed by the provisions of this chapter, may at any
time, by order, be modified or cancelled-

(i) where such scheme was settled or modified by the
Commissioner or the Deputy Commissioner, by such
Commissioner or the Deputy Commissioner, as the case
may be;
(ii) where such scheme was settled or modified by the
Court, by such Court on an application made to it by the
Commissioner, the trustee or any person having interest:

Provided that before passing an order under this clause an opportunity
shall be given to the trustee or other person likely to be affected by such order;



(b) any person aggrieved by an order under clause (a) may,
within thirty days from the date of receipt of the order, appeal-

(i) where it is passed by the Commissioner or the Deputy
Commissioner, to the Court;
(ii) where it is passed by the Court, to the High Court.

CHAPTER IV
REGISTRATION OF CHARITABLE AND RELIGIOUS INSTITUTIONS AND

ENDOWMENTS

43. Registration of Charitable and Religious Institutions and
Endowments - (1) The trustee or other person incharge of the management of
every charitable or religious institution or endowment shall, in the case of an
institution or endowment in existence at the commencement of this Act, within
ninety days from such commencement; and in the case of an institution or
endowment found after such commencement, within ninety days of such
founding make an application for its registration to the Assistant
Commissioner within whose sub-division such institution or endowment is
situated:

Provided that the Assistant Commissioner may, for sufficient cause,
extend the time for making the application.

(2) (a) Where any endowment is situated in the sub divisions of two or
more Assistant Commissioners, the trustee or other persons incharge of the
management of the endowment shall apply for registration to any one of such
Assistant Commissioners;

(b) On receipt of such application, the Assistant Commissioner
concerned shall refer the matter to the Commissioner who will
decide as to which of the Assistant Commissioners shall
register the endowment and thereupon the application shall
be entertained by such Assistant Commissioner.

(3) Notwithstanding anything in sub-section (1), no application for
registration shall be necessary in the case of any institution or endowment
which was duly registered and entered in the book of endowments, before the
commencement of this Act, under the Andhra Pradesh Charitable and Hindu
Religious Institutions and Endowments Act, 1966 (Act 17 of 1966).

(4) Every application made under sub-section (1) shall contain the
following particulars, namely-

(a) in the case of a religious institution or endowment, its
origin, nature and denomination; in the case of a charitable
institution or endowment, its date of commencement, objects,
nature and particulars regarding beneficiaries, if any;

(b) name of the founder, if any, and the names of the past and
present trustees;

(c) particulars of the institution or endowment and of the
grant, the scheme of administration, muntakab, decree or any
other record of rights pertaining to the founding of the
institution or endowment;

(d) names of all offices to which any salary is attached and the
nature, time and conditions of service in each case and the
names of the present holders thereof;

(e) names of Sthanacharyas, archakas, adhyapakas,
Vedaparayanikas and such other persons, responsible for
performing worship and other religious service in the
institution and the particulars regarding their salaries;



(f) particulars of the immovable and movable properties
including jewels, gold, silver, precious stones, vessels and
utensils belonging to the institution or endowment with their
estimated value and the moneys and securities and of the
annual income therefrom;

(g) particulars of all title-deeds and other documents relating
to the properties belonging to the institution or endowment;

(h) in the case of religious institution, particulars of the idols
and other images in the institution or connected therewith,
whether intended for worship or for being carried in
procession;

(i) particulars regarding rights of a special nature, if any, the
names of the holders thereof and the customs, usages and
practices in force in connection therewith;

(j) charges, liabilities and other actionable claims, outstanding
against the institution or endowment on the date of
registration, whether under decree of a court or order of the
Government or other competent authority or otherwise;

(k) a brief account of the history, legend, sthalapuranam, and
the artistic, architectural or archaeological significance of the
institution or endowment and other particulars of a like
nature;

(l) details of the fairs, festivals, daily and periodical worships,
service and other religious ceremonies connected with the
institution or endowment and the particulars of dittam fixed
therefor; and

(m) such other particulars as may be prescribed.
(5) On receipt of the application, the Assistant Commissioner shall, after

making such enquiry as he thinks fit and hearing any person having interest in
the institution or endowment, pass an order directing its registration and grant
to the trustee or other person a certificate of registration containing the
particulars furnished in the application with the alterations, if any, made by
him as a result of his enquiry.

(6) The particulars relating to every institution or endowment contained
in the certificate of registration granted under sub-section (5) shall be entered
in "the register of institutions and Endowments," (hereinafter in this chapter
referred to as the "Register") which shall be maintained by the Assistant
Commissioner in respect of all institutions and endowments situate within his
sub-division and one copy of the entries made in such register relating to every
institution or endowment shall be furnished to the Deputy Commissioner
having  jurisdiction and another copy to the Commissioner.

(7) The register shall be divided into two parts, one for charitable
institutions and endowments and the other for religious institutions and
endowments.

(8) The Assistant Commissioner shall also enter in the register
maintained by him under sub-section (6), all the particulars contained in the
Book of Endowments or, as the case may be in the register relating to every
institution or endowment which was registered or deemed to have been
registered before the Commencement of this Act under the Andhra Pradesh
Charitable and Hindu Religious Institutions and Endowments Act, 1966
(Act, 17 of 1966):

Provided that if the book of Endowments or the aforesaid register does
not contain all or any of the particulars required to be furnished in the



application for registration under sub-section (4), the Assistant Commissioner
shall call for such information relating to such particulars from the trustee or
other person incharge of the management of such institution or Endowment
and after making such enquiry as he deems fit shall make necessary entries in
the register maintained by him under sub-section (6).

(9) In the case of every institution or endowment in respect of which no
application for registration is required under sub-section (3), the Assistant
Commissioner shall grant a certificate of registration to the trustee or other
person in-charge of the management of such institution or endowment
containing all the particulars pertaining to it as entered by him under
sub-section (8) in the register maintained by him under sub-section (6).

(10) The trustee or other person incharge of the management of an
institution or endowment or his authorised agent shall report to the Assistant
Commissioner every year the alterations, omissions or additions in the
particulars, relating to the institution or endowment and shall also send to him
once in three years the certificate of registration granted to him under
sub-section (5) or sub-section (9) together with a statement of such alterations,
omissions or additions as may be necessary to the said certificate and the
Assistant Commissioner shall thereupon make such enquiry as he deems fit
and amend the certificate wherever necessary and return it to such trustee or
other person and shall also take necessary amendments in this regard in the
register maintained by him under sub-section (6). A copy of such amendments
shall be furnished to the Deputy Commissioner having jurisdiction and another
copy to the Commissioner.

(11) Where any trustee or other person aforesaid-

(a) fails to apply for registration of an institution or
endowment within the time specified in sub-section (1);
(b) fails to report the alteration, omissions or additions or to
send the certificate of registration as required in
sub-section (10); or
(c) furnishes or causes to be furnished to the Assistant
Commissioner, any particulars which are false and which he
either knows or believes to be false or does not believe to be
true;
he shall be punishable with fine which may extend to one
thousand rupees.

44. Powers of Commissioner to have the institution or endowment
registered - Where any trustee or other person in-charge of the management of
a charitable or religious institution or endowment fails to apply for the
registration of the institution or endowment, the Commissioner, shall give
notice to the trustee or the other person aforesaid to make an application in
that regard within a specified period and if he fails to make such application
within the period specified, the Commissioner may have the institution or
endowment registered after following the prescribed procedure and recover the
cost incurred for such registration from the funds of such institution or
endowment.

45. Application in regard to entry or omission to make an entry in
register - (1) Any person aggrieved by an entry or omission to make an entry in
the register maintained under section 43 may apply to the 1 [Endowments
Tribunal] for modification or annulment of such entry, or for directing the
making of such entry, as the case may be.

(2) On receipt of the application the 1[Endowments Tribunal] may, after
making such enquiry as may be necessary, pass such order as 2[it] may deem
fit. The order so passed shall, subject to the provisions of sub-section (3), be

1. Substituted by the Act No.33 of 2007, S.13 (w.e.f. 14-12-2007)
2.  Substituted by the Act No.33 of 2007, S.13 (w.e.f. 14-12-2007)



final; and the Assistant Commissioner shall amend the entry in the register
maintained under section 43 in accordance therewith.

(3) Where any such application relates to the right claimed by the
applicant in respect of such entry or omission, the 1[Endowments Tribunal]
shall enquire into and decide the question as if it were a dispute within the
meaning of section 87 and the provisions of Chapter XII shall apply.

46. Extract from the register maintained under section 43 to be
furnished - (1) The Assistant Commissioner, may on an application made to
him in this behalf, furnish to the applicant copies of any extracts from the
register maintained under section 43 on payment of such fee as may be
prescribed.

(2) Such copies may be certified in the manner provided in section 76 of
the Indian Evidence Act, 1872 (Central Act I of 1872).

(3) It shall, until the contrary is established, be presumed that all
particulars entered in the register maintained under section 43 are genuine, a
certified copy of an entry in the register maintained under section 43 shall be
admissible in evidence in any court and have the same effect to all intents as
the original entry in the register of which it is a copy.

CHAPTER - V
MATHS AND SPECIFIC ENDOWMENTS ATTACHED THERETO

47. Definition - In this chapter, unless the context otherwise requires,
"Mathadhipathi" means any person whether known as mohant or by any other
name, in whom the administration and management of a math or specific
endowment attached to a math are vested.

48. Certain sections of Chapter III not to apply to maths or, specific
endowments attached thereto - The provisions of sections 18, 19, 20, 21, 22,
25 and 28 shall not apply to math or specific endowment attached thereto.

49. Fixation of dittam - (1) The mathadhipathi of every math or specific
endowment attached thereto shall submit to the Commissioner within a period
of ninety days from the date of commencement of this Act, or the date of
founding of such math or specific endowment, proposals for fixing the dittam
in the math or specific endowment and the amounts to be spent therefor:

Provided that the Commissioner may extend the time for the submission
of such proposals:

Provided further that this sub-section shall not apply to any math or
specific endowment in respect of which proposals were submitted to the
Commissioner under the Andhra Pradesh Charitable and Hindu Religious
Institutions and Endowments Act, 1966 (Act, 17 of 1966), before the
commencement of this Act.

(2) The mathadhipathi shall, while submitting his proposals under
sub-section (1), have due regard to the established usage, if any of the math or
specific endowment, the performance of the ceremonies and services, the
observance of festivals, worships and the like, appropriate to the religious
denomination to which the math or specific endowment belongs and to the
financial position thereof.

(3) The mathadhipathi shall at the time of submission of proposals under
sub-section (1) publish such proposals on the premises of the math or specific
endowment and in such other manner as the Commissioner may direct
together with a notice stating that within thirty days from the date of such
publication any person having interest may submit his objections or
suggestions, to the Commissioner.



(4) After expiry of the period specified in sub-section (1), the
Commissioner shall scrutinise such proposals and the suggestions made by
persons having interest and if on such scrutiny he thinks that the dittam as
proposed by the mathadhipathi should be modified having regard to the
matters specified in sub-section (2), the Commissioner may call for the remarks
of the mathadhipathi who shall send his remarks within such time as may be
specified by the Commissioner.

(5) If after considering the remarks of the mathadhipathi received under
sub-section (4), the Commissioner is of the opinion that any modification is
required in the dittam he shall refer the matter to the court for its decision and
the decision of the Court shall subject to section 91, be final.

(6) The dittam for the time being in force in a math or specific
endowment shall not be altered by the mathadhapathi:

Provided that the Commissioner may at any time for reasons to be
recorded in writing suggest to the mathadhipati to alter the dittam and the
procedure for such alteration shall be the same as laid down in sub-sections
(2), (3), (4) and (5):

Provided further that where the mathadhipati does not comply with any
suggestion aforesaid, the Commissioner shall refer the matter to the Court for
its decision and the decision of the court shall subject to section 91 be final.

50. Padakanukas and other gifts - (1) The Mathadhipathi shall maintain
regular accounts of receipts of padakanukas or other personal gifts of property
made to him as the head of the Math and he shall be entitled to spend, at his
discretion for any purpose which is connected with the objects of the math and
propagation of Hindu Dharma.

(2) Any padakanuka or other personal gift which remains undisposed of
during the life time of the mathadhipathi shall devolve on the math as its asset.

(3) In the case of gifts of property or money made to the mathadhipathi
not as personal gifts but as gifts intended for the benefit of the math, the
mathadhipathi, shall keep accounts of all receipts and disbursements of such
gifts and shall cause such accounts to be produced before the Commissioner or
any person authorised by him in this behalf whenever so required.

Explanation:- Any gift of property or money made to the Mathadhipathi shall,
unless it is specified by the donor as padakanuka or personal gift, be presumed
to be gift intended for the benefit of the math.

51.   Removal of Mathadhipathi - (1) The 1[Dharmika Parishad] may suo
motu or on an application of two or more persons having interest initiate
proceedings for removing a mathadhipathi or a trustee of a specific endowment
attached to a math, if he-

(a) is of unsound mind;

(b) is suffering from any physical or mental defect or infirmity
which renders him unfit to be a mathadhipathi or such
trustee;

(c) has ceased to profess the Hindu religion or the tenets of the
math;

(d) has been sentenced for any offence involving moral
turptitude, such sentence not having been reversed;

(e) is guilty of breach of trust, or mis-appropriation in respect
of any of the properties of the math;

(f) commits persistent and wilful default in the exercise of his
powers or performance of his functions under this Act;

1.  Substituted  by the Act No.33 of 2007, S.14 (w.e.f. 14-12-2007)



(g) violates any of the restrictions imposed or practices
enjoined by the custom, usage or the tenets of the math, in
relation to his personal conduct, such as celibacy,
renunciation and the like;

(h) leads an immoral life; or

(i) fails or ignores to implement the principles set out in
clause (17) of section 2.

(2) The 2[Dharmika Parishad] shall frame a charge on any of the grounds
specified in sub-section (1) against the mathadhipathi or trustee concerned and
give him an opportunity of meeting such charge, of testing the evidence
adduced and of adducing evidence in his favour. After considering the evidence
adduced and other material before him, the 2[Dharmika Parishad] may, by
order exonerate the mathadhipathi or trustee, or remove him. Every such order
shall state the charge framed against the mathadhipathi or the trustee, his
explanation and the finding on such charge together with the reasons therefor:

Provided that in the case of a math or specific endowment attached
thereto whose annual income exceeds rupees one lakh, the order of removal
passed by the 2[Dharmika Parishad] against the mathadhipathi or trustee shall
not take effect unless it is confirmed by the Government.

(3) Pending the passing of an order under sub-section (2),
the 2[Dharmika Parishad] may suspend the mathadhipathi or the trustee.

1[(4) Any mathadhipathi or trustee aggrieved by an order passed by the
Dharmika Parishad under sub-section (2) may within ninety days from the date
of the order appeal to the High Court against such order.]

52. Filling of temporary vacancies in the office of the mathadhipathi - (1)
Where a temporary vacancy occurs in the office of the mathadhipathi and there
is a dispute in regard to the right of succession to such Office, or where the
mathadhipathi is a minor and has no guardian fit and willing to act as
guardian, or where the mathadhipathi is under suspension under
sub-section (3) of section 51 the 2[Dharmika Parishad] shall, if 3[it] is satisfied
after making an inquiry in this behalf that an arrangement for the
administration of the math and its endowment or of the specific endowment, as
the case may be, is necessary, make such arrangement as 3[it] thinks fit until
the disability of the mathadhipathi ceases or another mathadhipathi succeeds
to the office, as the case may be.

(2) In making any such arrangement, the 2[Dharmika Parishad] shall
have due regard to the claims, if any, of the disciples of the math.

(3) Nothing in this section shall be deemed to affect anything in the
Andhra Pradesh (Andhra Area) Court of Wards Act, 1902 (Act I of 1902) and
the Andhra Pradesh (Telangana Area) Court of Wards Act, 1350 F (Act XII of
1350 F).

53. Filling of permanent vacancies in the office of mathadhipathi - (1)
Where a permanent vacancy occurs in the office of the Mathadhipathi, by
reason of death or resignation or on account of his removal under section 51 or
otherwise the person next entitled to succeed, according to the rule of
succession laid down by the founder, or where no such rule is laid down,
according to the usage or custom of the math, or where no such usage or
custom exists according to the law of succession, for the time being in force,

1. Substituted by the Act.No.33 of 2007, S.14 (w.e.f. 14-12-2007)
2. Substituted by the Act No.33 of 2007, S.15 (w.e.f. 14-12-2007)
3. Substituted by the Act No.33 of 2007, S.15 (w.e.f. 14-12-2007)



shall with the permission of the 1[Dharmika Parishad] succeed to the office of
the Mathadhipathi.

(2) A person for succession to the office of the mathadhipathi under
sub-section (1) shall possess the following qualifications, namely:-

(a) basic knowledge of the Hindu Religion and Philosophy;

(b) knowledge of the relevant scriptures and sampradaya to which
the math belongs;

(c) capacity to impact the knowledge and preach the tenets of the
math to the disciples;

(d) religious temperment with implicit faith in discipline and
practice; and

(e) unquestionable moral character.

54. Nomination of mathadhipathi - (1) Subject to the provisions of
section 53, a mathadhipathi may nominate his successor. The fact of such
nomination shall be intimated to the 2[Dharmika Parishad], within ninety days
of such nomination and the 2[Dharmika Parishad], may recognise such
nomination. A nomination shall not be complete unless it is recognised by the
2[Dharmika Parishad],. The conditions for recognition shall be such as may be
prescribed.

(2) Where a Mathadhipathi fails to nominate his successor under
sub-section (1) or where there is no mathadhipathi, the 1[Dharmika Parishad]
or any officer authorised by 3[it] shall after due publication convene a meeting
with the mathadhipathis of other maths of the same sampradayam and the
disciples of the math and recognise the person nominated in such meetings as
a mathadhipathi subject to the provisions of this Act. The procedure for
convening the meeting and method of publication shall be such as may be
prescribed.

55. Power of 4[Dharmika Parishad] to frame schemes - (1) Where the
4 [Dharmika Parishad] either suo-motu or upon a report submitted by the
Deputy Commissioner or the Assistant Commissioner having jurisdiction, has
reason to believe that the affairs of the math and its properties are being
mismanaged, funds are being misappropriated, or that there is gross neglect of
duty on the part of the mathadhipathi, 5[it] may after making such enquiry as
may be prescribed order to frame a scheme of administration, of a math and
the specific endowment.

(2) A scheme of administration framed under sub-section (1) may contain
provision for-

(a) appointing or directing the appointment of an Executive
Officer;

(b) constituting a committee consisting of not more than five
persons for the purpose of assisting in the whole or any part
of the administration of all the endowments of such math or of
specific endowment:

Provided that the members of such Committee shall be chosen from
among such persons having interest in such math or endowment;

(c) determining the powers and duties of such committee; and

1. Substituted by the Act No.33 of 2007, S.16 (w.e.f. 14-12-2007)
2. Substituted by the Act No.33 of 2007, S.17 (w.e.f. 14-12-2007)
3. Substituted by the Act No.33 of 2007, S.17 (w.e.f. 14-12-2007)
4. Substituted by the Act No.33 of 2007, S.18 (w.e.f. 14-12-2007)
5. Substituted by the Act No.33 of 2007, S.18 (w.e.f. 14-12-2007)



(d) any other relevant matter incidental to the framing of such
scheme.

(3) Until a scheme is framed under sub-section (1) the 4[Dharmika
Parishad] may appoint a fit person to manage the properties of math and its
endowment.

(4) The 4[Dharmika Parishad], 0after consulting the mathadhipathi and
other persons having interest, and after making such enquiry as may be
prescribed may by order modify or cancel the scheme settled under sub-section
(1).

(5) Every order passed by the 4[Dharmika Parishad] under sub-section (1)
and sub-section (4) shall be published in the manner prescribed.

(6) Any person aggrieved by the order of the 4[Dharmika Parishad] passed
either under sub-section (1) or under sub-section (4), may, within sixty days
from the date of publication of the order, prefer an appeal to the 1[High Court].

CHAPTER-VI
Dharmadayam

56. Dharmadayam - (1) All sums of Dharmadayam shall vest in the person
charging or collecting the same as a trustee.

(2) Such trustee shall before the 15th May of every year furnish in respect
of every Financial year the particulars of the amounts charged or collected, to
the Commissioner.

(3) The Commissioner shall have power to make such enquiry as he
thinks fit to verify the correctness of the accounts submitted and to take such
steps as may be necessary for the utilisation of the amount for charitable or
religious purposes:

Provided that no amount charged or collected for a specific charitable
religious purpose shall be utilised for any purpose other than one for which it
was charged or collected.

(4) The provisions of Chapter III other than sections 23, 24, 28 and 29
and Chapter IV shall not apply to Dharmadayam.

(5) Where any person charging or collecting such sums fails to submit
accounts under sub-section (2), the Commissioner shall require the person to
furnish to him the accounts within a specified period and if the person fails to
furnish accounts on such requisition within the period specified, he shall be
punishable with fine which may extend to one thousand rupees.

CHAPTER -VII
BUDGET, ACCOUNTS AND AUDIT

57. Budget of charitable or religious institution or endowment - (1) The
trustee of every charitable or religious institution or endowment shall, ninety
days before the close of every financial year, submit in such form as may be
specified by the Commissioner, a budget showing the probable receipts and
disbursements of the institution or endowment during the following year –

(i) to the Commissioner, if it is included in the list
published under 2[clauses (a) and (d)] of section 6;
(ii) to the Deputy Commissioner, if it is included in the
list published under clause 3[XXXX] (b) of section 6 ;
(iii) to the Assistant Commissioner, if it is included in the
list published under clause (c) of section 6.

(2)(a) Every budget shall make an adequate provision for –

(i) the due maintenance of the objects of the institution or
endowment and the proper performance of and the

1 . Substituted by the Act No.33 of 2007, S.18  (w.e.f. 14-12-2007)
2 . Substituted  by the Act No.33 of 2007, S.19 (w.e.f. 14-12-2007)
3.  Omitted by the Act No.33 of 2007 S.19 (w.e.f. 14-12-2007)



remuneration for, the services therein, including the
dittam for the time being in force:

Provided that the salaries of the religious and secular establishment shall
not exceed thirty per centum of its annual income calculated under section 65;

(ii) the due discharge of all liabilities and subsisting
commitments binding on the institution or endowment;
(iii) the maintenance of the working balance;
(iv) the arrangement to be made for securing the health,
safety or convenience of the disciples, pilgrims,
worshippers or other persons resorting to the institution
or endowment:

Provided that in the case of an institution or endowment whose annual
income exceeds twenty thousand rupees, the provisions made under this item
shall not be less than forty per centum of the balance of the income for the
financial year remaining after making provision for items (i), (ii) and (iii) above;

(v) the contribution to the reserve fund of the institution
or endowment at ten per centum of the balance referred
to in the proviso to item (iv) above;
(vi) the construction, repair, renovation and improvement
of the institution or endowment and the buildings
connected therewith:

Provided that in the case of an institution or endowment whose annual
income is not less than rupees one lakh, the provision made under this item
shall not be less than thirty per centum of the balance of the income for the
financial year remaining after making provision for items (i), (ii), (iii) and (iv)
above.

1 [(b) Where the budget relates to an institution or endowment whose
annual income, as referred to under section 65, exceeds fifty thousand rupees,
the budget shall also make provision for payment of such amount to the
common good fund as may be prescribed.]

(3) The Commissioner, 2 [the Additional Commissioner, the Joint
Commissioner], the Deputy Commissioner or the Assistant Commissioner, as
the case may be, may after giving notice to the trustee in the prescribed
manner and after considering his representation, if any, pass an order making
such alterations, omissions or additions in the budget as he may deem fit.

(4) If, in the course of a financial year, the trustee finds it necessary to
modify the provisions made in the budget in regard to the receipt or to the
distribution of the amounts to be expended under the different heads, he may
submit to the 2[Additional Commissioner], the Deputy Commissioner, or the
Assistant Commissioner, as the case may be, his supplemental or revised
budget. The 2[Additional Commissioner] the Deputy Commissioner or the
Assistant Commissioner, as the case may be, may make such alterations,
omissions or additions therein as provided in sub-section (3) but so as not to
affect the amount allotted in the budget under the items (ii) and (iii) of clause
(a) of sub-section (2).

(5) The trustee shall report forthwith every expenditure incurred in
excess of the provisions made in the budget together with the reasons therefor
to the Commissioner, 2[the Additional Commissioner, the Joint
Commissioner], the Deputy Commissioner or the Assistant Commissioner, as
the case may be, who may ratify such excess expenditure.

58. Accounts and audit - (1) The Executive Officer shall keep regular accounts
of all receipts and disbursements, for each financial year separately in such

1 . Substituted by the Act No.33 of 2007, S.19 (w.e.f. 14-12-2007)
2 . Inserted  by the Act No.33 of 2007, S.19 (w.e.f. 14-12-2007)



form and containing such particulars as may be specified by the
Commissioner.

(2) (a) The accounts of every charitable or religious institution or
endowment, the annual income of which as calculated for the purpose of
section 65 for the financial year immediately preceding exceeds 1 [rupees
twenty five lakhs] , shall be subject to concurrent audit, that is to say, the
audit shall take place as and when expenditure is incurred.

(b) Where the budget relates to an institution or endowment
whose annual income, as referred to under section 65,
exceeds 2 [rupees two lakhs], the budget shall also make
provision for payment of such amount to the common good
fund as may be prescribed.]
(c) The accounts of any charitable or religious institution or
endowment, the annual income of which calculated as
aforesaid for the financial year immediately preceeding is less
than 2[rupees two lakhs], shall be audited annually by an
officer subordinate to the Assistant Commissioner and
deputed by him for the purpose.

(3) The audit referred to in clauses (a) and (b) of sub-section (2) shall be
made by the agency referred to in section 63.

59. Authority to whom audit report is to be submitted - After completing
the audit for any financial year or shorter period, or for any transaction or,
series of transactions, as the case may be, the auditor shall send a report-

(i) to the Commissioner in respect of the institutions
included in the lists published under clause (a), clause (d)
and clause (e) of section 6;
(ii) to the Deputy Commissioner in respect of institutions
included in the list published under clause (b) of section
6; and
(iii) to the Assistant Commissioner in respect of
institutions included in the list published under clause
(c) of section 6.

60. Contents of audit report - (1) The auditor shall specify in his report all
cases of irregular, illegal or improper expenditure or of failure to recover
moneys or other property due to the charitable or religious institution or
endowment or of loss or waste of money or other property thereof, caused by
neglect or misconduct or misapplication or collusion or fraud or breach of trust
or misappropriation on the part of the trustee or of any other person.

(2) The auditor shall also report on such other matters relating to the
accounts as may be prescribed or on which the Commissioner, Deputy
Commissioner or Assistant Commissioner, as the case may be, may require
him to report.

61. Rectification of defects in audit, etc. - (1)The Commissioner, the Deputy
Commissioner or the Assistant Commissioner, as the case may be, shall send a
copy of every audit report relating to the accounts of a charitable or religious
institution or endowment to the Executive Officer and it shall be the duty of
such Executive Officer to remedy within the time specified in this behalf the
defects or irregularities pointed out by the auditor and report the same to the
Commissioner, Deputy Commissioner, or the Assistant Commissioner, as the
case may be.

(2) Where on a consideration of the audit report received by him under
clause (i) of section 59 and the report of the Executive Officer thereon received
by him under sub-section (1) of this section and after such enquiry as may be
necessary, the Commissioner thinks that the trustee or any other person was

1.  Substituted by the Act No.33 of 2007, S.20 (w.e.f. 14-12-2007)
2. Substituted by the Act No.33 of 2007, S.20 (w.e.f. 14-12-2007)



guilty of illegal expenditure or of loss or waste of money or other property
thereof caused by misconduct, misapplication, collusion, fraud, breach of
trust, misappropriation, or negligence, he may, after giving notice to the trustee
or such person to show cause why an order of surcharge should not be passed
against him and after considering his explanation, if any, by order, certify the
amount so spent or the amount or value of the property so lost or wasted and
direct the trustee or such person to pay within a specified time such amount or
value personally and not from the funds of the institution or endowment.

(3) Where on a consideration of the audit report received by him under
section 59 and the report of the Executive Officer thereon received by him
under sub-section (1) of this section and after such enquiry as may be
necessary, the Deputy Commissioner or the Assistant Commissioner, as the
case may be, thinks that the trustee or any other person was guilty of illegal
expenditure, or of loss or waste of money or other property thereof, caused by
misconduct, misapplication, collusion, fraud, breach of trust, misappropriation
or negligence, he shall report to the Commissioner, and the Commissioner
may, after giving notice to the trustee or such person to show-cause why an
order of surcharge should not be passed against him and after considering his
explanation if any by order, certify the amount so spent or the amount or value
of the property so lost or wasted, and direct the trustee or such person to pay
within a specified time such amount or value personally and not from the
funds of the institution or endowment.

(4) The Commissioner shall send a copy of the order under
sub-section (2) or sub-section (3)-

 with the reasons for the same by registered post to the trustee or the
person concerned.

(5) An order of surcharge under sub-section (2) or sub-section (3) against
a trustee or other person shall not bar a suit for accounts against him except
in respect of the matter finally dealt with by such order.

(6) Where the Commissioner is satisfied that the trustee or other person
with intent to defeat or delay the execution of any order that may be made
under sub-section (2) or sub-section (3) –

(a) is about to dispose of the whole or any part of his property;
or

(b) is about to remove the whole or any part of his property
from the jurisdiction of the Commissioner, the Commissioner
may by an order direct the trustee or other person within a
time to be fixed by him either to furnish security in such sum
as may be specified in the order or to produce and place at his
disposal when required, the said property or the value of the
same or such portion thereof as may be sufficient to satisfy
the order or to appear and show-cause as to why he should
not be asked to furnish security. The commissioner may also
in the order direct conditional attachment of the whole or any
portion of such property in the manner prescribed.

62. Rectification of defects detected by Commissioner - Without prejudice
to the provisions of section 61, where the Commissioner either suo motu or on
a report made by the Deputy Commissioner, the Assistant Commissioner or
any other officer has reason to believe that the trustee or any other person was
guilty of illegal expenditure or of causing loss or waste of money or other
property, by misconduct misapplication, collusion, fraud, breach of trust,
misappropriation, or negligence, the Commissioner, may after such enquiry as
may be necessary and after giving an opportunity to the trustee or other person
concerned to make his representation –



(i) pass an order directing conditional attachment of the
whole or any portion of the property of the trustee or
other person;

(ii) institute such criminal proceedings as may be
necessary; or

(iii) pass an order of surcharge after obtaining an audit
report in this behalf.

63. Agency to audit accounts - The Government shall specify the agency for
the purpose of carrying out the Audit referred to in clauses (a) and (b) of    sub-
section (2) of section 58.

64. Duty of trustee to give all assistance and facilities to auditors - It shall
be the duty of the trustee of the charitable or religious institution or
endowment concerned and all officers and servants working under him, his
agent and any person having concern in the administration of the institution or
endowment, to produce or cause to be produced before the auditors, all
accounts, records, correspondence, plans, other documents and property
including monies relating to the institution or endowment to furnish them with
such information as may be required, and to afford them all such assistance
and facilities as may be necessary for the audit of the accounts of the
institution or endowment.

CHAPTER - VIII
FINANCE

65. Liability of institution or endowment or Dharmadayam to pay annual
contribution and audit fees - (1) In respect of the services rendered by the
Government and their employees, every charitable or religious institution or
endowment or Dharmadayam other than Tirumala Tirupathi Devasthanams
whose annual income is 1[not less than rupees fifty thousand], shall be liable
to pay to the Government annually from the income derived by it, such
contribution 2 [of the actual expenditure incurred towards such services]
3[XXXX] as may be prescribed.

(2) In respect of the services rendered by the Government and their
employees, the Tirumala Tirupathi Devasthanams, shall be liable to pay to the
Government annually from the income derived by it, a contribution of seven per
centum of such annual income or rupees fifty lakhs in lumpsum, whichever is
higher.

(3) The contribution which an institution or endowment or Tirumala
Tirupathi Devasthanams is liable to pay under sub-sections (1) and (2) shall be
paid annually to the Endowments Administration Fund.

(4) Every institution or endowment referred to in sub-section (1) shall pay
to the Government annually for meeting the cost of auditing its accounts, such
further sum of one and half per centum of its annual income.

(5) For purposes of this section, annual income shall mean-

(a) in relation to Dharmadayam, the total of the amount
charged or collected as Dharmadayam during the year of
account;

(b) in relation to any other income, the proceeds in each year
after deducting the amounts specified below:-

(i) the revenue paid to Government including cesses paid
to local authorities;

1. Substituted by the Act No.33 of 2007, S.21 (w.e.f. 14-12-2007)
2. Substituted by the Act No.34 of 1997, S.3.
3. Omitted by the Act No.33 of 2007, S.21 (w.e.f. 14-12-2007)



(ii) the taxes and licence fees paid to local authorities;
(iii) expenditure incurred for the following purposes
connected with the direct cultivation of lands held by
charitable or religious institution or endowment, namely:-

(A) maintenance of or repairs to irrigation works which shall
not include the capital cost of irrigation works;
(B) seeds or seedling;
(C) manure;
(D) purchase and maintenance of cattle for cultivation;
(E) purchase and maintenance of agricultural implements,
and
(F) wages for ploughing, watering, sowing, transplantation,
harvesting, threshing and other agricultural operations:

Provided that the total deduction in respect of expenditure under this
item shall not exceed ten per centum of the income from such lands;

(iv) expenditure on sundry repairs to rented buildings,
not exceeding ten per centum of the annual rent derived
therefrom or actual expenditure whichever is less;
(v) the actual cost of collection of rents not exceeding ten
percentum of the amount collected in cases where special
staff is employed solely to attend to the work relating to
collection of rents due to charitable or religious
institution or endowment; and
(vi) sale proceeds of immovable properties and rights
relating to, or arising out of immovable properties, if such
proceeds are reinvested to earn income for the charitable
or religious institution or endowment.

Explanation (1):- The following items of receipts shall not be deemed to be
income for purposes of this section, namely:-

(a) advances and deposits recovered and loans taken or
recovered;

(b) deposits made as security by employees, lessees, or
contractors and other deposits, if any;

(c) withdrawals from the banks or of investments;

(d) amount recovered towards costs awarded by courts;

(e) sale proceeds of religious books and publications where
such sales are undertaken as an unremunerative enterprise
with a view to propagate religion;

(f) sale proceeds of jewels, vahanams, provisions or other
articles or livestock purchased by the charitable or religious
institution or endowment;

(g) donations in cash or kind by the donors as contributions to
capital;

(h) ubhayams or voluntary contributions received in cash or
kind for a specified service in the charitable or religious
institution or endowment and expended on such service;

(i) actual driage of the agricultural produce or the articles from
immovable properties or one per centum of the value of such
receipts during the financial year, whichever is less; and

(j) audit recoveries.

Explanation (2):- In respect of any remunerative undertaking of a charitable or
religious institution or endowment only the net profit shall be taken as income.



In respect of non-remunerative undertaking of a charitable or religious
institution or endowment such as a school, college, hospital, poor home,
orphanage or any other similar institution, the grants given by Government or
a local authority or donations received from public, or fees collected from
pupils of educational institutions shall not be taken as income.

Explanation (3):- Receipts in kind other than, those referred to in items (g) and
(h) of Explanation (1) shall be deemed to accrue as income on the date of the
sale thereof and shall be valued at the amount realised by such sale.

Explanation (4):- Receipts in kind from immovable properties shall be valued,
in cases of produce consumed or utilised by the charitable or religious
institution or endowment, at their market value on the dates of their receipt.

1 [65-A. Archakas, other office holders and servants’ salary and other
emoluments fund - A fund shall be created and vested with the Commissioner
for the purpose of payment of salaries and other emoluments to all such
Archakas, office holders and servants of charitable and Hindu Religious
Institutional an Endowments published under section 6 of the Act who have
been appointed by competent authorities as per the sanctioned cadre strength
following the prescribed procedure.  Every such institution shall pay
contribution annually to such fund at the rate prescribed form their annual
income as defined under sub-section (5) of section 65.  The procedure for
collection of contribution to and disbursement from the fund shall be such as
may be prescribed.]

66. Assessment of contribution on the trustee - (1) The contribution payable
under section 65 shall be assessed by the Commissioner on, and notified to,
the trustee of the charitable or religious institution or endowment or
Dharmadayam in the prescribed manner and the order of assessment passed
under this sub-section shall, subject to the provisions of sections 90 and 91, be
binding on the trustee:

Provided that if, for any reason the contribution or any portion thereof
has escaped assessment in any year, the Commissioner may, within three
years from the end of the year to which such escaped assessment relates, serve
on the trustee a notice assessing him to the contribution or portion thereof due
and demanding payment thereof within fifteen days from the date of such
service and the provisions of this Act and the rules made thereunder shall, so
far as may be, apply as if the assessment was made in the first instance.

(2) It shall not be competent for the Commissioner to levy any
contribution for more than three years immediately proceeding the year in
which a notice of assessment is issued under sub-section (1).

67. Liability of institution or endowment to pay costs, etc. - (1)
Notwithstanding anything in sub-section (1) of section 136, all costs, charges
and expenses incurred by the Government, the Commissioner, Deputy
Commissioner or Assistant Commissioner under any of the provisions of this
Act as a party to or in connection with any legal proceedings in respect of any
charitable or religious institution or endowment shall, subject to the limits
prescribed, be payable out of the funds of such institution or endowment.

(2) The costs, charges and expenses payable under sub-section (1) shall
be assessed on, and notified to, the trustee of the charitable or religious
institution or endowment in the prescribed manner:

Provided that if for any reason any costs, charges and expenses or any
portion thereof has not been notified in any year, the Commissioner may,
within three years from the end of the year in which it was omitted to be
notified, serve on the trustee a notice notifying the costs, charges and expenses
or portion thereof due and demanding payment thereof within fifteen days from

1. Inserted by the Act No.33 of 2007, S. 22 (w.e.f. 14-12-2007)



the date of such service, and the provisions of this Act and the rules made
thereunder shall, as far as may be, apply as if the amount was notified in the
first instance.

68. Payment of contribution, costs, charges and expenses - (1) The trustee
of a charitable or religious institution or endowment or Dharmadayam may,
within fifteen days, from the date of receipt of a notice issued under
sub-section (1) of section 66, or under sub-section (2) of section 67 or within
such further time as may be granted by the Commissioner, prefer his objection,
if any, to the Commissioner in writing. Such objection may relate either to his
liability to pay or the quantum of the amount specified in the notice. The
Commissioner shall consider such objection and pass an order confirming,
withdrawing or modifying his original notice and communicate the same to the
trustee.

(2) Within thirty days from the date of receipt of the notice under section
66 or section 67 or when objection has been preferred, within thirty days from
the date of receipt by the trustee of the order of the Commissioner under
sub-section (1) of this section, or within such further time as may be granted
by him, such trustee shall pay the amount as ordered.
69. Establishment of Endowments Administration Fund - (1) There shall be
established a fund to be called the Andhra Pradesh Charitable and Hindu
Religious Institutions and Endowments Administration Fund. The Endowments
Administration Fund shall vest in the Commissioner.

(2) (a) The following amounts shall be credited to the Endowments
Administration Fund, namely:-

(i) the balance in the fund constituted under the Andhra
Pradesh Charitable and Hindu Religious Institutions and
Endowments Act,1966 (Act 17 of 1966).
(ii) the sums due to the Government under section 64 of
the Andhra Pradesh Charitable and Hindu Religious
Institutions and Endowments Act,1966 (Act 17 of 1966).
(iii) the contributions and audit fee payable under
sub-section (1) of section 65 when realised;
 (iv) the amounts recovered 1[XXX] under section 30;

 (b) It shall be lawful for the Commissioner to accept to the
credit of the said fund, grants or loans from the Government
or any grant by any institution or person.

(3) The Commissioner shall out of the said Fund repay to the
Government-

(i) the sums paid out of the Consolidated Fund of the
State in the first instance towards the salaries,
allowances, pension and other remuneration of persons
appointed by the Government for rendering services
under any of the provisions of this Act;
(ii) any other expenditure incurred by the Government in
the course of rendering services to and in connection with
administration of, the charitable or religious institution
or endowment under the provisions of this Act;
(iii) the loans received from the Government;
(iv) the cost of publication of journals, manuals,
descriptive accounts and other literature relating to
Hindu religion or charitable or religious institutions or
endowments;

1.  Omitted by the Act No.34 of 1997, S.4 (w.e.f. 27-12-1997)



(v) the expenses of committees or sub-committees thereof
constituted for any purpose of this Act by the
Government or by any officer or authority subordinate to
the Government and specifically authorised by them in
this behalf.

70. Common Good Fund - (1) (a) The Commissioner shall create out of the
payments made by the charitable and religious institutions and endowments
and by any institution or person.

(i) in respect of Hindu charitable institutions and
religious institutions and endowments, a fund to be
called the Andhra Pradesh Hindu Charitable and
Religious Institutions and Endowments Common Good
Fund; and
(ii) in respect of other charitable institutions and
endowments, a fund to be called the Andhra Pradesh
Charitable Institutions and Endowments Common Good
Fund.

(b) The Common Good Fund created under item (i) of
clause (a) shall be utilised for the following purposes, namely:-

1 [(i) Dhoopa Deepa Naivedhyam which encompasses
renovation, preservation, maintenance, donation and offerings
to Hindu Religious Institutions or Endowments, including
payment of remuneration to Archakas of Hindu Religious
Institutions which are in needy circumstances, and promotion
and propagation of purpose and objects connected therewith:

    Provided that the amount to be utilized for the above
purpose shall not be less than twenty five per centum of the
receipts to the said fund during the preceding year;]

 (ii) establishment and maintenance of vedapathasalas and
schools for the training in archakathwam, adhyapakathwam,
Vedaparayanikatwam, silpam, vaidyam or like services:

2[(iii) construction of new temples and kalyanamandapams]

Provided that the amount to be utilised for the purpose mentioned in
item (ii) in any year shall not be less than twenty percentum of the receipts to
the said fund during the preceding year.

(c) The Common Good Fund created under item (ii) of
clause (a) shall be utilised for the renovation, preservation and
maintenance of other charitable institutions or endowments
and for the promotion and propagation of purposes and
objects connected therewith.

(2) The Commissioner, may on direction from the Government, transfer
to the Common Good Fund, any surplus or such portion thereof, as may be
specified in the direction, remaining in the Endowments Administration Fund
after repayment of the amounts specified in sub-section (3) of section 69.

(3) The Commissioner shall issue a notice demanding the payment of
contribution payable towards Common Good Fund basing on the provisions
made in the Budget estimate of each institution or endowment in the manner
prescribed.

1 . Substituted by the Act No.33 of 2007, S.23 (w.e.f. 14-12-2007)
2 Inserted by the Act No.26 of 1990, S.8. (w.e.f. 07-12-1990)



71. Vesting of Common Good Fund - The Common Good Fund shall vest in a
Committee constituted by the Government and shall be administered in such
manner as may be prescribed.

CHAPTER IX
SURPLUS FUNDS AND UTILISATION THEREOF

72. Utilisation of surplus funds - (1) Where there is a surplus in the funds of
an institution or endowment including a specific endowment attached thereto
after providing for all the objects, needs, requirements or improvements of the
institution or endowment and after making adequate provision for purposes
referred to in sub-section (2) of section 57, the trustee may make an
application in the manner prescribed for permission to utilise such surplus
fund for all or any of the following purposes.

(i) propagation of the religious tenets of the institution or
endowment;

(ii) establishment and maintenance of schools for the
training of archakas, adyapakas and Vedaparayanikas
and for the study of Divya Prabhandhams and the like for
furthering education in Sanskrit.

(iii) establishment and maintenance of, any institution in
which special provision is made for the study of Hindu
religion, Philosophy or Sastras or for imparting
instruction in Hindu Temple Architecture, and for setting
up libraries in connection with such study;

(iv) grant of aid to any other Hindu religious institution or
endowment which is in poor or needy circumstances or
which require renovation;

(v) establishment and maintenance of hospitals and
dispensaries for the relief of the pilgrims and worshippers
visiting the religious institutions;

(vi) construction and maintenance of choultries and rest
houses for the use and accommodation of pilgrims;

(vii) provisions of water supply and sanitary arrangement
to the pilgrims and worshippers;

(viii) acquisition of any land or other immovable property
for the purpose of the religious institution;

(ix) construction and maintenance of roads and
communications and the lighting thereof for the
convenience of the pilgrims and worshippers;

(x) establishment and maintenance of orphanages for
children belonging to Hindu Religion;

(xi) establishment and maintenance of the Homes for the
poor, destitute and helpless, physically disabled persons
belonging to Hindu Religion;

(xii) establishment and maintenance of leprosy asylum for
those belonging to Hindu Religion.

(xiii) payment of the Common Good Fund.

(2) Nothing in sub-section (1), shall prevent the trustee of a math or a
specific endowment attached thereto from utilising such surplus for any other
purpose consistent with the tenets of the math.

(3) Subject to such restrictions and conditions as may be prescribed, the
trustee of a charitable or religious institution or endowment may appropriate



any portion of such surplus for the performance of any Hindu Marriage among
the needy persons belonging to Hindu Religion.

73. Determination and application of properties and funds of defunct
institution or endowment - (1) The Commissioner, the Deputy Commissioner
or the Assistant Commissioner, as the case may be, having jurisdiction, shall,
on being satisfied that a charitable or religious institution or endowment has,
whether before or after the commencement of this Act, ceases to exist, hold an
enquiry in the prescribed manner to ascertain its properties and funds and
after doing so, shall pass an order-

(a) specifying the properties and funds of the institution or
endowment;

(b) appointing a trustee therefor;

(c) directing the recovery of any such properties or funds
from any persons who may be in possession thereof; and

(d) laying down that the properties, and funds so specified
shall be applied or utilised for the renovation of the
institution or endowment and if such renovation is not
possible, be appropriated to any one or more of the purposes
specified in sub-section (2) of section 74.

(2) The Commissioner, the Deputy Commissioner or the Assistant
Commissioner, as the case may be, having jurisdiction, may, on being satisfied
after holding an enquiry in the prescribed manner, that any building or other
place which was being used for religious worship or instruction or for charity
has, whether before or after the commencement of this Act, ceased to be used
for that purpose, pass an order-

(a) directing the recovery of such building or place from any
person who may be in possession; and

(b) laying down that it shall be used for religious worship or
instruction or for charity as before, or if such use is not
possible, be utilised for any one or more of the purposes
specified in sub-section (2) of section 74.

(3) Every order made under sub-section (1) or sub-section (2) shall be
published in the prescribed manner and shall subject to the provisions of
sections 90 and 91 be binding on the parties concerned.

74. Appropriation of endowments - (1) Where the Commissioner is satisfied
after making such enquiry as may be prescribed, that-

(a) the original object for which a charitable or religious
institution or endowment was founded has, from the
beginning, been or has subsequently become, impossible of
realisation;

(b) the income or any surplus balance of such institution or
endowment has not been utilised or is not likely to be utilised;

(c) in any of the cases mentioned in section 158 or in regard to
the appropriation of the Dharmadayam sums held in trust
under section 56, the directions of the Commissioner are
necessary.

the Commissioner shall make an order giving directions as to
how the property or money belonging to the institution,
endowment or Dharmadayam concerned shall be
appropriated. In giving the direction, the Commissioner shall,
so far as may be practicable, desirable, necessary or proper in
public interest, give effect to the original intention of the



founder of the institution or endowment  or the object for
which the institution or endowment was founded.

(2) Where the Commissioner is of opinion that the carrying out of such
intention or object is no wholly or partially expedient, practicable, desirable,
necessary or proper in public interest, the Commissioner may direct the
property or money belonging to the institution or endowment or Dharmadayam
or any portion thereof to be applied-

(a) if such institution or endowment is a charitable institution
or endowment, to any other charitable purpose; and

(b) if such institution or endowment is a religious institution
or endowment, to all or any of the purposes specified in items
(i) to (iv) of sub-section (1) of section 72:

Provided that-
(i) in the case of a charitable institution or endowment
which is founded and maintained for the benefit of a
section of the public, the endowment shall as far as
possible be appropriated for the benefit of that section or
for any other charitable purpose of like nature;
(ii) in the case of religious institution or endowment
which is founded and maintained for the benefit of
religious denomination or any section thereof, the
endowment shall as far as possible be appropriated for
the benefit of the denomination or section concerned for
all or any of the purposes mentioned in clause (b).

(3) In giving directions as to the appropriation of property or money
belonging to the institution or endowment to any other charitable or religious
purposes under sub-section (1) or sub-section (2), the Commissioner may, by
order, alter any scheme already settled or vary the terms of any order or
conditions contained in the deed of trust relating to the institution or
endowment:

Provided that in the case of a scheme settled by a court or a decree or
order passed by the Court, the Commissioner shall move such court to alter
the scheme or vary the terms of the decree or order, as the case may be.

(4) From any order passed by the Commissioner under sub-section (1),
an appeal shall lie to the Court within ninety days from the date of receipt of
the order.

CHAPTER X
ALIENATION OF ANY IMMOVABLE PROPERTY AND RESUMPTION OF INAM LANDS

75. Lease, sale of inams to be void in certain cases - (1) Any lease 1[XXXX]
and any gift, sale exchange or mortgage of an inam land granted for the
support or maintenance of charitable or religious institution or endowment or
for the performance of a religious or public charity or service, shall be null and
void unless any such transaction not being a gift, is effected with the prior
sanction of the Government.

(2) Such prior sanction may be accorded by the Government where they
consider that the transaction is-

 (i) necessary or beneficial to the institution or
endowment;

(ii) in regard to the land which is an uneconomical
holding for the institution or endowment to own and
maintain; and

1.  Omitted by the Act No.27 of 2002, S.5 (w.e.f. 23-12-2002)



 (iii) the consideration thereof is adequate and proper.

(3)The provisions in clause (c) of sub-section (1) of section 80 shall apply
for the sale of any inam land.

76. Prohibition of transfer of lands granted for rendering service to a
religious or charitable institution or endowment -  (1) Where, before or after
the commencement of this Act, any person has been granted a ryotwari patta
in respect of any inam land given to a service holder or other employee of a
charitable or religious institution or endowment for the purpose of rendering
service to the institution or endowment then, notwithstanding anything to the
contrary in any other law for the time being in force or in the deed of grant or of
transfer or other document relating to such land, it shall be and shall be
deemed never to have been granted and the lands covered by such ryotwari
patta shall not be transferred and shall be deemed never to have been
transferred and accordingly no right or title in such land shall vest in any
person acquiring the land by such transfer and a ryotwari patta in respect of
such land shall be deemed to have been granted in favour of the institution or
endowment concerned and thereafter the person in possession of such land
shall be deemed as an encroacher and the provisions in sections 84 and 85
shall apply.

(2) No ryotwari patta holder in respect of the aforesaid land shall transfer
any such land and no person shall acquire any such land either by purchase,
gift, lease, mortgage, exchange or otherwise.

(3) Any transfer or acquisition made in contravention of the provisions in
sub-section (1) or sub-section (2) shall be deemed to be null and void.

(4) The provisions of this section shall apply to any transaction of the
nature referred to in sub-section (2) in execution of a decree or order of a civil
court or any order of any other authority.

77. Resumption of Inam Lands - (1) The Revenue Divisional Officer may,
either suo motu or on the application of the trustee of a charitable or religious
institution or endowment or of the Commissioner or of any person having
interest in the institution or endowment authorised by the Commissioner, by
order, resume the whole or any portion of any such inam land referred to in
section 75 on all or any of the following grounds namely:-

(i) that the holder of the inam has effected a transaction
which is null and void under section 75;

(ii) that the charitable or religious institution or
endowment has ceased to exist or the charity or service
has become impossible of performance;

(iii) that the holder of such inam land has failed to
perform or make the necessary arrangements for
performing, in accordance with the custom or usage of
the institution or endowment, the charity or service for
the performance of which the inam land was granted.

(2) (a) Before passing an order under sub-section (1), the Revenue
Divisional Officer shall give notice to the trustee, to the Commissioner, to the
holder of the inam land, to the person in possession of the inam land where he
is not the holder thereof and to the alienee, if any, of the inam land and also
publish a copy of the notice in such manner as may be prescribed, which
publication shall be deemed to be sufficient notice to every other person likely
to be affected by such order; and consider the objections, if any, after holding
such inquiry as may be prescribed;

(b) Where only a portion of the inam land is affected, notice
shall be given under clause (a) to the holder of such portion
as well as to the holder or holders of the other portion or



portions to the person in possession of every such portion,
where he is not the holder thereof, and to the alienee, if any,
of every such portion and the objections of all such persons
shall be considered by the Revenue Divisional Officer.

(3) A copy of every order passed under sub-section (1), shall be
communicated to each of the persons mentioned in sub-section (2) and shall
also be published in the manner prescribed.

(4) (a) Where any inam land or portion thereof is resumed under this
section, the Revenue Divisional Officer shall, by order, grant a ryotwari patta in
respect of the inam land or portion thereof to the charitable or religious
institution concerned; and where the resumption is made on the ground
specified in item (ii) of sub-section (1) to any such charitable or religious
institution as the Commissioner may recommend.

(b) The order granting the ryotwari patta under clause (a)
shall, on application made to the Revenue Divisional Officer
within the time prescribed, be executed by him in
accordance with such rules as may be made in this behalf.

(5) Pending the resumption of an inam land or portion thereof under this
section on the ground specified in item (iii) of sub- section (1), the Revenue
Divisional Officer may direct the person in possession of the inam land or
portion thereof, to pay to the trustee, the expenses incurred or likely to be
incurred for the performance of the charity or service to the institution or
endowment. In default of such payment, the Revenue Divisional Officer may
pass an order or make such arrangement as he considers necessary for the
performance of the charity or service; and the expenses incurred therefor shall
be recovered from the person in possession of the inam land or portion thereof,
as if they were arrears of land revenue.
78. Appeal - (1) Any person aggrieved by an order of the Revenue Divisional
Officer under sub-section (1) of section 77 may appeal to the District Collector
within such time as may be prescribed, and on such appeal, the District
Collector may, after giving notice to the Commissioner and each of the persons
mentioned in sub-section (2) of that section and after holding such inquiry as
may be prescribed, pass an order confirming, modifying or cancelling the order
of the Revenue Divisional Officer.

(2) The order of the District Collector on such appeal or the order of the
Revenue Divisional Officer under sub-section (1) of section 77 where no appeal
is preferred, shall be final, and shall not be liable to be questioned in any Court
of law.
79. Prohibition of purchase of immovable property in certain cases - No
immovable property shall be purchased for or on behalf of any charitable or
religious institution or endowment except with the prior sanction of the
Commissioner and the Commissioner shall not accord such sanction unless he
considers that such property is necessary or beneficial to the institution or
endowment and that the price proposed to be paid therefor is not excessive:

Provided that before such sanction is accorded, the particulars relating
to the proposed transaction shall be published in the Andhra Pradesh Gazette
inviting objections and suggestions with respect thereto and all objections and
suggestions received from the trustee or other person having interest shall be
duly considered by the Commissioner.

80. Alienation of immovable property - (1) (a) Any gift, sale, exchange or
mortgage of any immovable property belonging to or given or endowed for the
purpose of any charitable or religious institution or endowment shall be null
and void unless any such transaction, not being a gift, is effected with the prior
sanction of the Commissioner.

(b) The Commissioner, may, after publishing in the Andhra
Pradesh Gazette the particulars relating to the proposed
transaction and inviting any objections and suggestions with



respect thereto and considering all objections and
suggestions, if any received from the trustee or other person
having interest, accord such sanction where he considers that
the transaction is-

(i) prudent and necessary or beneficial to the institution
or endowment;
(ii) in respect of immovable property which is
un-economical for the institution or endowment to own
and maintain; and
(iii) the consideration therefor is adequate and proper.

(c) Every sale of any such immovable property sanctioned by
the Commissioner under clause (b) shall be effected by tender-
cum-public auction in the prescribed manner subject to the
confirmation by the Commissioner within a period prescribed:

Provided that the Government may, in the interest of the institution or
endowment and for reasons to be recorded therefor in writing, permit the sale
of such immovable property, otherwise than by public auction:

Provided further that the Government may purchase the lands situated
in Scheduled Areas belonging to institutions or endowments, wherever
necessary, otherwise than by public auction and assign such lands to the
members of the Scheduled Tribes.

Explanation:- In this section, the expression ‘’Scheduled Tribe’’ shall have the
meaning assigned to it in clause (25) of article 366 of the Constitution and the
expression ‘’Scheduled Area’’ shall have the meaning assigned to it in
sub-paragraph (1) of paragraph 6 of the Fifth Schedule to the Constitution of
India.

(2) (a) No lessee, mortgagee with possession or licencee, of any land or
building belonging to the institution or endowment and which is appurtenant
to or which adjoins the institution or endowment or any tank, well, spring or
water course appurtenant to the institution or endowment whether situated
within or outside the prakarams, mandapams, court-yards or corridors of the
institution or endowment, shall make use of the land, building or space so as
to mar the artistic appearance or view or the religious atmosphere of the
institution or endowment. The Commissioner, shall, by order and for reasons
to be recorded therein, terminate or cancel the lease, mortgage, or licence, as
the case may be, of any person who contravenes the aforesaid provision, after
giving the person an opportunity of making his representation against the
proposed termination or cancellation and require such person to deliver
possession of the land, building or space, as the case may be, to the trustee
before the date specified in the order.

(b) Where such person fails to deliver possession as aforesaid,
before the date specified, the Commissioner may direct the
Deputy Commissioner concerned to take action under the
provisions of Chapter-XI.

(c) Nothing in this sub-section shall be construed as
disentitling the person who is dispossessed of any property
under this sub-section from recovering any amount which is
lawfully due to him from the institution or endowment under
the lease, licence or mortgage, as the case may be.

(3) The utilisation or investment of the amount realised by any
transaction under sub-section (1) and in the case of a mortgage, the discharge
of the mortgage within a reasonable period, shall be made by the trustee,
subject to the approval of the Commissioner.



(4) A copy of the order made by the Commissioner under this section
shall be communicated to the Government and to the trustee and shall be
published in such manner as may be prescribed.

(5) The trustee may, within ninety days from the date of the
communication of the order under sub-section (4), and any person having
interest may, within ninety days from the date of publication of such order,
prefer an appeal to the Government to modify the order or set it aside.

(6) Notwithstanding anything contained in the first proviso to clause (c) of
sub-section (1), the Government may call for and examine the record of the
Commissioner in respect of the order passed by him under this section to
satisfy themselves as to the legality or correctness of such order or regularity or
propriety thereof and if, in any case it appears to the Government that such
order should be modified, annulled, reversed or remitted for reconsideration,
they may pass order accordingly:

Provided that the Government shall not pass any order prejudicial to any
party unless he has had an opportunity of making his representation.

(7) The Government may stay the execution of any such order pending
the exercise of their powers under sub-section (6) in respect thereof.

(8) Nothing in this section shall apply to the leasing or licensing of any
land or building or space mentioned in sub-section (2) for the purpose of
providing amenities to pilgrims or of vending flowers or other articles used for
worship or of holding for specified periods, fairs or exhibitions during festivals
connected with the institution or endowment.

81. Invalidation of unauthorised sale - Where before the commencement of
this Act, any sale, exchange, or mortgage of any immovable property belonging
to any charitable or religious institution or endowment is effected, without the
prior sanction of the Commissioner or Government, such transaction shall be
null and void and shall be deemed never to have been effected and accordingly
no right or title in such property shall vest in any person acquiring the property
by such transaction and any such property shall be deemed to be the property
of the institution or endowment concerned and any person in possession of
such property shall be deemed to be an encroacher and thereafter the
provisions of sections 84 and 85 shall apply.

82. (1) Any lease of agricultural land belonging to lease of Agricultural Lands,
or given or endowed for the purpose of any institution or endowment subsisting
on the date of commencement of this Act shall, notwithstanding anything in
any other law for the time being in force, held by a person who is not a landless
poor person stand cancelled.

 (2) In respect of leases of agricultural lands 1[other than those lands
situated in Municipal and Municipal Corporations] held by landless poor
person for not less than six years continuously, such person shall have the
right to purchase such lands for a consideration of seventy five per-centum of
the prevailing market value of similarly situated lands at the time of purchase
and such consideration shall be paid in four equal instalments in the manner
prescribed. Such sale may be effected otherwise than by tender-cum-public
auction:

2[Provided that if such small and marginal farmers who are hot able to
purchase the land will continue as at least two third of the market rent for
similarly placed lands as lease amount.

Explanation I:-  For the purpose of this ‘sub-section ‘landless poor
person’ means a person whose total extent of land held by him either as owner
or as cultivating tenant or as both does not exceed 1.011715 hectares (two and
half acre) of wet land or 2.023430 hectares (five acres) of dry land and whose
monthly income other than from such lands does not exceed thousand rupees

1. Inserted by the Act No.33 of 2007, S.24  (w.e.f. 14-12-2007)
2. Substituted by the Act No.27 of 2002, S.6   (w.e.f. 23-12-2002)



per mensum or twelve thousand rupees per annum.  However, those of the
tenant who own residential property exceeding two hundred square yards in
Urban Area shall not be considered as landless poor for the purpose of
purchase of endowments property.]

1[Explanation II:- For the purpose of this sub-section, small and marginal
farmer means a person who being a lessee is holding lands in excess of acres
0.25 cents of wet land or acres 0.50 cents of dry land over and above the
ceiling limits of acres 2.50 wet or acres 5.00 dry land respectively they may be
allowed to continue in lease subject to payment of 2/3rd of prevailing market
rent and excess land held if any more than the above limits shall be put in
public auction.]

(3) The authority to sanction the lease or licence in respect of any
property or any right or interest thereon belonging to or given or endowed for
the purpose of any charitable or religious institution or endowment, the
manner in which and the period for which such lease or licence shall be such
as may be prescribed.

(4) Every lease or licence of any immovable property, other than the
agricultural land belonging to, or given or endowed for the purpose of any
charitable or religious institution or endowment subsisting on the date of the
commencement of this Act, shall continue to be in force subject to the rules as
may be prescribed under sub-section (3).

2[(5) the provisions of the Andhra Pradesh (Andhra Area Tenancy Act,
1956 and the Andhra Pradesh (Telangana Area) Tenancy and Agricultural
Lands Act, 1950 shall not apply to any lease of land belonging o or given or
endowed for the purpose of any charitable or religious institutions or
endowment as defined in this Act.]

CHAPTER -XI
ENCROACHMENTS

83. Encroachments by persons on land or building belonging to charitable
or religious institution or endowment and the eviction of encroachers - (1)
Where the Assistant Commissioner having jurisdiction, either suo motu or upon
a complaint made by the trustee has reason to believe that any person has
encroached upon (hereafter in this Chapter referred to as ‘encroacher') any
land, building, tank, well, spring or water-course or any space belonging to the
institution or endowment, wherever situated or deemed as an encroacher
under any of the provisions of this Act, the Assistant Commissioner shall
report the fact together with relevant particulars to the 3 [Endowments
Tribunal] having jurisdiction over the division in which the institution or
endowment is situated.

Explanation:- For the purpose of this Chapter the expression ‘encroacher'
shall mean any person who unauthorisedly occupy any land or building or
space and deemed to include any person who is in occupation of the land or
building or space without the approval of the competent authority sanctioning
lease or mortgage, or licence and also a person who continues to remain in the
land or building or space after the expiry or termination or cancellation of the
lease, mortgage or licence in respect thereof granted to him or it.

(2) Where, on a perusal of the report received by him under
sub-section (1), the 3[Endowments Tribunal] finds that there is a prima
facie case of encroachment, 4[it] shall cause to be served upon the encroacher a
notice specifying the particulars of the encroachment and calling on him to
show cause before a certain date why an order requiring him to remove the

1. Added by the Act No.33 of 2007, S.24  (w.e.f. 14-12-2007)
2. Added by the Act No.27 of 2002, S.6  (w.e.f. 23-12-2002)
3. Substituted by the Act No.33 of 2007, S.25 (w.e.f. 14-12-2007)
4. Substituted by the Act No.33 of 2007, S.25   (w.e.f. 14-12-2007)



encroachment before the date specified in the notice should not be made. A
copy of the notice shall also be sent to the trustee of the institution or
endowment concerned.

(3) The notice referred to in sub-section (2) shall be served in such
manner as may be prescribed.

(4) Where after considering the objections, if any, of the encroacher
received during the period specified in the notice referred to in sub-section (2)
and after conducting such enquiry as may be prescribed,
the the 1 [Endowments Tribunal] is satisfied that there has been an
encroachment, 2 [it] may, by order, require, the encroacher to remove the
encroachment and deliver possession of the land or building or space
encroached upon to the trustee before the date specified in such order.

(5)    The order of the 1[Endowments Tribunal] under sub-section (4) shall
be in writing and shall contain the grounds on which he has passed the order.

(6) During the pendency of the proceedings, the 1[Endowments Tribunal]
shall order the encroacher to deposit such amount as may be specified by 3[it]
in consideration of the use and occupation of the properties in question in the
manner prescribed.
4 [84. Mode of eviction on failure of removal of the encroachment as
directed by the Endowments Tribunal - (1) Where within the period specified
in the order under sub-section (4) of section 83, the encroacher has not
removed the encroachment and has not vacated the land, building or space,
the Assistant Commissioner having jurisdiction over the sub-division may
remove the encroachment and obtain possession of the land, building or space,
encroached upon, taking such police assistance as may be necessary. Any
Police Officer whose help is required for this purpose shall be required to
render the necessary help to the Assistant Commissioner.

(2) Nothing in sub-section (1) shall prevent any person aggrieved by order
of the Endowments Tribunal under sub-section (4) of section 83 from
instituting preferring an appeal before the High Court to establish that the
charitable or religious institution or endowment has no title to the land,
building or space:

Provided that no appeal shall be preferred after expiry of ninety days
from the date of receipt of the order under sub-section (4) of section 83:

Provided further that no such appeal shall be preferred by a person who
is let into the possession of the land, building or space, or who is a lessee,
licencee or mortgagee, of the institution or endowment.]

5[85. Encroachment by group of persons on land belonging to charitable
and religious institutions and their eviction–(1) Where the Deputy
Commissioner knows or has reason to believe that a group or groups of
persons, without any entitlement and with the common object of occupying any
land, which is the property belonging to charitable or religious institution or
endowment, are occupying or have occupied any such land and if such group
or groups of persons have not vacated the land on demand by the Deputy
Commissioner or any officer authorized by him in this behalf, he shall make an
application to the Endowments Tribunal having jurisdiction over the area in
which the institution or endowment is situated for eviction of encroachers.

(2) Where, in any proceedings taken under this section, or in
consequence of anything done under this section, a question arises as whether
any land is the property of the charitable or religious institution or endowment,

1.  Substituted by the Act No.33 of 2007, S.25  (w.e.f. 14-12-2007)
2.  Substituted by the Act No.33 of 2007, S,25(w.e.f. 14-12-2007)
3.  Substituted by the Act No.33 of 2007, S.25 (w.e.f. 14-12-2007)
4.  Substituted by the Act No.33 of 2007, S.26 (w.e.f. 14-12-2007)
5. Substituted by the Act No.33 of 2007, S.27 (w.e.f. 14-12-2007)



such land shall be presumed to be the property of the charitable or religious
institution or endowment until the contrary is proved.

(3) Notwithstanding anything in this Act, any order of eviction passed by
the Endowments Tribunal under subsection (1) shall be final and shall not be
questioned in any Court.]

86. Penalty for offences in connection with encroachment - (1) Any person
who, on or after the commencement of this Act continues to be in occupation,
otherwise than by lawful possession, of a land belonging to a charitable or
religious institution or endowment shall be guilty of an offence under this Act.

(2) Whoever contravences the provisions of sub-section (1), shall on
conviction be punished with imprisonment for a term which shall not be less
than six months but which may extend to five years and with fine which may
extend to five thousand rupees.

(3) No Court shall take cognizance of an offence punishable under
sub-section (2) except on the complaint in writing of the Commissioner.

(4) No offence punishable under sub-section (2), shall be inquired into or
tried by any court inferior to that of a Magistrate of the First Class.

CHAPTER -XII
ENQUIRIES

1 [87. Power of Endowments Tribunal to decide certain disputes and
matters - (1) The Endowments Tribunal having jurisdiction shall have the
power, after giving notice in the prescribed manner to the person concerned, to
enquire into and decide any dispute as to the question-

(a) whether an institution or endowment is a charitable
institution or endowment;

(b) whether an institution or endowment is a religious
institution or endowment;

(c) whether any property is an endowment, if so whether it is a
charitable endowment or a religious endowment;

(d) whether any property is a specific endowment;

(e) whether any person is entitled by custom or otherwise to
any honour, emoluments or perquisites in any charitable or
religious institution or endowment and what the established
usage of such institution or endowment is in regard to any
other matter;

(f) whether any institution or endowment is wholly or partly of
a secular or religious character and whether any property is
given wholly or partly for secular or religious uses; or

(g) where any property or money has been given for the
support of an institution or endowment which is partly of a
secular character and partly of religious character or the
performance of any service or charity connected with such
institution or endowment or the performance of a charity
which is partly of a secular character and partly of a religious
character or where any property or money given is
appropriated partly to secular uses and partly to religious
uses, as to what portion of such property or money shall be
allocated to secular or religious uses.
(h) Whether a person is a founder or a member from the family
of the founder of an Institution or Endowment.

1. Substituted by the Act No.33 of 2007, S.28 (w.e.f. 14-12-2007)



 (2) The Endowments Tribunal may, pending his decision under
sub-section (1), pass such order as he deems fit for the administration of the
property or custody of the money belonging to the institution or endowment.

 (3)    The Endowments Tribunal may while recording its decision under
sub-section (1) and pending implementation of such decision, pass such
interim order as it may deem fit for safeguarding the interests of the institution
or endowment and for preventing damage to or loss or misappropriation or
criminal breach of trust in respect of the properties or moneys belonging to or
in the possession of the institution or endowment.

(4) The presumption in respect of matters covered by clauses (a), (b), (c),
(d) and (e) in sub-section (1) is that the institution or the endowment is a public
one and that the burden of proof in all such cases shall lie on the person
claiming the institution or the endowment to be private or the property or
money to be other than that of a religious endowment or specific endowment,
as the case may be.

(5) Notwithstanding anything contained in the above sub-sections the
Deputy Commissioner having jurisdiction shall continue to enquire into and
decide the disputes referred to in sub-section (1) until the constitution of the
Endowments Tribunal.]

1[88. Right of appeal against the decision of the Endowments Tribunal under
section 87 - Any person aggrieved by the decision of the Endowments
Tribunal under section 87 and section 119 may, within ninety days from the date
of receipt of the decision prefer an appeal to the High Court.]

89. Compromise how to be made - (1) No suit, application or appeal pending
before a court which relates to charitable or religious institution or endowment,
shall be withdrawn or compromised by the trustee or other person incharge of
the management of such institution or endowment except with the previous
sanction of the Commissioner.

(2) Where the Commissioner considers that any claim, demand, or cause
of action for suing in respect of the affairs, funds, or properties of the
charitable or a religious institution or endowment shall, in the interests of the
institution or endowment be compromised without instituting or without
continuing any suit or other legal proceeding and if the other party to such suit
or other legal proceedings is willing to enter into a compromise under the terms
and conditions which the Commissioner considers acceptable in the interest of
the institution or endowment, the Commissioner may, for reasons to be
recorded in writing pass an order directing the trustee or other person referred
to in sub-section (1) to enter into such compromise.

2[Provided that the Commissioner shall pass an order after taking into
consideration the recommendations of the committee of the three officers
drawn from Endowments, Revenue and Law Department to be constituted for
this purpose.]

CHAPTER- XIII
APPEALS, REVISION, REVIEW, ETC.

90. Appeal in certain cases - (1) Any person aggrieved may, within ninety
days from the date of receipt by him of an order, appeal against such order
where it is passed by -

(i) the Commissioner under sub-section (4) of section 25,
sub-section (1) of section 28, sub-section (2) or
sub-section (3) of section 61, sub-section (1) of section 66
and sub-sections (1) and (2) of section 73, to the
Government;

1.  Substituted by the Act No.33 of 2007, S.29 (w.e.f. 14-12-2007)
2.  Added by the Act No.33 of 2007, S.30 (w.e.f. 14-12-2007)



(ii) the Deputy Commissioner or the Assistant
Commissioner, as the case may be, under sub-section (4)
of section 25, sub-section (1) of section 28, sub-sections
(1) and (2) of section 73, to the Commissioner.

91. Revision - The High Court may call for the record of any case –

(i) which has been decided by a court and in which no
appeal lies thereto;
(ii) which has been decided by the District Court in an
appeal under section 88;
(iii) which has been decided by the Government in an
appeal under section 90; or
(iv) which has been decided by the Government under
sub-section (1) of section 28.
If such court or the Government appears -

(a) to have exercised a jurisdiction not vested in it or them by
law;
(b) to have failed to exercise a jurisdiction so vested; or
(c) to have acted in the exercise of its or their jurisdiction
illegally or with material irregularity,
the High Court may make such order in the case as it thinks
fit.

92. Power of the Commissioner to call for records and pass orders - (1) The
Commissioner may either suo motu or on the application, call for and examine
the record of any Deputy Commissioner or Assistant Commissioner, or of any
other Officer subordinate to him or of any Executive Officer or any trustee of a
charitable or religious institution or endowment, other than a math or a
specific endowment attached to a math, in respect of any administrative or
quasi-judicial decision taken or order passed under this Act, but not being a
proceeding in respect of which a suit or an appeal or application, or reference
to a Court is provided by this Act to satisfy himself as to the correctness,
legality or propriety of such decision or order taken or passed, and if in any
case, it appears to the Commissioner that such decision or order should be
modified, annulled, reversed or remitted for reconsideration, he may pass
orders accordingly.

(2) The Commissioner shall not pass any order prejudicial to any party
under sub-section (1), without giving him an opportunity for making
representation.

(3) The Commissioner may stay the execution of any decision or order of
the nature referred to in sub-section (1) pending the exercise of his powers
under the said sub-section in respect thereof.

(4) Every application to the Commissioner for the exercise of his powers
under this section shall be preferred within ninety days from the date on which
the order or proceeding to which the application relates was received by the
applicant.

93. Power of Government to call for records and pass orders - (1) The
Government may either suo motu or on an application call for and examine the
record of the Commissioner or any Deputy Commissioner or any Assistant
Commissioner or any other Officer subordinate to them, or of any Executive
Officer or any trustee of a charitable or religious institution or endowment,
other than a math or specific endowment attached to a math, in respect of any
administrative or quasi-judicial decision taken or order passed under this Act,
but not being a proceeding in respect of which a suit or an appeal or
application, or a reference to court is provided by this Act, to satisfy themselves
as to the correctness, legality or propriety of such decision or order taken or



passed, and if in any case, it appears to the Government that such decision or
order should be modified, annulled, reversed or remitted for reconsideration,
they may pass orders accordingly:

Provided that the Government shall not pass any order prejudicial to any
party unless he has had an opportunity of making his representation.

(2) The Government may stay the execution of any such decision or order
pending the exercise of their powers under sub-section (1) in respect thereof.

(3) No application to the Government for the exercise of their power
under this section shall be made in respect of any matter unless an application
had already been made in respect of the same matter to the Commissioner
under section 92 and had been disposed of by him.

(4) Every application to the Government for the exercise of their powers
under this section shall be made within ninety days from the date on which the
decision or order to which the application relates was received by the applicant.

94. Review - The Government may either suo motu, or on an application from
any person interested made within ninety days of the passing of an order under
section 93, review any such order if it was passed by them under any mistake,
whether of fact or of law, or in ignorance of any material fact. The provisions in
the proviso to sub-section (1) and sub-section (2) of section 93, shall also apply
to any proceeding under this section.

CHAPTER-XIV
TIRUMALA TIRUPATHI DEVASTHANAMS

95. Application of the Act to Tirumala Tirupathi Devasthanams - (1) The
provisions of this Chapter shall apply only to the Tirumala Tirupathi
Devasthanams.

(2) The other provisions of this Act shall, subject to the provisions of this
Chapter, apply-

(i) to the Tirumala Tirupathi Devasthanams which shall
be constituted into a single religious institution for the
purpose of inclusion in the list published under clause (a)
of section 6;

(ii) to every specific endowment attached either to the
said Devasthanams as a whole or to any Temple or
institution thereof;

 as if all powers and functions assigned therein to a Deputy
Commissioner or an Assistant Commissioner had been assigned to the
Commissioner instead.

1 [96. Constitution of Board of Trustees – (1) There shall be a Board
constituted by the Government for the Tirumala Tirupathi Devasthanams
called "the Tirumala Tirupathi Devasthanams Board" consisting of not more
than 2[twenty nine members] including the Chairman, to be appointed by the
Government, of whom :-

3[(i) the Principal Secretary or Secretary, Revenue in-charge  of
endowments shall be a member ex-officio;

 (i – a) the commissioner of endowments shall be a member ex-
officio;

1. Substituted by the Act No.26 of 1990, S.9. (w.e.f. 07-12-1990)
2. Substituted  by the Act No.1 of 2020, S.2 (w.e.f. 03-01-2020)
3. Substituted by the Act No.4 of 2005, S.2 (w.e.f. 17-01-2005)



1[(i-b) the Chairman, Tirupathi Urban Development constituted
under the Andhra Pradesh Urban Areas (Development) Act, 1975
(Act 1 of 1975) shall be a member Ex-officio;]

(ii) the Executive Officer, shall be the Member-Secretary, Ex-
Officio ;
(iii) three shall be members of the State Legislature ;

(iv) one shall be a person belonging to the Scheduled
Castes ;
(v) one shall be a woman :

2 [(vi) one shall be prominent person with a long track record of
philanthropy and support to Hindu Religious Institutions.]

Provided that it shall not be obligatory to appoint, -
(a) a person to represent category (iv), where any of the persons

appointed under category (iii) or category (v) belongs to the Scheduled Castes ;

(b) a person to represent category (v) where any one of the persons
appointed under category (iii) or category (iv) is a woman :

Provided further that a member representing category (iii) shall cease to
hold office as soon as he ceases to be a member of the State Legislature.

3[Provided also that the members mentioned at clauses (iv), (v) and (vi)
shall hold office during the pleasure of the Government.]

 (2) The persons appointed as members under sub-section (1) shall be
persons professing Hindu religion.

Explanation:- In this section the expression ‘’Scheduled Caste’’ shall have the
meaning assigned to it in clause (24) of article 366 of the Constitution of India.]

4[97. Powers and functions of the Board- The Board shall in addition to the
powers conferred and functions entrusted to it by this Act, exercise such other
powers and perform such other functions as may be prescribed in regard to
matters of policy and general superintendence and review in relation to the
Administration of Tirumala Tirupathi Devasthanams having due regard to
public interest and the services and amenities to be provided to and welfare
safety measures to be undertaken for, the pilgrims, devotees and worshippers
resorting to Tirumala Tirupathi Devasthanams.

97-A.Constitution of Committee. - (1) There shall be a Committee constituted
by the Government. for Tirumala Tirupathi Devasthanams called the Tirumala
Tirupathi Devasthanams Management Committee' which shall be a body
corporate, having perpetual succession and a common seal, with power to
acquire, hold and dispose of property and shall sue and be sued by the said
corporate name.

(2) The Committee shall consists of the following members namely:-
(i) the Chairman of the Board, who shall be ex-officio Chairman of the
Committee ;
(ii) the Commissioner, who shall be a member, ex-officio ;
(iii) the Executive Officer, who shall be the ex-officio Member- Secretary
of the Committee ;
(iv) five other members of the Board to be nominated by the Government
one of whom shall be member of the State Legislature :

1. Inserted by the Act No.No.31 of 2019, S.4 (w.e.f. 17-08-2019)
2.  Added by the Act No.8 of 2014, S.3  (w.e.f. 20-09-2014)
3.  Added  by the 31 of 2019, S.4 (w.e.f. 17-12-2019)
4.  Substituted by the Act No.26 of 1990, S.10. (w.e.f. 07-12-1990)



Provided that five of the ten non-official members of the Board
shall be nominated under this item for the first year and the other five
members shall be nominated for the second year.

97-B.Powers and functions of Committee. - Subject to the provisions of this
Act and the rules made thereunder :-

(i) The administration of the Tirumala Tirupathi Devasthanams shall vest
in the Committee and the Committee shall, for this purpose, in addition to the
powers conferred and functions entrusted to it by this Act exercise such powers
and perform such functions as may be prescribed ;

(ii) The Committee shall manage the proprieties and affairs of the
Tirumala Tirupathi Devasthanams and arrange for the conduct of the daily
worship and ceremonies and of the festivals in every temple according to its
customs and usage ;

(iii) The Committee shall have power to fix fees for the performance of
archana, or any service or rituals or Utsavam or ceremony connected with the
Tirumala Tirupathi Devasthanams ;

(iv) The committee shall have power to call for such information and
accounts as may in its opinion be necessary for reasonably satisfying itself,
that the Tirumala Tirupathi Devasthanams are properly maintained, the
endowments thereof are properly administered, and their funds are duly
appropriated to the purposes for which they were founded or exist ; and the
Executive Officer or other officers in possession of such information or
accounts shall, on such requisition furnish such information and accounts to
the Committee ;

(v) The Committee shall exercise the general superintendence and control
over the administration of the Tirumala Tirupathi Devasthanams in conformity
with the policy laid down by the Board;

(vi) The committee shall fix the dittam in the temples specified in the first
Schedule and the endowments attached thereto and the amounts to be spent
therefor in such manner and after following such procedure as may be
prescribed ;

(vii) The Committee may, subject to such conditions and restrictions as it
may lay down delegate to the Executive Officer such of the powers conferred on
it by or under this Act, as it may consider necessary.]

98. Qualifications and disqualifications for Chairman and members of the
1[Board or Committee] – (i) The provisions of sections 18 and 19 shall as far
as may be apply in relation to the office of the chairman and members of the
2[Board or committee]
3 [99. Term of Office of Chairman and members of the Board or
Committee - The Chairman and any other member of the Board or Committee
other than ex-officio members shall hold office for a period of two
years 4 [subject to the pleasure of the Government] from the date of
appointment by the Government.]

100. Chairman and members not to receive or be paid salary or other
remuneration - The Chairman or member shall not receive or be paid any
salary or other remuneration from the funds of the Tirumala-Tirupathi
Devasthanams, except such honororium or compensatory allowance or
travelling, daily and conveyance allowances as may be prescribed.

101. Resignation - The Chairman or any member, other than an ex-officio
member may resign his office as the Chairman or member by giving notice in

1 . Substituted by the Act No.26 of 1990, S.11 (w.e.f. 07-12-1990)
2.  Substituted by the Act No.26 of 1990, S.11 (w.e.f. 07-12-1990)
3.  Substituted by the Act No.26 of 1990, S.12 (w.e.f. 07-12-1990)
4 . Inserted by the Act No.31 of 2019, S.5 (w.e.f. 17-08-2019)



writing to the Executive Officer and his office shall become vacant from the
date of acceptance of the same by the Government.

102. Cessation of office of members - (1) A member shall cease to hold office
as such member if he has absented himself from three consecutive meetings of
1[Board or Committee], without obtaining the prior permission of the Chairman
therefor.

2[(2) Where a person is the Chairman or a Member of the Board or the
Committee such person shall cease to be such Chairman or Member if he
ceases to be the Chairman or the Member of the Board or Committee, as the
case may be.]
103. Suspension or removal of Chairman or member - (1) The Government
may, for good and sufficient reason, suspend or remove the Chairman or a
member, other than an ex-officio member, after giving him an opportunity of
showing cause against such suspension or removal and after considering
explanation offered therefor.

(2) Pending the passing of an order under sub-section (1), the
Government may suspend the Chairman or the member.

104. Casual vacancy in the office of the Chairman or member - (1) Where
the Chairman or a member becomes subject to any disqualification specified in
section 19 or tenders resignation of his office and the same is accepted by the
Government under section 101 or ceases to be such member under section 102
or is removed under section 103, his office shall become vacant.

(2) Where a causal vacancy occurs as specified in sub-section (1) or
otherwise, the Government may fill the vacancy by appointing another person
as Chairman or member in his place in accordance with the provisions of this
Chapter and such Chairman or member shall hold office only for the residue of
the term of office of his predecessor.

105. Dissolution and reconstitution of 1[Board or Committee] - (1) Where at
any time it appears to the Government that the 1[Board or Committee] has
failed to perform its functions or has exceeded or abused any of the powers
conferred upon it by or under this chapter, the Government may, on the
recommendation of the Commissioner, by notification published in the Andhra
Pradesh Gazette, dissolve the 1[Board or Committee] from such date as may be
specified therein and constitute another 1[Board or Committee] afresh in
accordance with the provisions of this chapter.

(2) Before issuing a notification under sub-section (1), the Government
shall communicate to the Executive officer who is the 3 [ex-officio member-
Secretary of the Board or Committee] the grounds on which they propose to do
so, fix a reasonable time to enable the 1[Board or Committee] to show cause
against the proposal and consider its explanation or objection, if any.

(3) On receipt of such communication under sub-section (2), the
Executive Officer shall place the matter before an extraordinary meeting of the
1[Board or Committee] specially convened for the purpose and communicate
the explanation or objection of the 1[Board or Committee] within the time fixed
by the Government in that behalf.

(4) The Government may on consideration of the explanation or objection
of the 1[Board or Committee] dissolve the 1[Board or Committee] and cause all
or any of the powers and functions of the 1[Board or Committee] to be exercised
or performed by the Commissioner and Executive Officer, until the 1[Board or
Committee] is reconstituted in accordance with the provisions of this Chapter.

1.  Substituted by the Act No.26 of 1990, S.13 (w.e.f. 07-12-1990)
2 Substituted by the Act No.26 of 1990,S.13 (w.e.f. 07-12-1990
3 Substituted by the Act No.26 of 1990,S.14 (w.e.f. 07-12-1990)



(5) With effect from the date specified for the dissolution of the 1[Board or
Committee] all its members including the Chairman shall forthwith be deemed
to have vacated their office as such.

106. Appointment of Executive Officer, Joint Executive Officer, Special
Grade Deputy Executive Officer and Financial Advisor and Chief Accounts
Officer etc. - (1) Subject to the provisions of section 107, the Government shall
appoint an Executive Officer, a Joint Executive Officer, a Special Grade Deputy
Executive Officer, a Financial Advisor, a Chief Accounts Officer, a Chief
Engineer, a Chief Security Officer and any other Officer.

(2) Every officer appointed under sub-section (1), shall be a person
prefessing Hindu Religion.

(3) The conditions of the service of the officers appointed under
sub-section (1) shall be such as may be determined by the Government.

(4) Every officer appointed under sub-section (1), shall be a whole time
Officer of the Tirumala Tirupathi Devasthanams and shall not undertake any
work unconnected with his office without the permission of the 1[Committee.]

(5) Any officer appointed under sub-section (1) shall be paid out of the
funds of the Tirumala Tirupathi Devasthanams such salary as may, from time
to time, be fixed by the Government, having regard to the pay to which he is
eligible in the service of which he was a member before his appointment as
such.

107. Qualifications for appointment of Executive Officer, Joint Executive
Officer, Special Grade Executive Officer, Financial Advisor and Chief
Accounts Officer etc. - (1) A person to be appointed as Executive Officer shall
be one who is holding or has held a post of the District Collector or a post not
lower in rank than that of a District Collector in any other service in the State.

(2) A person to be appointed as Joint Executive Officer shall be one who
is holding or has held a post of a Joint District Collector or a post not lower in
rank than that of a Joint District Collector in any other service in the State.

(3) A person to be appointed as Special Grade Deputy Executive Officer
shall be one who has been holding or has held a post of a Deputy Executive
Officer in the service of the Tirumala-Tirupathi Devasthanams for a period not
less than 2[three years.]

(4) A person to be appointed as a Financial Advisor, and Chief Accounts
Officer, a Chief Engineer, a Chief Security Officer and any other Officer shall be
one possessing such qualifications as may be prescribed.

108. Term of appointment of Executive Officer and Joint Executive
Officer - The Executive Officer or a Joint Executive Officer appointed under
sub-section (1) of section 106 shall hold office for a term of three years and he
shall also be eligible for reappointment for another term.

109. Powers and functions of Officers appointed under section 106 - (1) (a)
The Executive Officer shall be the Chief Administrative Officer of the Tirumala-
Tirupathi Devasthanams and shall, subject to the guidance and control of the
1[Committee], have general power to carry out the other provisions of this
Chapter.

(b) He shall be responsible for the proper maintenance and custody
of the records and properties of the Tirumala- Tirupathi
Devasthanams and shall arrange for the proper collection of the
offerings made in the temples specified in the First Schedule.

1.  Substituted by the Act No.26 of 1990, S.15 (w.e.f. 07-12-1990)
2 . Substituted by the Act NO.27 of 2002, S.8 (23-12-2002)



(c) Save as otherwise provided in this Chapter he shall exercise
such other powers and perform such other functions as may be
prescribed.

(2) The Executive Officer may delegate any of the powers conferred on or
functions entrusted to or duties imposed on him by or under this Chapter to
the Joint Executive Officer or Special Grade Deputy Executive Officer appointed
under sub-section (1) of section 106 or to such other officer of the Tirumala
Tirupathi Devasthanams as the Executive Officer may deem fit subject to such
restrictions and control as the Government may, by special or general order,
lay down and also subject to such limitations and conditions, if any, as may be
specified in the order of delegation.

(3) Every Officer appointed under sub-section (1) of section 106 shall
exercise the powers conferred on and perform the functions entrusted to him
by or under this Chapter.

110. Extraordinary powers of the Executive Officer - (1) The Executive
Officer may, in case of emergency direct execution of any work or the doing of
any act, which is not provided for in the budget for the Year and the immediate
execution or the doing of which is in his opinion, necessary for the preservation
of the properties of the Tirumala-Tirupathi Devasthanams or for the service or
safety of the pilgrims resorting to the Tirumala-Tirupathi Devasthanams and
may also direct that the expenses of executing such work or doing the act shall
be paid, from the fund of the Tirumala-Tirupathi Devasthanams. The Executive
Officer shall forthwith report to the 1[Committee] the action taken under this
section and the reasons therefor.

111. Funds of the Tirumala Tirupathi Devasthanams - (1) The Tirumala-
Tirupathi Devasthanams shall have its own funds, the corpus of which shall
include all the amounts received by it by way of donations, gifts, kanukas
including offerings deposited in Hundis and any income from any other source
and all payments by Tirumala-Tirupathi Devasthanams shall be made from the
said funds.

(2) The said funds shall be operated by an officer or officers authorised
by the 1[Committee] in such manner and subject to such conditions as may be
prescribed.

(3) All monies belonging to the funds of the Tirumala-Tirupathi
Devasthanams shall be deposited in such Bank or Treasury or be invested in
such securities in accordance with such guidelines as may be issued by the
Government in this behalf.

(4) The funds of Tirumala-Tirupathi Devasthanams may be utilised for all
or any of the following purposes and also for any other purpose permitted by
any other provisions of this Act,-

(i) the maintenance, management and administration of
the temples specified in the First Schedule and the
endowments and the properties thereof including the
conduct or performance of religious rituals, functions and
festivals connected therewith;

(ii) the maintenance, management and administration of
the educational or other institutions specified in the
Second Schedule and the endowments and the properties
thereof:

Provided that the Government may, by notifications published in the
Andhra Pradesh Gazette alter, add to, or omit any of the items in the said
Schedules;

1. Substituted by the Act No.26 of 1990, S.17 (w.e.f. 07-12-1990)



(iii) propagation of Hindu religion by way of printing and
publication of literature on religion and sale thereof at
concessional price;

(iv) propagation, promotion and popularisation of study of
vedas, Hindu religion, philosophy or sastras, Indian
Languages including Sanskrit, Sculpture, Hindu temple
architecture and opigraphy;

(v) training of archakas to perform religious worship and
ceremonies and the training of adhyapakas and
Vedaparayanikas;

(vi) construction and maintenance of choultries and rest
houses for the use and accommodation of the pilgrims;

(vii) provision of water supply and other sanitary
arrangements to the pilgrims and the worshippers;

(viii) establishment and maintenance of hospitals and
dispensaries for the relief of the pilgrims and worshippers
visiting the temples;

(ix) construction and maintenance of roads and
communications and the lighting thereof for the
convenience of the pilgrims and worshippers;

(x) acquisition of any land or other immovable property
for the purpose of the Tirumala-Tirupathi Devasthanams,
if such acquisition is authorised by the Government;

(xi) establishment and maintenance of dairy farm and a
veterinary hospital for the animals of the Tirumala-
Tirupathi Devasthanams;

(xii) any work or undertaking for purposes of the
Tirumala-Tirupathi Devasthanams, authorised by the
Government; and

(xiii) any other religious or charitable purposes connected
with or incidental to the Tirumala-Tirupathi
Devasthanams as may be prescribed.

(5) The Tirumala-Tirupathi Devasthanams shall every year, out of its
funds set apart a sum of not less than rupees seven lakhs towards the
maintenance of Sri Venkateswara University and 1 [Sri Padmavathi Mahila
viswa Vidhyalayam].

2[(6)  The Committee may, with the prior approval of the Government,
utilise its surplus funds after providing for all the objects, namely,
requirements or improvements of the Tirumala-Tirupathi Devasthanams and
after making adequate provision for all the purposes for which such funds shall
be lawfully spent, for such charitable or religious purposes, as may be
prescribed.]

112. Establishment of 4[Hindu] Dharma Prachara Parishad - (1) It shall be
lawful for the 3 [Committee] to establish an institution called "the 4 [Hindu
Dharma Prachara Parishad]" and to set apart every year out of its funds a sum
not less than rupees one lakh for the maintenance of the said Parishad.

(2) Upon such establishment of the said Parishad, the Hindu Dharma
Rakshana Samstha established under sub-section (1) of section 24 of the
Tirumala-Tirupathi Devasthanams Act, 1979 (Act 20 of 1979) shall stand
abolished and the funds standing be its credit and other assets of the said

1. Added by the Act No.26 of 1990, S.18 (w.e.f. 07-12-1990)
2. Added by the Act No.26 of 1990, S.18  (w.e.f. 07-12-1990)
3. Substituted by the Act No.26 of 1990, S.19 (w.e.f. 07-12-1990)
4. Substiuted by the Act No.33 of 2007, S.31.



Samstha shall thereupon vest with the 4[Hindu Dharma Prachara
Parishad] established under sub-section (1).

(3) The objects of the said 4[Hindu Dharma Prachara Parishad] shall
include -

(i) promotion and propagation of the Hindu Dharma;

(ii) the establishment and maintenance of institutions for
imparting instructions in the Hindu Dharma;

(iii) preparation, publication and dissemination of
literature relating to the Hindu Dharma;

(iv) training of dharmacharyas, dharmapracharakas and
such other personnel as may be required for propagation
of the Hindu Dharma;

(v) establishment and maintenance of institutions for
imparting training in vedas, Agamas and Powrohityam
and for conducting examinations for awarding certificates
in Veda, Agama and Powrohityam;

(vi) any other purpose connected with or incidental to the
aforesaid objects.

(4) Subject to such rules as may made by the Government in this behalf,
the Board of 1[Committee] may make regulations for the purpose of carrying
out the purposes aforesaid.

2[(5) in order to advise the said parishad, it shall be lawful for the Board
to continue  a body called “Tirumala Tirupathi Devasthanams Sanathana
Dharma Prachara Sadas” comprising of heads of different Hindu Mutts,
prominent Hindu Charitable Trusts, Organization and other individuals in a
manner may be prescribed.]

113. Establishment of Sri Venkateswara Sishtacharya Vidya Samstha - (1)
It shall be lawful for the 3[Committee] to establish an institution to be called
"Sri Venkateswara Sistacharya Vidya Samstha" and to make a foundation
grant of such sum as it may think fit for the said purpose in the name of the
said Samstha, the interest accrued from the proceeds of which may be utilised
for the purposes of the Samstha.

(2) The object of the said Samstha shall include -
(i) the running of Gurukulas for imparting Vedic
knowledge in the traditional manner;

(ii) the implementation of Niyamadhyayana and
Kumaradhyayana schemes of imparting Vedic knowledge;

(iii) the running of an upto date high level institute of
Vedic learning and research;

(iv) the giving of financial aid to indigent Vedic Schools
and indigent Veda Scholars or Veda Pandits;

(v) the selection and training of Veda Pandits for the
various Vedaparayana schemes of Tirumala-Tirupathi
Devasthanams;

(vi) generally to attend to all matters pertaining to the
preservation and propagation of Vedic studies by the
Tirumala-Tirupathi Devasthanams; and

(vii) any other matter incidental and relevant to Vedic
studies or Vedic knowledge.

1. Substituted by the Act No.26 of 1990, S.19.
2. Added by the Act No.33 of 2007, S.31 (w.e.f. 14-12-2007)
3 . Substituted by the Act No.26 of 1990, S.20 (w.e.f. 07-12-1990)



114. Civic Administration of Tirumala Hills area - (1) The Government may,
from time to time, notify in the Andhra Pradesh Gazette the limits of the
Tirumala Hills area for the purposes of civic administration.

(2) (a) The Government may, by notification in the Andhra Pradesh
Gazette declare that any of the provisions of the Andhra Pradesh Gram
Panchayats Act, 1964 (Act 2 of 1964) or of the Andhra Pradesh (Andhra Area)
Public Health Act, 1939 (Act III of 1939) and the rules made thereunder shall
be extended to, and be in force in the Tirumala Hills area as notified under
sub-section (1) with such modifications not affecting the substance as may be
necessary or proper for the purpose of adopting them to the Tirumala Hills
area; and any such notification may likewise be cancelled or modified by a
subsequent notification.

(b) Without prejudice to the generality of the foregoing
provisions, -

(i) the Tirumala Hills area as notified under
sub-section (1) shall be deemed to be a village for the
purposes of the Andhra Pradesh Gram Panchayats Act,
1964 (Act 2 of 1964) and a local area for the purposes of
the Andhra Pradesh (Andhra Area) Public Health Act,
1939 (Act III of 1939);
(ii) all references to a Gram Panchayat, the Sarpanch,
Executive Officer or Executive authority thereof in the
Andhra Pradesh Gram Panchayats Act, 1964
(Act 2 of 1964); and all references to a local authority,
executive authority or Executive Officer in the Andhra
Pradesh (Andhra Area) Public Health Act, 1939
(Act III of 1939), shall subject, to the provisions of
sub-clauses (iii) and (iv) be construed as references to the
Executive Officer in the said Tirumala Hills area;
(iii) any appeal provided for by or under the Andhra
Pradesh Gram Panchayats Act, 1964 (Act 2 of 1964), from
an order or decision of the Sarpanch, executive authority
or Executive Officer of a Gram Panchayat to the
Gram Panchayat, shall lie instead to the Commissioner of
Panchayati Raj;
(iv) any appeal provided for by or under the Andhra
Pradesh (Andhra Area) Public Health Act, 1939
(Act III of 1939) from an order or decision of the executive
authority or Executive Officer of a local authority to the
local authority, shall lie instead to the Director of Medial
and Health Services.

(3) (a) Subject to such rules as may be prescribed, it shall be lawful for
the Executive Officer by order to prohibit within the Tirumala Hills area notified
under sub-section (1) or within the premises of the Tirumala Tirupathi
Devasthanams, specified in the First Schedule as the case may be,-

(i) begging by any person;
(ii) straying of any cattle, pigs or dogs;
(iii) possession, use or consumption of any intoxicating
liquor or drug or cigarettes including beedies and
chuttas;
(iv) possession, preparation or consumption of meat or
other food-stuffs containing meat;
(v) slaughter, killing or maiming any animal or bird for
any reason;
(vi) gaming with cards, dice, counters, money or other
instruments of gaming;



(vii) tonsuring or hair-cutting or opening and running of a
hair-dressing saloon by any person other than a person
authorised or employed by the Executive Officer.
1 [(viii)  tonsuring or hair-cutting in places other than
those earmarked for the said purpose by the Executive
Officer.
(ix)  unlicensed Hawkers and Vendors.
(x)  dealing in any manner with Seva Ticket, Prasadam
and accommodation belonging to the Tirumala Tirupathi
Devasthanam except as such places and by persons
specially authorized in this behalf by him.]

 (b) Any person contravening an order made by the Executive
Officer under clause (a) shall be punishable with
imprisonment which may extend to three months or with fine
which may extend to five hundred rupees or with both.

(c) Notwithstanding anything contained in the Code of
Criminal Procedure, 1973 (Central Act 2 of 1974), an offence
punishable under clause (b) shall be tried in a summary way
by a Magistrate of the First Class specially empowered in this
behalf by the Government.

(d) The Executive Officer may accept from any person who has
committed or is reasonably suspected of having committed an
offence under clause (b) a sum not exceeding five hundred
rupees by way of compounding the offence which may have
been committed.

(e) On receipt of the sum of money referred to in clause (d) by
the Executive Officer:-

(i) the accused person, if in custody, shall be discharged;
(ii) no further proceedings shall be taken against such
person.

(4) (a) The Government may, by notification published in the Andhra
Pradesh Gazette, authorise the Executive Officer to levy tolls in the prescribed
manner in respect of any road (including the ghat road leading to Tirumala
from Tirupathi) which has been or shall hereafter, be constructed wholly or
partly from the funds of the Tirumala Tirupathi Devasthanams and situated
within the Tirumala Hills area as notified under sub-section (1), at such rates
and for such period as may be specified in the notification.

(b) The Executive Officer may -
(i) place the collection of such tolls under the
management of such persons as may appear to him
proper; or
(ii) farm out such collections on such terms and
conditions as he may think fit.

(c) The provisions of sections 3, 4, 5, 6 and 7 of the Indian
Tolls Act, 1851 (Central Act 8 of 1851) in force for the time
being in the State shall apply to the collection of such tolls
and the persons under whose management the collection of
such tolls may be placed, as well as the persons to whom such
collections may be farmed out and their agents and servants
shall be deemed to be persons appointed to collect tolls within
the meaning of that Act.

1 . Added by the Act No.33 of 2007 S.32 (w.e.f. 14-12-2007)



115. Powers of Government to take over or transfer control and
management of educational institutions belonging to Tirumala Tirupathi
Devasthanams to the Government or any authority - (1) Where the
1[Committee]  by a resolution passed in that behalf requests the Government to
take over or arrange for the transfer to any other authority of the control and
management of any educational or other institutions specified in the Second
Schedule, the Government may, by notification published in the Andhra
Pradesh Gazette, take over itself or transfer to any local or other authority the
control and management of any or all of the educational or other institutions
specified in the Second Schedule from such date as may be specified in the
said notification; and from the date so notified it shall be open to the
Government or the local or other authority, as the case may be, to control and
manage the said educational or other institution and all the properties and
assets of the Tirumala Tirupathi Devasthanams pertaining to or intended to be
used for, every such educational or other institution shall stand transferred to,
and vest in the Government or the local or other authority, as the case may be,
free from all encumbrances.

(2) Notwithstanding any contract or agreement or any law for the time
being in force, every teacher or other person employed in any of the said
educational or other institutions immediately before the date on which the
control and management thereof is taken over by the Government or the local
or other authority shall as from the said date be deemed to be an employee of
the Government or such local or other authority and shall hold office on the
same remuneration and upon the same terms and conditions and with the
same rights and privilleges as to pension, gratuity and other matters as he
would have held under the Tirumala Tirupathi Devasthanams until his
remuneration, terms and conditions of service are duly altered by the
Government:

Provided that every such employee shall, within a period of three months
or such other period beyond three months as may be specified by the
Government by a notification published in the Andhra Pradesh Gazette, from
the date of taking over of the control and management of the educational or
other institutions exercise his option either to be retrenched from the service
on receipt of such retrenchment benefits as may be prescribed or to be
absorbed in the service of the Government or local or other authority, as the
case may be, with effect from the said date and shall be governed by the terms
and conditions governing the said service which shall not be less favourable
than those applicable to such employee prior to the said date.

116. Budget – 2 [(1) The Executive Officer shall, in each financial year,
(hereinafter referred to as the said year) not later than the 15th January of the
said year, frame and place before the committee, the Budget showing the
probable receipts and expenditure during the following financial year, and the
committee shall, within fifteen days of the date on which the budget is placed
before it, place it before the board at a special meeting convened for the
purpose for its approval, and the Board shall approve the same, with or
without modifications, at such meeting and forward sufficient number of copies
of such budget to the government before the end of February of the said year;]

(2) The Government may sanction the budget with such modifications, if
any, as they may deem fit.

(3) If, for any reason, the budget is not sanctioned by the Government
before the end of March of the said year, the 3[Committee] shall be competent
to incur for each of the months of April and May of the following financial year
an expenditure equivalent to one-twelfth of the expenditure provided under
each head, for the said year.

(4) The 1[Committee] shall be competent to reappropriate such amount,
as may be necessary, from one head of account to another head of account,

1.  Substituted by the Act No.26 of 1990, S.21 (w.e.f. 07-12-1990)
2.Substituted by the Act No.26 of 1990, S.22
3.  Substituted by the Act No.26 of 1990, S.22 (w.e.f. 07-12-1990)



subject to the condition that the amount so reappropriated under each head of
account shall not exceed the amount originally sanctioned in the budget for the
said year by more than fifteen percentum under that head of account without
prior approval of the Government:

Provided that a report regarding the reappropriation of any amount as
aforesaid shall be forwarded to the Government for their ratification before the
prescribed date.

(5) The 1[Committee] may forward a supplementary budget for sanction of
the Government in such form and before such date as may be prescribed and
the provisions of sub-sections (2) and (4) shall apply to such supplementary
budget.

(6) (a) Every budget shall make an adequate provision for –
(i) the due performance of the objects of the Tirumala
Tirupathi Devasthanams and the proper performance of
and the remuneration for the services therein including
the dittam for the time being in force;

(ii) the due discharge of all liabilities and subsisting
commitments binding on the Tirumala Tirupathi
Devasthanams;

(iii) the maintenance of the working balance;

(iv) the arrangement to be made for securing the health,
safety or convenience of the pilgrims, worshippers or
other persons resorting to the Tirumala Tirupathi
Devasthanams:

Provided that the provision made under this item shall not be less than
forty percentum of the balance of the income for the financial year maintained
after making provision for items (i), (ii) and (iii) above;

(v) the contribution to the reserve fund of the Tirumala
Tirupathi Devasthanams at ten per centum of balance
referred to in the proviso to item (iv) above;

(vi) the construction, repair, renovation and improvement
of the Tirumala Tirupathi Devasthanams and the
buildings connected therewith:

Provided that the provision made under this item shall not be less than
thirty per centum of the balance of income for the financial year maintained
after making provision for items (i), (ii), (iii) and (iv) above.

1[(b) The budget shall also make provision for the payment of
an amount of five percentum of 2 [the annual income as
referred to under section 65] or rupees one crore twenty five
lakhs whichever is higher to the common good Fund created
under section 70.]

117. Accounts and Audit - (1) The Financial Advisor and Chief Accounts
Officer shall keep regular accounts of all receipts and disbursements for each
financial year separately in such form and containing such particulars as may
be prescribed.

(2) (a) The accounts of the Tirumala Tirupathi Devasthanams shall be
audited annually or if the Government so directs in any case at short intervals.

(b) The audit referred to in clause (a) shall be made by auditor
appointed by the Government for the purpose and the auditor
shall send a report to the Government containing such
particulars as may be prescribed.

1.  Substituted by the Act No.26 of 1990, S.22  (w.e.f. 07-12-1990)
2 . Substituted by the Act No.33 of 2007, S.33 (w.e.f. 14-12-2007)



(3) It shall be the duty of the Financial Advisor and Chief Accounts
Officer and all officers and servants working under him to afford the auditor all
such assistance and facilities as may be necessary for the audit of the accounts
of the Tirumala Tirupathi Devasthanams.

(4) The remuneration payable to such auditor and the cost of audit shall
be paid in the first instance out of the Consolidated Fund of the State and
subsequently reimbursed from the funds of the Tirumala Tirupathi
Devasthanams.
1[118. Encroachment - The provisions in sections 83, 84, 85 and 86 shall
apply to Tirumala Tirupathi Devasthanams and the powers therein shall  be
exercised by the Endowments Tribunal.]
2 [119. Enquiries - The provisions in section 87 shall apply to Tirumala
Tirupathi Devasthanams and the powers therein shall be exercised by the
Endowments Tribunal”.]
120. Appeals - Any person aggrieved may, within ninety days from the date of
receipt by him of an order, appeal against such order, where it is passed by-

(i) the Joint Executive Officer or Executive Officer under any
provision of this chapter or any rules made thereunder, to the
3[Committee].
(ii) the 3[Committee] under any provision of this chapter or any
rules made thereunder, to the Government:

Provided that where an appeal against an order of the Executive Officer is
being heard by the Board of 3[Committee], the Executive Officer shall not
participate in the deliberations of the 3[Committee] in relation to the said
appeal.
121. Revision - (1) The Government may, either suo motu or on an application
call for and examine the records from the 4 [Board or Committee] or the
Commissioner in respect of any administrative or quasi judicial decision taken
or order passed under this chapter to satisfy themselves as to the correctness,
legality or propriety of such decision or order taken or passed and if in any
case it appears to the Government that such decision or order should be
modified, annulled, reversed or remitted for consideration they may pass orders
accordingly:

Provided that every application to the Government for the exercise of the
powers under this section shall be preferred within ninety days from the date
on which the decision or order to which an application relates was
communicated to the applicant:

Provided further that the Government shall not pass any order adversely
affecting any person unless such person has been given an opportunity of
making his representation.

(2) The Government may stay the execution of any such decision or order
pending the exercise of their powers under sub-section (1) in respect thereof.
122. Review - (1) The Government may either suo motu or on an application
from any person interested made within ninety days of the passing of the order
under section 120 or section 121, review any such order if it was passed by
them under any mistake, whether of fact or of law or in ignorance of any
material fact:

Provided that the Government shall not pass any order adversely
affecting any person unless such person has been given an opportunity of
making his representation.

(2) The Government may stay the execution of any such decision or
order, pending the exercise of their powers under sub-section (1) in respect
thereof.

1 . Substituted by the Act No.33 of 2007, S.34 (w.e.f. 14-12-2007)
2 . Substituted by the Act No.33 of 2007, S.35 (w.e.f. 14-12-2007)
3. Substituted by the Act No.26 of 1990, S.23 (w.e.f. 07-12-1990)
4 . Substituted by the Act No.26 1990, S.24.



1[123. Right of pre-emption No person owing properties on Tirumala Hills
shall, without the prior permission of the Executive Officer of the Tirumala
Tirupathi Devasthanams alienate the same by way of sale, exchange, mortgage
or lease. If he intends to so alienate he shall apply to the Executive Officer for
permission with full details of the transaction and the parties involved. The
Tirumala Tirupathi Devasthanams shall have a right of pre-emption.If Tirumala
Tirupathi Devasthanams desires to exercise this right on the terms indicated by
the applicant, being those offered to the third party, the applicant shall enter
into the necessary contract with Tirumala Tirupathi Devasthanams.]

124. Oath of office - Before the Chairman or a member of the 2[Board or
Committee] enters upon his office, the Executive Officer or any other officer
authorised by him in this behalf shall administer to the Chairman or member
the oath of office and secrecy as may be prescribed.

3[125. Administration Report - Within three months after the close of each
financial year, the Committee shall submit to the Board a report on the
administration of the affairs of the Tirumala-Tirupathi Devashanams, during
theat year in such form as the Government may determine.  The Board shall
review the report and submit a copy of the same to the Government with its
remarks thereon.]

126. Meeting of the 4 [Board or Committee] - (1) Every meeting of the
3[Board or Committee]  shall be presided over by the Chairman and in his
absence by the Commissioner.

5[(2) The Quorum for a meeting –

  (a) of the Board shall be five of which one shall be the Chairman or the
commissioner.

  (b) of the Committee hall be two of which one shall be the Chairman or
the commissioner”;]

 (3) All decisions at the meeting of the 3[Board or Committee] shall be by
a majority vote:

Provided that in the event of tie, the Chairman or the Commissioner who
presides over the meetings shall have casting vote.

6[(4) the Board shall meet once in every three months.]

127. Acts of the 7 [Board or Committee] not to be invalidated by
informality vacancy etc. - No act or proceeding of the 6[Board or Committee]
shall be deemed to be invalid by reason only of a defect in its constitution or on
the ground that the 6[Board or Committee] or any member thereof, as the case
may be, was not entitled to hold or continue in such office by reason of any
disqualification or by reason of any irregularity or illegality in his appointment
or by reason of such act or proceeding having been done or conducted during
the period of any vacancy in the office of the Chairman or member.

128. 8[Committee] - to be in possession of institutions and properties - (1)
The 7[Committee] shall be entitled to take and be in possession of all the
institutions properties, jewels, records and documents of the Tirumala
Tirupathi Devasthanams.

(2) If, in obtaining such possession, the 7[Committee] is resisted or
obstructed by any person, it may make an application to the Court of
Competent jurisdiction complaining of such resistance or obstruction, and the

1. Substituted by the Act No.27 of 2002, S.9 (w.e.f. 23-12-2002)
2. Substituted by the Act No.26 of 1990, S.25 (w.e.f. 07-12-1990)
3. Substituted by the Act No.26 of 1990, S.26 (w.e.f. 07-12-1990)
4. Substituted by the Act No.26 of 1990, S.27 (w.e.f. 07-12-1990)
5. Substituted by the Act No.26 of 1990, S.27 (w.e.f. 07-12-1990)
6. Substituted by the Act No.26 of 1990, S.27 (w.e.f. 07-12-1990)
7.  Substituted by the Act No.26 of 1990, S.28 (w.e.f. 07-12-1990)
8.  Substituted by the Act No.26 of 1990, S.29 (w.e.f. 07-12-1990)



court shall, unless it is satisfied that the resistance or obstruction was
occasioned by any person claiming in good faith to be in possession on his own
account or by virtue of some right independent of that of the Tirumala
Tirupathi Devasthanams make an order that the 7[Committee] be put into
possession. Such order shall, subject to the result of any suit which may be
filed to establish the right to the possession of the property, be final.

129. Suits and other legal proceedings by or against Tirumala Tirupathi
Devasthanams - In all suits and other legal proceedings by or against the
Tirumala Tirupathi Devasthanams the pleadings shall be signed and verified by
the Executive Officer and all processes in such suits and proceedings shall be
issued to or served on the Executive Officer.

130. Cost of Proceedings etc. - The costs, charges and expenses of, and
incidental to, any suit, appeal or application to a court under this chapter shall
be in the discretion of the court which may direct the whole or any part of such
costs, charges and expenses to be met from the funds of the Tirumala
Tirupathi Devasthanams or to be borne and paid in such manner and by such
persons as it thinks fit:

Provided that all costs, charges and expenses incurred by the
Government or the 1 [Committee] in connection with any legal proceedings
required in the interests of the Tirumala Tirupathi Devasthanams shall be
payable out of the funds of the Tirumala Tirupathi Devasthanams.

131. Annual inspection - (1) Notwithstanding any of the provisions of this
chapter, the Executive Officer shall furnish the copies of all the statutory
returns, approved Budget, Audit Report and of all other correspondence made
to Government for information of the Commissioner.

2[(2) The Government shall cause an annual inspection of the Tirumala
tirupathi Devasthanams by such officer above the rank of the Executive Officer
as they may nominate.]

CHAPTER - XV
MISCELLANEOUS

132. Power of the Commissioner to transfer proceedings etc. - (1) The
Commissioner shall have power at any stage to transfer any proceeding
pending before a Regional Joint Commissioner, Deputy Commissioner or an
Assistant Commissioner either to his own file, or to another Regional Joint
Commissioner, Deputy Commissioner or Assistant Commissioner, as the case
may be, for disposal.

(2) Any person aggrieved by an order passed by the Commissioner under
sub-section (1) may appeal to the Government who may pass such orders
thereon as they may deem fit.

133. Duty of trustees, etc., to handover charge to successor and
procedure for recovery of possession of institution etc., in case of
default - (1) Where a person, who-

(a) is or has been a trustee on the ground of succession of an
institution or endowment; or

(b) is appointed as trustee, Executive Officer, Office-holder or
servant of such institution or endowment; or

(c) is appointed to discharge the functions of a trustee of such
institution or endowment in accordance with the provisions of
this Act, in any scheme in force at the time of commencement
of this Act,

1. Substituted by the Act No.26 of 1990, S.30 (w.e.f. 07-12-1990)
2. Substituted by the Act No.26 of 1990, S.31 (w.e.f. 07-12-1990)



 ceases to be such hereditary trustee, trustee Executive
Officer, Office-holder or servant or ceases, to discharge the
functions of the trustee (hereinafter referred to as the
‘’ex-office-holder’’), on account of the expiry of his term of
office or by reason of his suspension, removal or dismissal
from office, it shall be the duty of such ex-office-holder, to
handover charge of his office and deliver possession of the
records, accounts, properties of the institution or endowment
including cash to the person who succeeds him or is
appointed in his place (hereinafter called the ‘successor’) or to
the Executive Officer within seven days from the date of
service in the prescribed manner of the order directing him to
hand over charge of the office to his successor or to the
Executive Officer, and if he fails to do so without sufficient
cause, he shall be punishable with fine which may extend to
one thousand rupees.

(2) (a) Where the successor or the Executive Officer is resisted in or
prevented from, obtaining the possession of the records, accounts or properties
of the institution or endowment by such ex-officio-holder or by any person
claiming or deriving title from him or by any person who is otherwise not
entitled to be in such possession, any Magistrate of the First Class having
jurisdiction shall, on any application made by the successor or the Executive
Officer, by an order after notice to the ex-office-holder direct delivery of the
possession of such records, accounts and properties of the institution or
endowment, to the successor or to the Executive Officer within the time
specified in such order.

(b) Every application made under clause (a) shall be
accompanied by a certified copy of the order of appointment of
the successor along with a certificate issued by the
Commissioner in such form and after following such
procedure as may be prescribed stating that the records,
accounts and properties specified therein belong to the
institution or endowment.

(3) Where the ex-officio holder fails to deliver possession of the records,
accounts or properties within the time specified in the order of the Magistrate
under sub-section (2), he shall be punishable with imprisonment which may
extend to six months or with fine which may extend to two thousand rupees or
with both; and the Magistrate shall cause the possession of the records,
accounts or properties to be delivered to the successor, taking such police
assistance as may be necessary.

(4) The order of appointment of the successor and the certificate referred
to in clause (b) of sub-section (2) shall not be called in question in the
proceedings before the Magistrate under this section.

(5) Nothing in this section shall bar the institution of a suit in a
competent court by any persons aggrieved by an order under this section for
establishing his title to the properties specified in the certificate referred to in
sub-section (2).

134. Trustee not to lend or borrow money without sanction - A trustee or
an Executive Office or other person who is in charge of the administration of a
charitable or religious institution or endowment, shall not lend or borrow
money on behalf of the charitable or religious institution or endowment, except
with the sanction of such authority, and subject to such conditions, as may be
prescribed.

135. Dissolution of the Board of Trustees - Where at anytime it appears to
the Government that any Board of Trustees has failed to perform its functions



or has exceeded or abused any of the powers conferred upon it by or under this
Act resulting in material loss or loss of prestige to the institution or
endowment, the Government may communicate the particulars thereof to the
Board of Trustees and if the Board of Trustees fails to remedy such defect,
excess, or abuse or to give a satisfactory explanation therefor within such time
as the Government may fix in this behalf, the Government may dissolve the
Board of Trustees.

1[Provided that the Board may be superseded by the government for the
reason to be recorded in writing in public interest.]

136. Cost of proceedings etc - (1) The costs, charges and expenses of and
incidental to any suit, appeal or application to a Court under this Act shall be
in the discretion of the court which may, subject to the provisions of section
67, direct the whole or any part of such costs, charges and expenses to be met
from the property or income of the charitable or religious institution or
endowment concerned or to be borne and paid in such manner and by such
person as it thinks fit.

(2) The costs, charges and expenses of and incidental to, any appeal,
application or other proceedings before the Government, Commissioner,
Additional Commissioner or Joint Commissioner or Regional Joint
Commissioner, Deputy Commissioner or  an Assistant Commissioner, as the
case may be, shall be in their discretion, and they shall have power to
determine by whom or out of what funds and to which extent such costs,
charges and expenses are to be paid; and the order passed in this regard may
be transferred to the Revenue Divisional Officer for recovery of such amounts
as arrears of land revenue.

137. Appointment of specified authority by Government in certain cases -
Where the Board of Trustees have ceased to function after the expiration of its
term or where the Board of Trustees has been dissolved under section 135, the
Government may, for reasons to be recorded appoint a specified authority and
cause any or all of the powers and functions of the Board of Trustees to be
exercised and performed by such specified authority for such period not
exceeding one year as they may think fit.

138. Public Officers to furnish copies or extracts from certain
documents - Notwithstanding anything in any law, the Commissioner,
Additional Commissioner, Regional Joint Commissioner, Deputy Commissioner
or Assistant Commissioner, shall have power to require any person having
custody of any record, register, report or other document relating to a
charitable or religious institution or endowment or any movable or immovable
property of such institution or endowment, to furnish copies of, or extracts
from any such document and every such person shall, on such requisition
furnish them.

139. Power to enter and inspect - The Commissioner, Additional
Commissioner, Regional Joint Commissioner, Deputy Commissioner or an
Assistant Commissioner shall, subject to such conditions and restrictions as
may be prescribed, be entitled to enter at any time between 9.00 A.M. and 6.00
P.M. any premises of the institution or endowment and to inspect in any public
office, any record, register or other document or any movable or immovable
property relating to a charitable or religious institution or endowment.

140. Bequest under will for benefit of charitable or religious institution or
endowment - (1) Notwithstanding anything in any other law for the time-being
in force, where under any will, a request has been made in favour of a
charitable or religious institution or endowment or such institution or
endowment is created, it shall be the duty of the executor under the will and

1.  Added by the Act No.31 of 2019. S.6  (w.e.f. 17-08-2019)



also the registration authority to forward a copy thereof to the Assistant
Commissioner within whose jurisdiction such will was or is required to be
registered, and in the case of Tirumala Tirupathi Devasthanams to the
Executive Officer.

(2) No probate of any such will or letters of administration with such will
annexed shall be granted by any court unless it is satisfied that a copy of such
will has been forwarded to the authorities as provided by sub-section (1).

141. Court fee to be paid as specified in the Third Schedule - Without
prejudice to the provisions of the Andhra Pradesh Court Fees and Suits
Valuation Act, 1956 (Act VII of 1956), the proper fees chargeable in respect of
the documents described in column (2) of the Third Schedule shall be the fees
indicated in column (3) thereof.

142. Savings - Nothing in this Act shall -
(a) affect any honour to which any person is entitled by
custom, the performance of or interference with the religious
worship, ceremonies and poojas in religious institutions
according to the sampradayams and Agamas followed in such
institutions ; or

(b) authorise any interference with the religious or spiritual
functions of the head of a math including those relating to
imparting of religious instructions or rendering of spiritual
service.

143. Property of charitable or religious institution or endowment not to
vest under the law of limitation after commencement of this Act - Nothing
in any law of limitation for the time being in force shall be deemed to vest in
any person the property or funds of any charitable or religious institution or
endowment which had not vested in such person or his predecessor in title
before the 30th September, 1951 in the Andhra Area of the State and the 26th

January, 1967 in the remaining area of the State.

144. Abolition of shares in Hundi and other rusums - Notwithstanding any
judgement, decree or order of any Court, Tribunal or other authority, or in any
scheme, custom, usage or agreement, or in any manual prepared by any
institution or in any Farmana or Sanad or any deed or order of the Government
to the contrary governing any charitable or religious institution or endowment,
all shares which are payable or being paid or given or allowed at the
commencement of this Act to any Trustee, Dharmakartha, Mutawalli, any office
holder or servant including an Archaka or Mirasidar and share or shares, in
the Kanukas offered either in kind or in cash or both by the devotees either in
Hundi, Plate or otherwise, or any rusum in the Archana or Seva tickets and
tickets for tonsuring or any rusums collected from the person for the
performance of marriage or Upanayanam and the like, all offerings made in the
premises of the Temple or at such places as may be specified by the Trustee, all
Prasadams and Panyarams offered either by the Temple or devotee, and such
other kinds of offerings, all shares in the lands of the institution or endowment
allotted or allowed to be in possession and enjoyment of any archaka, office
holder or servant towards remuneration or otherwise for rendering service and
for defraying the ‘Paditharam’ and other expenses connected with the service or
management of the Temple, shall stand abolished with effect on and from the
commencement of this Act.

1[Provided that the above said provision shall be applicable only for those
institutions whose annual income as defined under section 65 exceeds Rs.5.00
lakhs per annum:

1. Added by the Act No.33 of 2007, S.36 (w.e.f. 07-12-1990)



Provided further that notwithstanding anything contained in this section,
the Commissioner shall be competent to frame a separate scheme in case of
such institutions where he satisfies himself for the reasons to be recorded in
writing that framing of such a scheme is necessary stipulating the conditions of
service and payment of emoluments to the Archakas, office holders and
servants of the institution. Such a scheme shall come into force only after
approval of the Dharmika Parishad.]

Explanation:- For the purposes of this sub-section, the cooked rice or such
other things offered to the deity towards "Nitya Nyvedyam" alone as per the
dittam, permitted by the Executive Officer or trustee to be appropriated by the
Archaka or other servants of the temple shall not be considered as offerings.

145. Adoption or amalgamation of institutions and endowments - (1)
Where the Commissioner has reason to believe that any religion institution is
not capable of maintaining out of its funds, he may, in the interest of proper
management of administration, subject to such restrictions and conditions as
he may deem fit, direct the amalgamation or as the case may be, the adoption
of such religious institution by any other religious institution having similar
objects and capable of managing such institution and there upon the trustee of
the institution to which it is amalgamated or by which it is adopted shall
maintain and administer such institution.

1[Provided that the conditions to be satisfied for any such adoption or
amalgamation shall be as may be prescribed.]

(2) On such amalgamation or adoption the institutions shall be deemed
to comprise a single institution and administered as if they were a single
institution published under section 6.

(3) Where the institution so amalgamated or as the case may be adopted
under sub-section (1), subsequently found to be capable of being managed by
itself, the Commissioner may in the interest of proper management of
administration, revoke the orders issued under sub-section (1), and thereupon
the institution shall manage its affairs independently out of its funds.

(4) An appeal shall lie to the Government against the orders passed by
the Commissioner under sub-section (1) or sub-section (3).

146. Constitution of Renovation Committee and its liability - (1) The
Government may constitute a renovation committee to any religious or
charitable institution consisting of persons with qualifications prescribed in
section 18 and subject to qualifications specified in section 19.

(2) The composition of the Committee, the term of the Office of the
members of the Committee and other matters relating to the functions of the
committee shall be such as may be prescribed.

(3) The provisions in Chapter VII except section 57 shall apply to the
renovation committee.

147. Imposing of fines and executions - (1) If any trustee including the
Executive Officer or other person in whom the administration of an institution
or endowment is vested or any agent of, or person working under the trustee –

(a) refuses, neglects or fails to comply with the provisions of
sections 43, 56 or 133 ;
(b) refuses, neglects or fails to furnish such accounts, returns,
reports or other information relating to the administration of the
institution or endowment or its funds, property or income or the
application thereof, at such time and in such manner as the
Commissioner, the Additional Commissioner, the Regional Joint
Commissioner, the Deputy Commissioner or the Assistant
Commissioner may require; or

1. Added by the Act No.33 of 2007, S.37 (w.e.f. 14-12-2007)



(c) refuses to permit, or causes obstruction to, or inspection by
the Commissioner, Additional Commissioner, Joint
Commissioner, Regional Joint Commissioner, Deputy
Commissioner, or an Assistant Commissioner, of any movable or
immovable property belonging to or of any records,
correspondence, plans, accounts and other documents relating to
the institution or endowment, neglects or fails to produce them
for inspection; the trustee or where there is more than one
trustee, each of the trustees shall be punishable with fine which
may extend to two hundred rupees, and in case the act or default
complained of continues for more than one month with a further
fine which may extend to one hundred rupees for every week or
part thereof during which the act or default so continues.

(2) No Court shall take cogniance of an offence punishable under
sub-section (1), except on the complaint in writing of the Commissioner.

(3) No offence punishable under sub-section (1) shall be enquired into or
tried by any Court inferior to that of a Magistrate of the First class.

(4) The Commissioner may accept from any trustee who has committed
or is reasonably suspected of having committed any of the offences referred to
in sub-section (1), by way of composition of such offence, a sum of money not
exceeding one thousand rupees.

(5) Any fine imposed under sub-section (1) or any money payable by way
of composition under sub-section (4) shall be paid by the trustee from his own
funds and not from the funds of the institution concerned.

148. Recovery of contributions etc., as arrears of land revenue - (1) The
Revenue Divisional Officer or the Deputy Commissioner within whose
jurisdiction any property of the trustee or other person from whom an amount
is recoverable by way of surcharge under the provisions of this Act is situated
shall, on a requisition made by the Commissioner, recover such amount as if it
were an arrear of land revenue and pay the same to the charitable or religious
institution or endowment concerned.

(2) Where trustee fails to pay the contribution and other costs due to the
Government within the time allowed, the Revenue Divisional Officer or the
Deputy Commissioner within whose jurisdiction any property of the institution
or endowment is situate, shall on requisition made to him in the prescribed
manner by the Commissioner and subject to the provisions of this section
recover such amount as if it were an arrear of land revenue.

(3)(a) On receipt of a requisition under sub-sections (1) and (2) the
Revenue Divisional Officer or the Deputy Commissioner shall issue a notice to
the trustee or other person concerned –

(i) requiring him to pay within fifteen days from the date
of service thereof, the amount mentioned in the
requisition and specified in the notice; and
(ii) stating that on default, such amount will be recovered
as if it were an arrear of land revenue.

(b) if, within the period of fifteen days aforesaid the amount
demanded is not paid, the Revenue Divisional Officer or
Deputy Commissioner shall proceed to recover the amount
specified in the notice together with the charges collection, as
if it were an arrear of land revenue.

(4) The Revenue Divisional Officer or the Deputy Commissioner shall on
receipt of a requisition under sub-section (2) withhold the amount mentioned
therein out of the tasdik or any other allowance or amount payable by the
Government to the institution or endowment concerned and where the tasdik
or other allowance or amount is insufficient for the purpose, the Revenue
Divisional Officer or the Deputy Commissioners hall withhold the allowance of



amount available and recover the balance as if it were an arrear of land
revenue.

(5) Places of worship including temples, tanks and places where Utsavas
are performed, Idols, Vahanams, Jewels and such vessels, and other articles of
the institution or endowment as may be necessary in accordance with the
usage of the institution or endowment for purposes of worship or processions
shall not be liable to be proceeded against in pursuance of sub-sections (2), (3)
and (4).

(6) Instead of selling the property under the provisions of the Andhra
Pradesh Revenue Recovery Act, 1864 (Act II of 1864), it shall be open to the
Revenue Divisional Officer or the Deputy Commissioner at the instance of the
Commissioner to appoint a receiver to take possession of the property or such
portion thereof as may be necessary and collect the income thereof until the
amount to be recovered is realised. The remuneration, if any, paid to the
Receiver and the other expenses incurred by him shall be paid out of the
institution or endowment concerned after providing for the purposes specified
in item (i) of clause (o) of sub-section (2) of section 57.

(7) No suit, prosecution or other legal proceedings shall be entertained in
any court of law against the Government or any officer or other employee of the
Government for anything done or intended to be done in good faith in
pursuance of this section.

(8) The powers exercisable by the Revenue Divisional Officer, or the
Deputy Commissioner under this section, except the power to appoint a
Receiver under sub-section (6) shall also be exercisable by any other officer not
below the rank of a Mandal Revenue Officer or an Assistant Commissioner
authorised by the Revenue Divisional officer or by the Deputy Commissioner as
the case may be, in this behalf.

149. Procedure and powers at enquiries under this Act - (1) Where a
Commissioner, Additional Commissioner or Regional Joint Commissioner,
Deputy Commissioner or Assistant Commissioner makes an enquiry or hears
an appeal under this Act, the enquiry shall be made and the appeal shall be
heard as nearly as may be, in accordance with the procedure applicable under
the Code of Civil Procedure, 1908 (Central Act V of 1908) to the trial of suits or
the hearing of appeals, as the case may be.

(2) The provisions of the Indian Evidence Act, 1872
(Central Act 1 of 1872) and the Indian Oaths Act, 1969 (Central Act 44 of 1969)
shall, so far as may be, apply to such inquiries and appeals.

(3) The Commissioner, Additional Commissioner or Joint Commissioner,
Regional Joint Commissioner, Deputy Commissioner or Assistant
Commissioner holding such an inquiry or hearing such an appeal shall be
deemed to be a person acting judicially within the meaning of the Judicial
Officer's Protection Act, 1850 (Central Act 18 of 1850).

150. Notifications orders etc., under the Act not to be questioned in
Courts of law - Save as otherwise expressly provided in this Act, no
notification or certificate issued, order passed, decision made, proceedings, or
action taken or other things done under the provisions of this Act, by the
Government, the Commissioner, the Additional Commissioner or the Regional
Joint Commissioner, the Deputy Commissioner or the Assistant Commissioner
shall be liable to be questioned in any court of law.

151. Bar of Jurisdiction - No suit or other legal proceeding in respect of the
administration or management of an institution or endowment or any other
matters of dispute for determining or deciding which provision is made in this



Act shall be instituted in any Court of Law except under and in conformity with
the provisions of this Act.

1 [152. Constitution of Andhra Pradesh Dharmika Parishad- (1) The
Government shall, by notification in the Andhra Pradesh Gazette constitute the
‘Andhra Pradesh Dharmika Parishad’ for the State consisting of the following
members, namely:-

(i) Minister for Endowments who shall be the Chairman;

(ii) The Principal Secretary/Secretary to Government, Revenue Department
in charge of religious and Charitable Institutions and Endowments;

(iii) The Commissioner of Endowments who shall be member secretary;

(iv) The Executive Officer, Tirumala Tirupathi Devasthams;

(v) one representative each from the Chairman of Boards of Trustees from
section 6 (a) (i) and (ii), section 6 (b) (i) and (ii), section 6 (c) (i) and (ii) and two
Mathadhipathis published under section 6 (d) of the Act;

(vi) Retired Senior Officer of the Government who is a devout Hindu and
has experience of and commitment to improve the Hindu Temple System, to be
nominated by the Government;

(vii) A retired senior officer of the Endowments Department;

(viii) Retired Judge of the High Court who is a devout Hindu and has
commitment to improve the Hindu Temple System;

(ix) A legal luminary/Advocate aged more than 62 years who is a devout
Hindu and has experience and has commitment to improve the Hindu temple
system.

(x) two prominent philanthropists who have a track record of
establishment, maintenance and supporting various endowments, Charitable
and Hindu religious institutions to be nominated by the Government;

(xi) two Agama pandits to be nominated by the Government;

(xii) one chartered accountant and who is a Devout Hindu and has a
commitment to improve the Hindu temple system, to be nominated by the
Government.]

(2) The Parishad may for the purposes of consultation, invite any person
having experience and specialised knowledge in any subject under its
consideration to attend its meetings and every such person shall be entitled to
such allowances as may be prescribed.

(3) The powers, functions and term of office etc., of the members of
“Andhra Pradesh Dharmika Parishad shall be such, as may be prescribed.

(4) The Government may by order delegate its powers and functions to
the Andhra Pradesh Dharmika Parishad.]

153. Power to make rules - (1) The Government may, after previous
publication and by notification in the Andhra Pradesh Gazette, make rules for
carrying out all or any of the purposes of this Act.

(2) Every rule made under this Act shall immediately after it is made, be
laid before the Legislative Assembly of the State if it is in session, and if it is
not in session, in the session immediately following for a total period of

1. Substituted by the Act No.33 of 2007, S.38 (w.e.f. 14-12-2007)



fourteen days which may be compromised in one session or in two successive
sessions and if, before the expiration of the session in which it is so laid or the
session immediately following the Legislative Assembly agrees in making any
modification in the rule or in the annulment of the rule, the rule shall from the
date on which the modification or annulment is notified have effect only in
such modified form or shall stand annulled, as the case may be, so however
that any such modification or annulment shall be without prejudice to the
validity of anything previously done under that rule.

154. Exemptions - The Government may by notification, exempt from the
operation of any of the provisions of this Act or any of the rules made
thereunder -

(a) any charitable institution or endowment the administration
of which was or is for the time being vested -

(i) in the Government either directly or through a
Committee or Treasurer of Endowments, appointed for
the purpose;
(ii) in the official Trustee or in the Administrator General;

(b) any charitable institution or endowment founded for
educational purpose or for providing medical relief; or
(c) any institution or endowment which is being well managed
by the founder; or

(d) any institution or endowment;

 and may likewise vary or cancel such exemption.

155. Repeals and Savings - (1) The Andhra Pradesh Charitable Hindu
Religious and Institutions and Endowments Act, 1966 (Act 17 of 1966) and the
Tirumala Tirupathi Devasthanams Act, 1979 (Act 20 of 1979) are hereby
repealed.

(2) Notwithstanding such repeal -
(a) all rules made, notifications or certificates issued, orders
passed, decision made, proceedings taken and other things
done by any authority or officer under the repealed Acts shall
in so far as they are not inconsistent with this Act be deemed to
have been made, issued, passed, taken, or done by the
appropriate authority or officer under the corresponding
provisions of this Act and shall have effect accordingly until
they are modified, cancelled or superseded under the provisions
of this Act;

(b) all powers conferred and all duties imposed by any scheme
in force before the commencement of this Act on any court or
judge or any other person or body of persons, not being a
trustee, an honorary officer or servant of the charitable or
religious institution or endowment shall be exercised and
discharged by the Commissioner, the Deputy Commissioner or
the Assistant Commissioner, as the case may be, in
accordance with the provisions of this Act;

(c) all proceedings pending before the Government, any officer,
or authority or a trustee under the provisions of the repealed
Acts at the commencement of this Act may, in so far as they
are not inconsistent with the provisions of this Act, be
continued by the appropriate authority under this Act;

(d) any remedy by way of right of application, suit or appeal
which is provided by this Act, shall be available in respect of
proceedings under the repealed Acts pending at the
commencement of this Act, as if the proceedings in respect of



which the remedy is sought had been instituted under this
Act;

(e) Every member of the Board of Trustees other than a
hereditary trustee, Chairman and members of the Tirumala
Tirupathi Devasthanams Board lawfully holding office on the
date of commencement of this Act shall be deemed to have
been duly appointed or as the case may be duly nominated
under this Act and shall continue to act as such for the
residue of the term of his office and every Board of Trustees or
the Board lawfully constituted on the date of commencement
of this Act, shall be deemed to have been duly constituted as a
Board of Trustees under this Act, and thereupon exercise all
the powers and discharge all the duties entrusted to them
under this Act;

(f) every trustee whose term of office had expired prior to the
date of commencement of this Act, but who continues in office
beyond such date with the concurrence of the competent
authority, shall continue as such until a new trustee is
appointed under this Act unless in the meanwhile he is
removed, dismissed or has resigned or otherwise ceases to be
a trustee.

(3) The mention of particular matters in this section shall not be held to
prejudice or affect the general application of sections 8 and 18 of the Andhra
Pradesh General Clauses Act, 1891 (Act I of 1891), with regard to the effect of
repeals.

156. Certain enactments cease to apply to charitable and religious
institutions - The enactments mentioned below shall cease to apply to
Charitable and the Hindu Religious Institutions and endowments thereof to
which this Act applies; and section 8 of the Andhra Pradesh General Clauses
Act, 1891(Act I of 1891), shall apply upon such cessor as if these enactments
had been repealed by an Andhra Pradesh Act;

(a) the Andhra Pradesh (Andhra Area) Endowments and
Esscheats Regulation, 1817 (Regulation VII of 1817);

(b) the Religious Endowments Act, 1863 (Central Act 20 of
1863);

(c) the Charitable Endowments Act, 1890 (Central Act 6 of
1890);

(d) the Charitable and Religious Trusts Act, 1920 (Central Act
14 of 1920); and

(e) sections 92 and 93 of the Code of Civil Procedure, 1908
(Central Act V of 1908).

157. Trustees etc., to be public servants - The trustee or any member of the
Board of Trustees or Chairman, the Executive Officer or any office holder or
servant of a charitable or religious institution or endowment, shall be deemed
to be a public servant within the meaning of section 21 of the Indian Penal
Code (Central Act 45 of 1860).

158. Validation - (1) Notwithstanding any law, custom or usage, a charitable
or religious endowment including an endowment created for such objects as
dharma, dharmadaya, punyakarya, or punyadana shall not be deemed to be
void, only on the ground that the objects for which it is created, or the persons
or objects for the benefit of whom or which it is created are unascertained or
unascertainable.



(2) A charitable or religious endowment created for purposes, some of
which are charitable or religious and some are not, shall not be deemed to be
void in regard to the charitable or religious purpose, only on the ground that it
is void in respect of the purposes which are not charitable or religious.

(3) Any disposition of property for charitable or religious purposes shall
not be deemed to be void as a charitable or religious endowment, only on the
ground that no obligation is annexed to such disposition requiring the person
in whose favour it is made to hold it for the benefit of charitable or religious
objects.

159. Power to remove difficulties - If any difficulty arises in giving effect to
the provisions of this Act, the Government, may, by order in the Andhra
Pradesh Gazette, make such provisions, not inconsistent with the purposes or
provisions of this Act, as appear to them to be necessary or expedient for
removing the difficulty.

160. Overriding effect of the Act - (1) Notwithstanding any compromise
agreement, scheme, judgement, decree or order of a Court Tribunal or other
authority or any custom or usage governing any charitable or religious
institution or endowment of Tirumala Tirupathi Devasthanams, the provisions
of this Act shall, with effect on and from the date of the commencement of this
Act, prevail in so far as they relate to the matters governed by the
corresponding provisions in any such compromise, agreement, scheme,
judgement, decree or order or any custom or usage and such corresponding
provisions shall thereafter have no effect.

(2) Notwithstanding anything in the agreements entered into by the
Tirumala Tirupathi Devasthanams represented by the Executive Officer and
Archakam Mirasidars of Tirumala Tirupathi Devasthanams on the 30th May,
1979 or any other agreements of the like nature, the provisions of this Act shall
with effect on and from the date of commencement of this Act, prevail in so far
as they relate to the matters governed by the corresponding provisions in any
such agreements and such corresponding provisions in such agreements shall
thereafter have no effect.

1 [161. Archakas and other employees welfare fund-(1) Every Religious
Charitable Institution  other than  Tirumala Tirupathi Devasthanam whose
annual income exceeds rupees twenty lakhs  per annum as defined  under
section 65 shall be liable to contribute annually 3% of its income to the
Archakas and other Employees Welfare Fund constituted and administered
through a Trust Board created for the purpose:

Provided that Tirumala Tirupathi Devasthanams shall contribute such
sum to the Fund as the Government may specify from time to time.

(2) The fund constituted under sub-section (1) shall be utilized for the
welfare of the Archakas and other employees, working in the religious,
charitable  Institutions and endowments in accordance with the terms and
conditions  of the Trust registered for the purpose.
162. Constitution of Endowments Tribunal-  (1) Government may, for the
purpose of this Act, constitute as many Tribunals as it may think fit, for the
determination of any dispute, question or the matter relating to a Charitable
Institution, Dharmadayam, Religious Charity, Religious Endowments, Religious
Institution or any Institution as defined in the Act and also define the local
limits and jurisdiction of each of such Tribunals.

(2) Where any application is made relating to any property of the
institution which falls within the territorial limits of the jurisdiction of two or
more Tribunals, such application may be made to the Tribunal within the local
limits of whose jurisdiction the Head Office or the main institution is located
and where any such application is made to the Tribunal aforesaid, the other
Tribunal or Tribunals having jurisdiction shall not entertain any application for
the determination of such dispute, question or other matter.

1 . Added new sections by the Act No.33 of 2007, S.39 (w.e.f. 14-12-2007)



(3) The Tribunal shall consist of a Chairman and one other member to be
appointed by the Government.

(4) The Chairman shall be a person who is or has been a judicial officer
not below the rank of a District Judge and a member shall be a person, who
holds or has held a post not below the rank of Additional Commissioner of
Endowments.

(5) The Government may, from time to time, likewise reconstitute any
Tribunal constituted under sub-section (1) or may abolish such Tribunal.

(6) The procedure followed by a Tribunal and the manner of taking
decision there at and the procedure and conduct of its business shall be such
as may be prescribed.

(7) No act or proceeding of any Tribunal shall be deemed to be invalid by
reason only of the existence of any vacancy among its members or any defect,
in the constitution or reconstitution thereof.]

1 [“163. The existing Chairpersons/Members of Trust Boards of the
Institutions including TTDs shall cease to hold office -  (1) Notwithstanding
anything contained in the Principal  Act, all the Chairpersons and Members of
the  Trust Boards of all Institutions including TTDs holding office at the
commencement of the Andhra Pradesh Charitable and Hindu Religious
Institutions and Endowments (Amendment) Act, 2014, shall cease to hold office
forthwith and thereupon it shall be competent for the Government to appoint a
person or persons to exercise the powers and perform the functions of the
Boards of Institutions including TTDs till new Trust Boards are accordance
with the provisions of sections 15 and 96 of the Principal Act as amended by
this Act.”]

1. Added by the Act No.8 of 2014, S.4 (w.e.f. 20-09-2014)





FIRST SCHEDULE

[See Section 2 (28)
I. The temple of Sri Venkateswaraswami on Tirumala Hills with the sub-
temples of :

1. Sri Varahaswami,

2. Sri Bhashyakarulavari Temple No.1,

3. Sri Bedi Hanumantharayaswami,

4. Sri Kshetrapalaka,

5. Sri Deva Bashyakarlu,

6. Sri Anjaneyaswami, (in front of Sri Varahaswami),
II. The temple of Sri Govindarajaswami at Tirupathi with the sub-temples of -

1. Sri Saley Nancharamma,

2. Sri Choodikodutta Nancharamma (Sri Andal),

3. Sri Mandal Alwar,

4. Sri Chakrath Alwar,

5. Sri Madhurakavi Alwar,

6. Sri Anjaneyaswami (Near Dhwajastambham),

7. Sri Anjaneyaswami (Near Pedda Bugga),

8. Sri Manavala Mahamuni,

9. Sri Nammalwar,

10. Sri Vedanta Desikulu,

11. Sri Woolu Alwar,

12. Sri Tirumala Nambi,

13. Sri Bhashyakarulu No.II,

14. Sri Tirumangal Alwar,

15. Sri Kurath Alwar,

16. Sri Sanjeevarayaswami,

17. Sri Parthasarathiswami,

18. Sri Venkateshswaraswami.
III. The temple of Sri Kothandaramaswami at Tirupathi.
IV. The temple of Sri Kapileswaraswami at Tirupathi.
V. Sri Padmavathi's temple at Tiruchanur, with sub-temples of-

1. Sri Krishnaswami,

2. Sri Suryanarayanaswami, and

3. Sri Sundararajeswami.
VI. Sri Kalyana Venkateswaraswami Temple at Narayanavaram with the    sub-
temples of -

1. Sri Agasteeswaraswamy,

2. Sri  Papeeswaraswamy,

3. Sri Avanakshiyamma,

4. Sri Veerabhadraswamy,

5. Sri Sakthivinayakar.
VII. Sri Venkatewaraswamy temple at Mangapuram.
VIII. Sri Vedanarayaswamy temple at Nagalapuram.
IX. Sri Chandramouleswaraswamy and Sri Venkateswaraswamy temples in the
Andhra Ashram at Rishikesh.



X. Any other minor temple attached to any of the above temples and not
specifically mentioned above.

SECOND SCHEDULE
[See Section 2 (28)]

A. List of Educational Institutions maintained from the funds of the Tirumala
Tirupathi Devasthanams.

1. Sri Venkateswara High School, Tirupathi,

2. Sri Venkateswara High School, Vellore,

3. Sri Venkateswara College, Tirupati,

4. Sri Padmavathi College for Women, Tirupathi,

5. Sri Venkateswara college of Music and Dance, Tirupathi,

6. Sri Venkateswara Oriental College, Tirupathi,

7. Sri Venkateswara High School, Tirumala,

8. Sri Venkateswara Veda Patasala, Tirumala,

9. Sri Venkateswara Upper Primary School, Tirumala,

10. Sri Venkateswara Upper Primary School, Tirupathi,

11. Sri Venkateswara Nadaswaram School, Tirupathi,

12. Sri Venkateswara Training Centre Sculpture, Tirupathi.

13. Sri Venkateswara College, New Delhi.

14. Sri Govindarajaswamy Arts College for Men, Tirupathi.

15. Sri Vedanta Varadhini Sanskrit College, Hyderabad.

16. Sri Padmavathi Girls High School, Tirupathi.

17. Sri Venkateswara Oriental High School, Tirupathi.

18. Sri Padmavathi Women's Polytechnic, Tirupathi.

19. Nursery School attached to S.P.W. College, Tirupathi.

20. Sri Venkateswara Samskruth Agama, Vidya Kendram, Tirumala.

21. Sri Venkateswara Junior College, Tirupathi.

22. Sri Venkateswara School for Deaf, Dumb and Blind, Tirupathi.

23. --

24. S.V.School of Deaf Warangal

25. --

26.Sri Kapaliswar Swamy Elementary School at Thatithopu NearCherlopalle
Tirupathi

B. List of other Institutions:-

1. Sri Venkateswara Home for the Disabled and Physically Handicapped,
Tirupathi (S.V. Poor Home).

2. Sri Venkateswara Balamandir, Tirupathi.

3. (Omitted by G.O.Ms.No.42 (Rev) dt.22-1-1990.)

4. (Omitted)

5. .........

6. Super Specialities Hospital Tirupathi (G.O.Ms.No.512 (Rev)(Ends) dt.6-6-
1990.





THIRD SCHEDULE
(see section 141)

COURT FEE PAYABLE FOR DOCUMENTS.,

Sl.No. Description of document Proper fee in
Rs.

1. Application for registration of an
institution or endowment.

5

2. Any application before any authority 2
3. Appeal to any authority 25
4. Revision Petitions to Government and

Commissioner.
25

5. Review Petition to Government 50
6. Suit filed in any Court 100
7. Appeal to any Court including High Court. 100
8. Revision to High Court 100


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Jurisdiction
Andhra Pradesh
Enactment date
1987-05-13
Sections available
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