Karnataka · Act 33 of 2001

THE HINDU RELIGIOUS INSTITUTIONS AND CHARITABLE ENDOWMENTS ACT, 1997

An Act to make better provision for the management and administration of The Hindu Religious Institutions and Charitable Endowments in the State of Karnataka.

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THE HINDU RELIGIOUS INSTITUTIONS AND  
CHARITABLE ENDOWMENTS ACT, 1997 

Arrangement of Sections 

Statement of Objects and Reasons 

Sections : 

CHAPTER - I 

PRELIMINARY 

 1. Short title extent commencement and application 

 2. Definitions 

CHAPTER - II 

APPOINTMENT OF COMMISSIONER, DEPUTY COMMISSIONER ETC., 

 3. Commissioner 

 4. Deputy Commissioners and Assistant Commissioner 

 5. Subordinate Officers 

 6. Commissioner and other officers to be Government servants 

 7. Commissioner, etc. to be Hindu 

 8. Delegation of powers 

CHAPTER - III 

ARCHAKAS AND TEMPLE SERVANTS 

 9. Appointment of Archakas 

10. Qualifications for Archakas 

10A.  Disqualification of Archaks 

11. Archakas to be on the Committee of Management 

12. Emoluments and Service Conditions of Archakas 

13. Register of Temple servants 

14. Pattern of Temple Servants to be determined by rules 

15. Salary and Service Conditions of Temple servants 

16. Mis-conduct and Penalty 

CHAPTER - IV 

COMMON POOL FUND 

17. Creation of Common Pool Fund 

18. Transfers to Common Pool Fund 

19. Administration of Common Pool Fund 



 
 

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CHAPTER - V 

ADVISORY COMMITTEE 

20. Rajya Dharmika Parishat 

20A.The powers and functions of the Rajya Dharmika  Parishat 

21. Zilla Dharmika Parishat 

21A. Powers and functions of the Zilla Dharmika Parishat 

21B.Qualification and disqualification of the members of the Dharmika Parishats 

21C.Removal and disqualification of the members of the Rajya Dharmika Parishat and Zilla 
Dharmika Parishat 

21D.Meeting of the Rajya Dharmika Parishad and Zilla Dharmika Parishat 

21E.Control by the State Governments 

21F.Adoption of smaller notified institution by larger institution or charitable institution 

22. Omitted 

CHAPTER - VI 

NOTIFIED INSTITUTIONS 

23. Notified Institutions 

24. Controlling Authorities 

24A. Appointment of Executive Officer and term of office 

25. Constitution of the Committee of Management 

25A. Provision relating to institution managed by Hereditary Trustee 

25B.Power of the Deputy Commissioner to settle scheme for the administration of Charitable 
endowments and to decide certain other disputes 

26. Term of Office of the Committee of Management and Election of Chairman 

27. Meeting of the Committee of Management 

28. Power to dissolve the Committee of Management 

29. Appointment of Administrator 

30. Filling up of casual vacancies 

31. Survey and publication of lands and other property of Notified Institutions 

32. Power in case of unauthorised alienation or transfer 

33. Suits on behalf of notified institutions 

34. Arrears of rent due to a Notified Institutions 



 
 

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CHAPTER - VII 

BUDGET OF NOTIFIED INSTITUTIONS, ACCOUNTS AND AUDIT 

35. Applicability of the provisions of the Act 

36. Budget of Notified Institutions 

37. Maintenance and Audit of Accounts 

38. Audit Report 

39. Rectification of Defects disclosed in audit and orders of surcharge against Chairman or 
Executive Officer 

40. Rectification of defects detected by Commissioner 

41. Obligations of certain Institutions 

CHAPTER - VIII 

DECLARED INSTITUTIONS 

42. Declared Institutions 

43. Notice to show casue 

44. Effect of Declaration 

45. Appointment of Salaried Executive Officer 

46. Term of office and duties of Executive Officer 

47. Action against Executive Officer 

48. Application of the Provisions of Chapters VI and VII in certain cases 

CHAPTER - IX 

POWERS AND FUNCTIONS OF COMMISSIONER AND  
OTHER OFFICERS 

49. Power of Commissioner to issue directions 

50. Power to institute and hold enquiries 

51. Power to take action for protection of property 

52. Omitted 

53. Registration of temples 
54. Encroachment upon lands and buildings 

55. Power of Eviction of lessee, licensee or mortgagee with possession in certain cases 

56. Power to put Chairman or Executive Officer in possession 

57. Chairman or Executive Officer not to lend or borrow moneys 

58. Commissioner, etc., to observe appropriate customs, usage's and practices 

59. Power to decide questions affecting Hindu Religious or Charitable purpose 



 
 

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60. Power of Inspection and Supervision 

61. Investment of Money belonging to a Notified Institution or Declared Institution 

62. Alienation of Immoveable Property 

CHAPTER - X 

APPEAL, REVISION AND EXECUTION OF ORDERS 

63. Revisional Powers of Commissioner 

63A.Appeal to the Rajya Dharmika Parishat and appeal against its order 

63B. Review by the Government 

64. Computation of Limitation 

65. Civil Procedure Code to apply to Proceedings under the Act 

66. Officers holding enquiries to have powers of Civil Court 

67. All enquiries to be Judicial Proceedings 

68. Bar of Jurisdiction 

CHAPTER - XI 

MISCELLANEOUS 

69. Removal of Discrimination in the distribution of Prasada or Theertha 

69A. Abolition of share in hundi and other income of the temple 

69B.Bar from collecting fund on behalf of notified institutions or declared institutions 

69C.Fixing the standard scales of expenditure 

69D. Constitution of Architectural Committee 

70. Commissioner and other Officers to be Public Servants 

71. Costs and expenses incurred on legal proceedings by the Commissioner, etc. 

72. Costs of proceedings before Courts 

73. Costs of proceedings before the Commissioner or the Deputy Commissioner or Assistant 
Commissioner 

74. Court fees 

75. Immunity from suits and proceedings 

76. Power to make Rules 

77. Power to remove difficulties 

78. Repeal and Savings 

79. Amendment of Karnataka Act 32 of 1974 

 

 

 



 
 

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STATEMENT OF OBJECTS AND REASONS 

I 
 There has been before the State Government, a long standing public demand to bring 
about a uniform law to provide for the regulation of all Charitable Endownments and Hindu 
Religious Institutions in the State.  Which are now regulated under different enactments, 
having local application in different parts of the State, namely:- 

 (1) The Karnataka Religious and Charitable Institutions Act, 1927; 

 (2) The Madras Hindu Religious and Charitable Endowment Act, 1951; 

 (3) The Bombay Public Trust Act, 1950; 

 (4) The Hyderabad Endowment Act, Regulations, 2349F; and  

 (5) The Coorg Temple Funds Management Act, 1956. 

 It is therefore proposed to enact a new law to replace the several local Acts to bring 
about uniformity in the matter of regulating, by law, the various Charitable Endowment and 
Hindu Religious Institutions, especially. 

 (1) To make the law applicable generally to all Charitable Endowments and Hindu 
Religious Institutions, which on the date of commencement of the Act were managed by or 
receiving annuity, taldik or other grants from the State Government, and to other Hindu 
Religious Institutions which though not under the management of the State Government, 
require by reason of mismanagement, to be regulated by the State Government after 
notifying them as Declared Institutions. 

 (2) to provide that the Charitable Institution and Trusts registered under the Karnataka 
Societies Registration Act, 1960 or under the Indian Trust Act, 1882 and which are not under 
the management of the Government shall continue to be autonomous; 

 (3) to create Common Pool Fund out of surplus funds of the Notified Religious 
Institutions, donations etc., for the maintenance and improvement of needy institutions, 
managed by an independent committee; 

 (4) to provide for the founder trustees or their lineal descendants to be nominated to 
the managing committee as Chairman, in keeping with the decision of the Supreme Court of 
India. 

 (5) to regulate improper alienation or disposal of property belonging to a notified or 
declared institution by nullifying unlawful transfers and providing for expenditions eviction of 
unauthorised occupants of property belonging to such institutions; and 

 (6) to make certain other regulations necessary in the local conditions. 

 Hence the Bill. 

 (L.C. Bill No. 4 of 1997 - File No. LAW 112 LGN 1981) 
 

 

II 

 
Amending Act 17 of 2007.- In G.O.NO.RD 9 BMM 2003, dated: 8.9.2005 the posts 

of Regional Commissioners at Bangalore, Mysore, Gulbarga and Belgaum along with 
supporting staff has been created. 



 
 

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 The Regional Commissioners have to be conferred with statutory powers by necessary 
amendments to the relevant Acts. 
 Since the matter was urgent and the Karnataka Legislature was not in session, the 
Karnataka Land Revenue and Certain Other Laws (Amendment) Ordinance 2006(Karnataka 
Ordinance No.5 of 2006) was promulgated to achieve the above Object.   

Hence the Bill. 

[L.A.Bill No. 7 of 2007] 

[Entry 5 and 18 of List II of the Seventh Schedule to the Constitution of India.] 
 

III 
Amending Act 27 of 2011.-  The Karnataka Hindu Religious Institutions and 

Charitable Endowments Act, 1997 was struck down by the High Court of Karnataka in Writ 
Appeal No. 3440/2005.  In the civil Appeal No. 5924/2008, the Supreme Court of India has 
stayed the operation of the judgement of the High Court and permitted to enforce the Act 
except the provision of section 25 of the Act.    

The Government had constituted a high level committee to examine the implication of 
the judgement and the issue in detail.   The High Level Committee had submitted its report.  
Having considered the report of the High Level Committee and the directions of the Supreme 
Court, it is considered necessary to amend the Karnataka Hindu Religious Institutions and 
Charitable Endowments Act, 1997 for the following, namely:-  

(1) The maths and temples attached to the maths are kept out of the purview of 
the Act, as the maths are headed and managed by mathadipathis. 

(2) To constitute Rajya Dharmika Parishat in the State Level and Zilla Dharmka 
Parishat in the district level with powers to administer the temples and to settle the disputes 
for the better management of religious institutions.   

(3) To protect hereditary rights of the trustees and to continue the management 
of such temples by the hereditary trustees. 

(4) To protect the hereditary right of the Archaks and temple servants and to 
allow their legal heirs to continue in service. 

(5) To provide for registration of private temples. 
(6) To prohibit share in temple hundis and other income to the temple servants. 
(7) To prohibit collecting of funds from public in the name of the temples by the 

private individuals or organizations. 
(8) To provide for constitution of State Level Architectural Committee for the 

development works in the temples. 
(9) To provide for establishment of survey wing in the department for the survey 

of temple land and site property for avoiding encroachment. 
(10) To provide for making certain regulations necessary for the administration of 

the temples. 
 Hence, the Bill. 

[L.C. Bill No. 04 of 2011, File No. Samvyashae 6 Shasana 2011] 
[Entry 28 of List III of the Seventh Schedule to the Constitution of India.] 

 
IV 

Amending Act 12 of 2012.-  It is considered necessary to amend the Karnataka 
Hindu Religious Institutions and Charitable Endowments Act 1997  to remove certain 
difficulties  faced, while implementing the provisions of the Act and to provide for the 
following, namely:- 



 
 

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(1)  to specify that the provisions of the Act shall apply to all religious institutions 
or charitable endowments notified under section 23; 

(2) to provide that section 53 and chapter VIII apply to all religious institutions or 
charitable endowments other than notified religious institutions or  charitable 
endowments under section 23; 

(3)       to omit certain overlapping provisions in the Act; 
(4) to enable to incur the amount collected under Common Pool Fund  for the  

purpose of the object of the Act and to grant aid to the  establishment and 
development of Goshala; 

 
(5)  to enhance the term of the  nominated members of Rajya Dharmika Parishat 

and Zilla Dharmika Parishat from three years to four years; 
            (6)        for certain other consequential amendments. 

Hence the Bill. 
[L.C. Bill No.9 of 2011, File No.Samvyashae 50 Shasana 2011] 

[Entry 28 of List III of the Seventh schedule to the constitution of India.]     
 

V 
 

Amendment Act 25 of 2024:-  It is considered necessary further to amend 
the Karnataka Hindu Religious Institutions and Charitable Endowments Act, 1997 
(Karnataka  Act 33 of 2001), to revive the provisions of the Bombay Public Trust Act, 
1950 (Bombay Act No. XXIX of 1950) in its application to public trusts. 

 Hence, the Bill. 
 

[L.A. Bill No.32 of 2023, File No. SAMVYASHAE 47 SHASANA 2023]  

[Entry  28 of  List III of the Seventh Schedule to the Constitution of India.]   

[Published in Karnataka Gazette Extra-ordinary No. 267 in part-IVA 

dated:10.06.2024] 

VI 

Amendment Act 02 of 2026:- It is considered necessary further to amend the 

Karnataka Hindu Religious Institutions and Charitable Endowment Act, 1997 

(Karnataka Act 33 of 2001), to remove the discriminatory provision in respect of,- 

(i) leprosy affected persons in conformity with the decision of the 

Honorable Supreme Court in Writ Petition (Civil) No. 767/2014 Pankaj 

Sinha V/s Union of India, dated: 05.07.2018 read with Writ Petition Civil 

No. 1151/2017(PIL-W) Vidhi Centre for Legal Policy V/s Union of India 

dated: 24.04.2018; and 

(ii) deaf or mute. 



 
 

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Hence, the Bill. 
 
[L.A. Bill No. 77 of 2025, File No. SAMVYASHAE 92 SHASANA 2025]  

[Entry 28 of List III of the Seventh Schedule to the Constitution of India]  

[Published in Karnataka Gazette Extra-ordinary No.13 in part-IVA dated:07.01.2026] 

 



 
 

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KARNATAKA ACT NO. 33 OF 2001 

(First published in the Karnataka Gazette Extra-ordinary on the second day of November 
2001) 

 
THE HINDU RELIGIOUS INSTITUTIONS AND CHARITABLE ENDOWMENTS ACT, 1997 

(Received the assent of the president on the twenty fifth day of  
October, 2001) 

(As amended by Acts 17 of 2007, 27 of 2011, 12 of 2012, 25 of 2024 and 02 of 2026) 
 

  An Act to make better provision for the management and administration of The 

Hindu Religious Institutions and Charitable Endowments in the State of Karnataka. 

  Whereas it is expedient to make better provision for the management and 

administration of Hindu Religious Institutions and Charitable Endowments in the State of 

Karnataka. 

  Be it enacted by the Karnataka State Legislature in the forty-eighth year of the 

Republic of India, as follows:- 

CHAPTER - I 
PRELIMINARY 

 1. Short title, extent, commencement and application.- (1) This Act may be called 

the Karnataka Hindu Religious Institutions and Charitable Endowments Act, 1997. 

 (2) It shall extend to the whole of the State of Karnataka. 

 (3) It shall come into force on such date as the State Government may, by notification 

appoint and different dates may be appointed for different classes of Hindu Religious 

Institutions and Charitable Endowments. 

(This Act came into force w.e.f. 01.05.2003 vide notification No. RD172Musevi 2001, Bangalore, dated: 30.04.2003) 
 2[1[(4) It shall apply to, all religious institutions or charitable endowments notified 

under section 23. Section 53 and Chapter VIII shall apply to all  religious institutions or 
charitable endowments  other than those  notified under section 23: 

Provided that it shall not apply to a math or temple attached to or managed by 
math.]1]2 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

              2.  Substituted by Act 12 of 2012 w.e.f. 05.03.2012. 

1.Published in the Karnataka Gazette Part IV-A, Extraordinary No. 2051  dated: 4-12-2001 (File No. LAW 112 

LGN 1981). 

Explanation: For the purpose of this Act a mutt means a religious institution presided over 

by a person whose principal duty is to engage himself in the teaching and propagation of 

religion, teachings and philosophy of the denomination, sect or sampradaya to which the 

mutt 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 

pertinent to the institution. 

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



 
 

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 1[(1) “Architectural committee” means the Architectural committee constituted under 

Section 69D.]1 

 4[(2) "Archaka" means and  includes Pradhana Archaka, Assistant Archaka, pujari or 

other person by whatever name called  who performs or conducts archane, pooja and other 

rituals;]4 

 (3) 'Assistant Commissioner' means an Assistant Commissioner appointed under 

section 4; 

 (4) 'Chairman' means the chairman of the Committee of Management constituted under 

section 25; 

 1[(5) “Charitable Endowment” means all property given or endowed for any religious 

charitable purpose.]1 

Explanation: 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 the property has ceased to be so used for any 

charitable purpose or the objects of the endowment have ceased to be performed; 

1[(6) “Charitable Institution” means any establishment,  undertaking, organisaton  or 

association formed for a charitable purpose and includes specific endowment and 
Dharmadayam.]1 

 (a) an institution managed by a hereditary trustee having proprietary right over the 

institution and the income thereof; and 

 (b) an institution which is an inseparable integral part of a composite institution 

consisting of institutions other than charitable institutions also; 

 (7) 'Charitable purpose' include,- 

 (a) relief of poverty or distress including maintenance of rest houses, choultries, houses 

for feeding the poor and the like; 

 (b) the advancement or maintenance of any other object of utility, benefit or welfare to, 

or used, as of right by, the Hindu community or a section thereof, not being an object of an 

exclusively religious nature. 

  But does not include a purpose which relates to sports or exclusively to religious 

teaching or worship; 

 (8) 'Commissioner' means the Commissioner appointed under  

section 3; 

 (9) 'Committee of Management' means the Committee constituted under section 25; 

(10) 'Common Pool Fund' means the fund established under  

section 17; 

 2[(10A) “Composite Institution” means and include an institution of religious and 
charitable endowment or place of worship of Hindus and other religion commonly and jointly 



 
 

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worshipped by Hindus and other religion according to the custom, tradition and usage 
prevailing there in.]2 

 (11) 'Court' means in relation to a Charitable Endowment or Hindu religious institution in 

any area, the District Court having jurisdiction over such area; 

(11) 'Declared Institution' means an institution declared under section 42; 

2[(12A) “Dharmika Parishat” means the Rajya Dharmika Parishat constituted under 
section 20 or Zilla Dharmika Parishat constituted under section 21 as the case may be.]2 

 

 (13) 'Deputy Commissioner' means an officer appointed as Deputy Commissioner under 

section 4; 

(14) 'Executive Officer' means an officer appointed as such under the provisions of this 

Act; 

2[(14A) “Endowment Survey Officer” means the endowment Survey Officer  appointed  
under section 3. 

(14B) “Family Temple” means any temple established or maintained exclusively by the 
members of any family either by themselves or family trustees consisting of family members 
only. 

       (14C) “Family Charitable Endowment” means any Charitable Institution established and 
maintained exclusively by the funds of a family or by the members of the family which is not 
receiving any donation or contribution from public in whatever form.]2 

 4[(15) "Hereditary office holder" means an office holder and "Hereditary Trustee" means a 

trustee of a Hindu Religious Institution or Charitable endowment, succession to whose office, 

devolves according to the law of succession or declared as such by any court of law, or by a 

statutory authority or recorded as such under any enactment;]4 

 1[(16) “Hindu Religious Denomination” means a collection of Hindu Individuals or 

devotees classed together under the same name, a Hindu religious section or sub-section or 

body or a section thereof or the spiritual fraternity represented by it having a common faith, 

rituals, observances, ceremonies and mode of worship which is designated by a distinctive 

name.]1 

 1[(17) “Religious Institution” means a temple or an endowment and includes a brindavana, 

samadhi, peetha, paduka or any other institution established or maintained for a religious 

purpose.]1 

 (18) 'Inspector' means an Inspector appointed under section 5 ; 

 (19) 'Manager' means any person who for the time being either alone or in association 

with some other person or persons, administers the property of any Hindu Religious 

Institution or Charitable Endowment and includes:- 

 (a) in the case of a Society registered or deemed to be registered under the Karnataka 

Societies Registration Act, 1960, and whose property is not vested in a trustee, its governing 

body; 



 
 

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 (b) in the case of an association not for profit registered under the Companies Act, 

1956, the Board of Directors of such association. 

2[(19A) “Math” means a religious institution presided over by a person whose 
principal duty is to engage himself, in  teaching and propagation of religion, 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 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 pertinent to the institution 
including religious institutions attached either religiously or administratively to the Maths.]2 

 (20) 'Notified Institution' means an institution notified under section 23; 

 (21) 'Person having interest' includes.- 

 (a) in the case of a charitable endowment or Hindu  religious institution a person who is 

entitled to attend to the performance of service, charity or worship or is entitled to partake in 

the benefit of any charity or distribution of gifts thereat; 

 (b) in the case of a society registered or deemed to be registered under the Karnataka 

Societies Registration Act, 1960, any member of such society; 

 (c) in the case of an association not organised for profit registered or deemed to be 

registered under the Companies Act, 1956 any member of such association; 

 (d) in the case of any other Hindu religious institution or Charitable Endowment, any 

beneficiary; 

 (22) 'Prescribed Authority' means an authority prescribed under the rules for any of the 

purposes of the Act; 

 (23) 'Religious Endowment' or 'Endowment' means all property belonging to or given or 

endowed for the support of a Hindu religious institution 3[xxx]3 or given or endowed for the 

performance of any service or charity of a public nature connected therewith or of any other 

religious charity, and includes the institution concerned and also the premises thereof but 

does not include gifts of property made as personal gifts to the archaka, service-holder or 

other employee of a Hindu religious institution. 

Explanation: Property  which  belongs to or was given or endowed for the support of a 

Hindu 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, before or after the commencement of this act, the Hindu 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; 

 (24) 'Religious purpose' includes,- 

 (a) worship of deities or worship in temples,  mandiras, shrines, samadhis, 

brindavanas, gaddiges or similar places; 

 (b) installing shrines, samadhis, brindavanas, gaddigies or similar places; 

 (c) fostering spiritual fraternity;  



 
 

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 (d) imparting spiritual, moral and religious education and teaching of philosophy; 

 (e) observance of religious festivals; and 

 (f) any other public religious purpose; 

 (25) 'Rules' means the rules made under this Act; 

 (26) 'Specific Endowment' means any property or money endowed for the performance 

of any specific service or charity in a Hindu religious institution or charitable institution or for 

the performance of any other charity. 

Explanation: Where a specific endowment attached to a charitable institution or a Hindu 

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 Institution or the Hindu religious institution is situated 

within the State; 

1[(27) “Temple” means a place by whatever name called, used as a place of public 
religious worship having separate existence 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 a Mandira, Samadhi, Brindavana, Gadduge, Shrine, Sub-shrine, Utsav 
Mantapa, tank, Paduka-peetha, Daivasthana, Gudi,  Garodi or other necessary 
appurtenances, structures and land.]1 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

2. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

3. Omitted by Act 27 of 2011 w.e.f. 04.05.2011. 

4.     Substituted by 12 of 2012 w.e.f. 05.03.2012 
 

 

CHAPTER - II 

APPOINTMENT OF COMMISSIONER, DEPUTY  

COMMISSIONER ETC., 

 3. Commissioner.- (1) The State Government may, by notification, appoint an Officer 

of the cadre of the Indian Administrative Service to be the Commissioner for Hindu Religious 

Institutions and Charitable Endowments for the State of Karnataka. 

 (2) The Commissioner shall be a corporate sole and 1[subject to the powers and 

jurisdiction of the Rajya Dharmika Parishat]1 shall have perpetual succession and a common 

seal and may sue and be sued in his corporate name. 

 (3) The Commissioner appointed under sub-section (1) shall exercise such powers and 

perform such duties and functions as are conferred by or under the provisions of this act and 

shall, subject to such general or special orders as the State Government 2[or Rajya 

Dharmika Parishat]2  may make, have powers of general superintendence and control for the 

purpose of carrying out the provisions of this Act in respect of all Hindu Religious Institutions 

and Charitable Endowments in the State, and such superintendence and control shall 

include the power to pass any order which may be deemed necessary to ensure that such 

institutions are properly administered and their income is duly appropriated for the purpose 

they were found or exist. 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 



 
 

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             2. Inserted by Act 12 of 2012 w.e.f. 05.03.2012. 

 4. Deputy Commissioners and Assistant Commissioner.- (1) Subject to such 

terms and conditions as may be prescribed, the State Government may appoint an Officer 

not below the rank of a Group 'A' Senior Scale to be Deputy Commissioner for Hindu 

Religious Institutions and Charitable Endowments for one or more districts.  The Deputy 

Commissioner shall subject to the authority of the Commissioner 1[and subject to the powers 

and jurisdiction of Zilla Dharmika Parishat]1 have powers of general superintendence and 

control for the purpose of carrying out the provisions of this Act in respect of all Hindu 

Religious Institutions and Charitable Endowments in his Jurisdiction. 

 (2) The State Government may appoint an Officer not below the rank of Group-A Junior 

scale to be Assistant Commissioner for Hindu Religious Institutions and charitable 

Endowments for one or more taluks in a district to assist the Deputy Commissioner in the 

discharge of his duties and functions under this Act, and to perform such duties or exercise 

such powers as may be conferred on him 1[and subject to the powers and jurisdiction of Zilla 

Dharmika Parishat]1 by or under the provisions of this Act or as may be delegated to him by 

the Deputy Commissioner with the approval of the Commissioner. 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

 5. Subordinate Officers.- The State Government may appoint Tahsildars, Inspectors  

and such other officers and sub-ordinate staff to assist the Commissioner, the Deputy 

Commissioner and Assistant Commissioner in carrying out the provisions of this Act and 

assign to them such powers, duties and functions under this Act as may be prescribed. 

 6. Commissioner and other officers to be Government servants.- The 

Commissioner, the Deputy  Commissioner, Assistant Commissioners, Tahsildars, Inspectors 

and other officers and subordinate staff appointed under this Act shall be Government 

servants and they shall draw their pay and allowances from the consolidated fund of the 

State. 

 7. Commissioner, etc. to be Hindu.- The Commissioner and every Deputy 

Commissioner or Assistant Commissioner and every other Officer or servant, appointed to 

carry out the purposes of this Act by whomsoever appointed, shall be a person professing 

Hindu Religion, and shall cease to hold office as such when he ceases to profess that 

religion. 

 8. Delegation of powers.- (1) The State Government may, by notification delegate 

any of its powers or functions under this Act or the rules other than the power conferred 

under section 76 or 77, to be exercised by the Commissioner or any other officer subject to 

such conditions as may be specified in the notification. 

 (2) The Commissioner may, with the previous approval of the State Government 

delegate any of the powers exercisable or functions to be performed by him under this Act or 

the rules, other than those delegated to him under sub-section (1), to one or more of the 

officers subordinate to him. 

 

 



 
 

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CHAPTER - III 

ARCHAKAS AND TEMPLE SERVANTS 

 9. Appointment of Archakas 1[and temple servants]1.- (1) The committee of 

management of a notified institution may with the approval of the Commissioner appoint one 

or more archakas  1[and temple servants]1 to each temple belonging to the institution. 

1[Provided that in case of hereditary post, if there is no dispute among  the members 
of the family, the next in line of  succession  shall be appointed;  with the prior approval of 
the   commissioner: 

Provided further that in case where no legal heir of the hereditary post are available 
the Committee of Management may appoint any person as provided under sub-section (1).]1 

 (2) Where more than one Archaka is appointed the senior among them shall perform 

as the Pradhana Archaka.  The Pradhana Archaka wherever appointed, and the archakas, 

shall perform such duties as the Committee of Management may specify. 

 (3) Without prejudice to the power of the State Government to prescribe a common 

pattern for each category of temples, the number of archakas 1[and temple servants]1 

appointed to the temple shall be in keeping with the practice obtaining in the temple 

immediately before the commencement of this Act. 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

 10. Qualifications for Archakas.- (1) No person shall be appointed to be a Archaka 

unless he has passed atleast a certificate course 1[(pravara)]1 in the Agama in the tradition of 

the temple, from any recognised Sanskruta Patashala or any other institution as the State 

Government may by notification in the official gazette specify, or has performed as archaka 

in the tradition of the temple for at least three years. 

1[(2) Archaka other than hereditary Archaks who are in service on the date of the 

commencement of the Karnataka Hindu religious institution and charitable endowments 
(Amendment) Act, 2011  may be continued as Archaka who shall acquire the prescribed 
qualification within the period of five years unless he has crossed forty-five years of age.]1 

 (3) An Agamika or tanthri wherever appointed to perform poojas in a temple on special 

occasions shall continue to perform such functions as the Committee of management may 

specify and shall be governed by such conditions of service as may be prescribed. 

  Provided that no person shall after the commencement of this Act be appointed to 

perform as an Agamika or Tanthri unless he has passed the Pravina course in the Agama, 

from any samskruta patashala or other institutions imparting education in the tradition. 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

1[10A. Disqualification of Archaks.- A person shall be disqualified for being 
appointed as Archak or being continued as Archak if he,-  
 (a) is  suffering from any virulent or contagious  

disease; or 



 
 

16 

 

(b) is unable to recite Vedic mantras or Shlokas relating to  the rituals in   temple 
concerned with clarity and without any  fault, other than  temples, where reciting 
of vedic Mantras or Shlokas is not  compulsory or mandatory; 

 (c) is not free from ‘Sapta Vyasanas’.      
 
Explanation.- The expression ‘Sapta Vyasanas’  means gambling, consuming 

intoxicating liquor and drugs, smoking, immoral sexual conduct, involved in heinous crime, 
stealing and  cheating.]1 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

 11. Archakas to be on the Committee of Management.- (1) The Archaka of the 

temple, and if there are more Archakas than one, the Pradhana Archaka  shall be an ex-

officio member on the committee of management of the temple, and his opinion on any 

question of custom or tradition of the temple may be considered by the committee resolving 

disputes if any about the custom or tradition of the temple. 

 (2) Where in any temple an Agamika or Tanthri is performing special pooja or ritual, the 

committee of management shall consult him on any question of ritual, custom or tradition to 

be followed in the temple.  The Committee of management may, if necessary, consult an 

Agamika or Tanthri of any other temple in the tradition, on such question. 

 12. Emoluments and Service Conditions of Archakas.- (1) The State Government 

may by rules regulate the emoluments, hours of work and other conditions of service of the 

archakas.  Such rules may provide for appointment and termination of employment, leave 

and working hours, rotation of work, 1[retirement of non-hereditary Archaks and temple  

servants]1 terminal benefits, misconduct and disciplinary action. 

 2[(2) the emoluments, pay and allowances of Archaks and temple servants shall be fair 

and reasonable having due regard to the income, usage, custom and tradition prevailing in 

the respective notified institution.  The State Government may classify the temples into two 

or more classes based on their income, as may be prescribed.]2 

 (3) In determining the emoluments payable to archakas in all category of temples, the 

State Government shall take into account; 

 (i) entitlement of the Archakas to appropriate the thattekasu and other offerings by the 

devotees at the time of pooja or other seva; 

 (ii) Any amount receivable by the archaka as a percentage of the fees fixed by the 

committee of management for the various sevas offered at the temples. 

 (iii) Avocation other than the temple service which the archakas may be free to 

undertake during the term of employment. 

 (iv) Timing if any specified by the committee of management or the State Government, 

to keep the temple open to public for performing poojas or other sevas, in  a day. 

 (v) Accommodation and other benefits in kind offered by the committee of management 

for the residence and livelihood of the archakas. 

 (4) The emoluments so determined shall be not less than the minimum rate and not 

more than the maximum rate as may be prescribed in the rules in keeping with the class of 

the temple. 



 
 

17 

 

  Explanation: For the purpose of this section the word archaka shall include an 

Agamika, a Tanthri or a Pradhana Archaka wherever appointed. 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

                                                2.      Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

 13. Register of Temple servants.- As soon as may be after the commencement of this 

Act, the Commissioner shall cause to be maintained in each temple a register of temple 

servants, which shall contain the name, parentage, date of birth, date of joining service, 

qualification and experience, address and such other particulars as may be prescribed in 

respect of such temple servants. 

 14. Pattern of Temple Servants to be determined by rules.- The State Government 

may in consultation with the committee of management make rules prescribing a pattern of 

temple servants for any class of temples, so however that the existing strength in any 

temple, immediately before the commencement of this Act, is not altered except by way of 

superannuation or dismissal for misconduct. 

 15. Salary and Service Conditions of Temple servants.- (1) The salary and service 

conditions of temple servants shall be as prescribed by the State Government. Such rules 

may provide for appointment and termination of employment, pay or other terminal benefits, 

leave and working hours, misconduct and disciplinary action. 

 (2) For the purpose of determining salaries payable to the temple servants the State 

Government shall follow the same classification of temples as under sub-section (2) of 

section 12. 

 (3) Provisions of sub-section (3) of section 12 shall apply mutatis-mutandis for 

determining the salaries payable to temple servants. 

 16. Mis-conduct and Penalty.- (1) The Committee of management shall be competent 

to initiate action and hold enquiry for misconduct, either suo-moto or on complaint received 

against an archaka, including an Agamika, Tanthri or Pradhana Archaka and against the 

temple servants and to impose appropriate penalty for proven misconduct. No order 

imposing any penalty under this section shall be made except after giving such person a 

reasonable opportunity of being heard against the charge. 

 (2) An appeal shall lie to the Commissioner against every order imposing penalty under 

this section. Such appeal shall be made within thirty days from the date of the order 

imposing the penalty. 

 

 

CHAPTER IV 

COMMON POOL FUND 

 17. Creation of Common Pool Fund.- It shall be lawful for the 1[Rajya Dharmika 
Parishat]1  to create a fund to be called the Common Pool Fund out of.- 
 1[(a) contributions made by the notified or declared institutions at the following rate:- 

(1) ten percent of the net income in respect of institutions whose gross annual income 
exceeds rupees ten lakhs; 



 
 

18 

 

(2) five percent of the net income in respect of institutions whose gross annual income 
exceed rupees five lakhs but does not exceed rupees ten lakhs.]1 

 (b) Grants received from the State Government. 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

 18. Transfers to Common Pool Fund.- The Commissioner shall on the orders of the 

State Government transfer the following amounts to the common pool fund, namely:- 

 (a) The un-utilised portion of grants made by the State Government for the repairs or 

renovations or construction of new places of worship. 

 (b) funds of defunct Hindu Relegious institutions; 

 (c) any other sums which the State Government may direct. 

 19. Administration of Common Pool Fund.- (1) The 1[Rajya Dharmika Parishat]1  

shall administer the Common Pool Fund subject to the conditions herein stated and for the 

following purposes, namely:- 

 (a) the grant of aid to any other religious institution which is poor or in needy 

circumstances; 

 (b) the grant of aid to any religious purposes connected with the Hindu Religion. 

 (c) the propogation of the religious tenets of the institution; 

 (d) the establishment and maintenance of Veda Patashalas, Agama Patashalas and 

schools for training the archakas, and for the study of ancient scripts and indian languages 

for that purpose; 

 (e) the establishment and maintenance of a university or college or other institution 

having for its object the study of Hindu Religion, philosophy or sastras or for imparting 

instructions in Hindu temple architecture; 

 (f) the establishment and maintenance of educational institutions where instructions in 

the Hindu religion is also provided; 

 (g) promotion of temple arts and architurecture; 

 (h) the establishment and maintenance of orphanages for Hindu childern; 

 1[(i) payment of terminal benefits to the Archaks and temple  servants where there is no 

sufficient fund at the credit of  the institution;]1 

 (j) the establishment and maintenance of poor homes for destitute, helpless and 

physically disabled persons;  

 (k) the establishment and maintenance of Hospitals and Dispenceries for providing 

facilities to philigrims. 

(l) any other charitable or Hindu Religious purpose. 

        3[(m) for establishment and promotion of goshalas by Hindu Relgious Institutions or any 

Hindu Organisation. 

(n) to meet the objects of the Act.]3 



 
 

19 

 

 (2) The Common Pool Fund shall be so administered that:- 

 (i) no contribution or donation received from any person shall be utilised for any 

purpose other than the purpose specified if any by the donor. 

 (ii) contribution and donation made to  institution, or institution of any relegious 

denomination or any section thereof shall be utilised for the benefit of that particular class or 

denomination or section only. 

      (3) 2[xxx]2 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

                                 2.   Omitted by Act 27 of 2011 w.e.f. 04.05.2011. 

            3.   Inserted by Act 12 of 2012 w.e.f. 05.03.2012. 

 

 

 

CHAPTER - V 

2[Dharmika Parishats]2 

 1[20. Rajya Dharmika Parishat.-(1) The State Government may, by notification in the 
official Gazette constitute the Rajya Dharmika Parishat consisting of the following members, 
namely:- 

(a) Minister in Charge of Hindu Religious, Institutions and 
Charitable Endowments  

 Chairman 

(b) Secretary to Government in charge of Hindu Religious 
Institutions and Charitable, Endowments 

Vice 
Chairman 

(c) Commissioner, Hindu Religious Institutions and Charitable 
Endowments    

Ex-officio 
Secretary 

(d) Members to be nominated by Government for a period of 
2[four years]2 
(i)  One Retired District Judge                 
(ii)   One Agama scholar      
(iii) one vedic scholar 
(iv) one person belong to SC or ST 
(v) one person belonging to backward classes 
(vi) one woman 
(vii) two others                              

 
 
 
member 
member 
member 
member 
member 
member 
member 

(2) The members nominated by Government under sub-section (1), except a retired 
district Judge, shall hold office subject to the pleasure of Government. 

(3) The member nominated by Government shall be a person who has contributed to 
the Hindu Religious field but shall not be an office bearer of any political party in any level. 

(4) In the event of any vacancy due to death, resignation or otherwise, the 
Government may appoint a member for the remaining period of the term of such member. 

(5) The Rajya Dharmika Parishat may, for the purpose of consultation, invite any  
person having experience and specialized knowledge or expert   in any subject to attend its 
meeting and every such person is entitled to such allowances as may be prescribed. 

(6) The Government may delegate any of its powers and functions other than the 
power to make rules   under the provisions of the Act to the Rajya Dharmika Parishat. 



 
 

20 

 

(7) In the absence of Chairman, the Vice Chairman shall preside over the meeting of 
the Rajya Dharmika Parishad. 

(8) In the absence of nominated member the remaining members constitute the 
Rajya Dharmika Parishat. 

(9) All the correspondence in respect of or to the Rajya Dharmika Parishat shall be 
made by or to the Secretary, Rajya Dharmika Parishat including the power to sue or be 
sued.  
    20A.  The powers and functions of the Rajya Dharmika  Parishat.- The powers and 
functions of the Rajya Dharmika Parishat shall be as follows, namely:- 

(1)       The Rajya Dharmika Parishat shall be empowered to resolve  any dispute,- 
(a) regarding religious practices, customs, usage, traditions and for that 

purpose it may consult experts to assist in resolving such disputes; 
(b) as to whether a temple is a public, private or denominational temple; 
(c) as to whether an institutions is a religious institution or a composite 

institution; 
(d) as to whether a trustee holds or held office as hereditary trustee of 

such institution. 
(2)       The Rajya Dharmika Parishat,- 

(i) may constitute a Committee of Management to the notified institution 
having gross annual income  of rupees 2[twenty five lakhs]2 and 
above; 

(ii) may approve scheme for adoption of temples having an income of 
rupees two lakhs or less and to fix the terms of adoption; 

(iii) shall act as appellate authority in respect of orders passed by the Zilla 
Dharmika Parishat; 

(iv) for the purpose of resolving any dispute as provided  under this 
section Nyayadhikarana may be constituted with the judicial member 
of the Parishat and the Commissioner as its members.  If there is 
difference of opinion  among the members the issue shall be decided 
by the Rajya  Dharmika Parishat; 

(v) may recommend to the State Government to issue notification and de-
notification of the institutions required to be notified or deleted under 
the provisions of the Act; 

(vi) may dissolve Committee of Management of a notified institution 
having gross income of Rupees 2[twenty five lakhs]2 and above as 
provided under section 28 and to appoint administrator to the notified 
institutions under section 29; 

(vii) shall record  the name of the member of the family, who is entitled to 
succeed to the office of hereditary trustee when a permanent vacancy 
occurs and if there is no dispute in the office of the hereditary 
trustee.]1 

  3[(3) Administration of all religious institutions and charitable endowments shall be 
under the general superintendence and control of the Rajya Dharmika Parishat and such 
superintendence and control shall include the power to pass any order or issue any direction 
which may be necessary to ensure that such institutions and endowments are properly 
administered and their income is duly appropriated for the purpose for which they are 
founded or exist.]3 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

2. Substituted by Act 12 of 2012 w.e.f. 05.03.2012. 

3. Inserted by Act 12 of 2012 w.e.f. 05.03.2012. 

 



 
 

21 

 

1[21. Zilla Dharmika Parishat.- (1) The State Government may, on the 
recommendation of the Rajya Dharmika Parishat, by notification, in the official Gazette, 
constitute a Zilla Dharmika Parishat to each district or to one or more districts consisting of 
the following members, namely:- 

(a) The Deputy Commissioner of the concerned District Chairman 
(b) The concerned Assistant Commissioner, Hindu Religious 

Institution and Charitable Endowments wherever available 
or Endowment Tahsildar or Endowment Assistant of the 
Deputy Commissioners Office. 

Ex-officio 
Secretary 

(c) Members to be nominated by Government for a period of 
2[four years]2 
(i) one retired Judicial Officer not below the  cadre of Civil 
Judge (Senior Division) 
(ii) one Agama Pandit 
(iii) one Vedic Scholar 
(iv) one from scheduled Caste or Scheduled Tribe 
(v) one woman 
(vi) one person from backward classes 
2[(vii) three others]2 

 
 
Member 
Member 
Member 
Member 
Member 
Member 
Member 

 
(2) Members nominated by Government under clause (iii) of sub-section (1) except a 

retired Judicial Officer, shall hold office subject to the pleasure of Government. 
(3) The person nominated by Government shall be a person who has contributed to 

the Hindu Religious field but shall not be an office bearer of any political party in any lelvel. 
(4) In the event of any vacancy due to death, resignation or otherwise the 

Government may appoint a person for the remaining period of the term of such member. 
(5) The Zilla Dharmika Parishat may for the purpose of consultation, invite any 

person having experience and specialized knowledge or expert in any subject to attend its 
meeting and every such person is entitled to such allowance as may be prescribed.           

 (6) The Government or Rajya Dharmika Parishat may, by notification, delegate 
any of its powers and functions under the provisions of this Act except the power to make 
rules to the Zilla Dharmika Parishat. 

2[(7) In the absence of Chairman, the judicial member shall preside over the 
meeting.]2 

(8) In the absence of nominated member of Zilla Dharmika Parishat, the remaining 
members shall constitute the Zilla Dharmika Parishat. 

(9) All the correspondence in respect of Zilla Dharmika Parishat shall be made by or 
to the Secretary, Zilla Dharmika Parishat including the power to sue or be sued. 

21A. Powers and functions of the Zilla Dharmika Parishat.- 2[(1)  Subject to the 
powers of the Rajya Dharmika Parishat, the Zilla Dharmika Parishat shall have the general 
powers of superintendence and control over the religious institutions within the district, 
whose annual income does not exceed rupees twenty five lakhs and such superintendence 
and control shall include the power to pass any order or issue directions which may be 
necessary to ensure that such institutions and endowments are properly administered and 
their income is duly appropriated for the purposes for which  they were founded  or  exist.]2 

(2) The Zilla Dharmika Parishat in addition to the powers, duties and functions under 
sub-section (1), shall have power to,-  

(a) constitute a Committee of Management to the notified institutions having 
gross annual income of Rupees One lakh and above but below Rupees 
2[twenty five lakhs]2; 



 
 

22 

 

(b) dissolve the committee of Management of the notified institutions having 
income of Rupees One lakh and above but below Rupees 2[twenty five 
lakhs]2, as provided under section 28. 

(3) The disputes falling within the jurisdiction of Zilla Dharmika Parishat, shall be 
resolved by a Nyayadhikarana consisting of a judicial member and the secretary of the 
Parishat.  If there is any difference of opinion among them the issue shall be decided by the 
Zilla Dharmika Parishat. 
 21B. Qualification and disqualification of the members of the Dharmika 
Parishats.- (1) The member of the Rajya Dharmika Parishat and Zilla Dharmika Parishat 
shall be a Hindu and he shall cease to hold office whenever cease to profess such religion. 

(2) A person shall be disqualified for being appointed or for being continued  as a 
member of the Parishat,- 

 (a) if he is an undischarged insolvent ;or 
(b) if he is of unsound mind and stands so declared by a competent court; 

or 
(c) if he has been sentenced by a criminal court for an offence involving 

moral turpitude; or 
(d) if he has at anytime acted adverse to the interest of the Hindu 

Religious Institutions; or 
(e) if he is addicted to intoxicating liquor or drugs or gambling. 

 21C. Removal and disqualification of the members of the Rajya Dharmika 
Parishat and Zilla Dharmika Parishat.- The State Government may remove or disqualify a 
non-official member of the Rajya Dharmika Parishat  or Zilla Dharmika Parishat on proven 
misconduct and misbehavior after holding such enquiry on such charges as it may deems fit. 

21D. Meeting of the Rajya Dharmika Parishad and Zilla Dharmika Parishat.- (1) 
The periodical meetings of the Rajya Dharmika Parishat and Zilla Dharmika Parishat shall be 
held at such intervals as may be prescribed. 

(2) The sitting fees and allowances payable to the members of the Rajya Dharmika 
Parishat and Zilla Dharmika parishat, shall be such as may be prescribed. 
 21E. Control by the State Governments.- The State Government shall have 
general administrative and supervisory control over the activities and affairs of the Rajya 
Dharmika Parishat and Zilla Dharmika Parishat. 

21F. Adoption of smaller notified institution by larger institution or charitable 
institution.- (1) Any notified institution whose annual gross income is less than rupees two 
lakhs may, with the prior approval of the Rajya Dharmika Parishat, be adopted for a period of 
five years by any other larger notified institution or declared institution or a math or a 
registered trust or association, whose object is also religious or charitable:  

Provided that the period of adoption may be extended by the Rajya Dharmika 
Parishat for sufficient and good reasons. 

(2) The conditions of adoption shall be such as may be prescribed:   
Provided that the Rajya Dharmika Parishat may for sufficient reason terminate the 

adoption with due notice to the adopter.]1  
1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

           2. Substituted by Act 12 of 2012 w.e.f. 05.03.2012. 

 22. 1[xxx]1 

    1. Omitted by Act 12 of 2012 w.e.f. 05.03.2012. 

 

 



 
 

23 

 

CHAPTER VI 

NOTIFIED INSTITUTIONS 

 23. Notified Institutions.- The State Government shall as soon as may be after the 

commencement of this Act publish by notification in respect of each revenue district, a list of; 

 (a) all Charitable Institutions and Hindu Religious Institutions which on the date of 

commencement of this Act are in the sole charge of the State Government 1[under the 

provisions of Mysore Religious and Charitable Institutions Act, 1927]1 or for the benefit of 

which. 

 (i) any monthly or annual grant in perpetuity is made from public revenues: or 

 (ii) tasdik allowance under section 19 of Mysore Religious and Charitable Inams 

Abolition Act, 1955 is paid. 

 (b) all institutions registered under the Book of Endowments under the Hyderabad 

Endowment Regulations, 1349 F; 

 (c) all institutions governed by the then Madras Hindu Religious and Charitable 

Endowments Act, 1951; 

 (d) all institutions in Kodagu District which are governed by the Coorg Temple Funds 

Management Act, 1956; 

       2[(e) All Hindu Religious Institutions registered under the Bombay Public Trust Act, 1950; 

(ee) All Hindu Religious Institutions which are in receipt of any monthly or annual 

grant from public revenue or any amount under the Karnataka Certain Inams (Abolition) Act, 

1977.]2 

 (f) Sri Renuka Yellamma Temple, Saundatti, governed under the Renuka Yellamma 

Devasthana (Administration) Act, 1974; 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

     2. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

 24. Controlling Authorities.- (1) 1[subject to the powers and jurisdiction of the Rajya 

Dharmika Parishat the Commissioner shall be the Chief Controlling Authority]1  in respect of 

all matters connected with notified institutions and he shall perform such duties and exercise 

such powers of superintendance and control as the state Government may by rules impose 

or as the case may be confer on him in respect of all or any class of notified institutions. 

 (2) The Deputy Commissioner shall subject to such terms and conditions as may by 

prescribed, be the immediate controlling authority in respect of notified institutions within his 

jurisdiction. 

 (3) The Assistant Commissioner shall subject to the authority of the Deputy 

Commissioner perform such duties and exercise such powers as may be prescribed. 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 
1[24A. Appointment of Executive Officer and term of office.- (1) The State 

Government or the Commissioner as the case may be, may appoint any officer to be the 
executive officer to a notified institution or  to a group of notified institutions. 



 
 

24 

 

(2) The cadre of the executive officer to be appointed to the notified institution may 
be, based on the income of such institution. 

(3) The executive Officer shall hold office for such term as may be fixed by the State 
Government and he shall exercise such power and perform such duties as may be 
prescribed. 

(4) The executive Officer shall be deemed to be a public servant within the meaning 
of Section 21 of the Indian Penal Code 1860.]1 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 
1[25. Constitution of the Committee of Management.- (1) There shall be 

constituted, in respect of one or more notified institutions by the Rajya Dharmika Parishat, if 
the gross annual income of the notified institutions exceeds rupees twenty five lakhs and the 
Zilla Dharmika Parishat if the annual income does not exceed rupees twenty five lakhs, a 
committee of Management consisting of  not more than nine members from among the 
devotees and followers of Hindu Religious Institutions and beneficiaries of the charitable 
institutions and it shall consist of,- 

(i) in the case of a temple the Pradhan Archak or Archak; 
(ii) at least one among the Scheduled Castes or Scheduled Tribes; 
(iii) two women; 
(iv) at least one from among the persons living in the locality where the institution 

situated: 
Provided that in case of composite institution members from both Hindu and other 

religion may be appointed: 
Provided further that the Committee of Management in respect of notified institution 

be constituted according to the usage and practice prevailing therein: 
Provided also that  every committee of Management or Pancha Committee or 

Dharmadarshi Committee or non hereditary trustees constituted or appointed under the 
repealed Acts who were lawfully holding office shall cease to hold such office from the date 
of commencement of the  Karnataka Hindu Religious and Charitable Endowment (Second 
Amendment) Act, 2011. 
 (2) (a) The Rajya Dharmika Parishat and Zilla Dharmika Parishat, while 
constituting the Committee of  Management under sub-section (1), shall have due regard to 
the religious denomination to which the institution or any section thereof belongs. 

(b)  The  procedure  for the  constitution  of   Committee  of Management, verification 
of antecedents and other matter if any, of the member shall be done in such manner as may 
be prescribed; 

(c) No person shall be eligible to become a member in more than one Committee of 
Management at a time; 

 (d) No person, who is an office bearer of any political party at any level, shall 
become a member of the Committee of Management. 
 (3) No person shall be qualified for being appointed as member of the Committee 
of Management of a notified institution unless,- 

(i) he has faith in God; 
(ii) he has attained the age of twenty five years; 
(iii) he possesses good conduct and reputation and commands respect in the 

locality in which the institution is situated. 
(4) A person  shall be disqualified for being appointed or continuing as a member 

of the Committee of Management of any notified institution,- 
(i) if he is declared as an undischarged insolvent by a competent court; or 
(ii) if he is of unsound mind and stands so declared by a competent court of law 

2[XXX]2 or contagious disease; or 



 
 

25 

 

(iii) if he has an interest direct or indirect in any subsisting lease of any property 
or of any contract made with, or is in arrears of any kind due by him to such 
institution; or 

(iv) if he is appearing as  a legal practitioner for or against the institution; or 
(v) if he has been sentenced by a criminal court for an offence involving moral 

turpitude;  such sentence not having been reversed or  offence pardoned; or 
(vi) if he has at any time acted adverse to the interest of the institution; or 
(vii) if he is an office holder other than Archaka or a servant attached to or a 

person in receipt of any emolument or perquisite from such institution; or 
(viii) if he is addicted to intoxication, liquor or drugs; or 
(ix) if he is not a Hindu, or having been a Hindu has converted to any other 

religion. 
(5) If a member of the committee of management is or becomes  subject to any 

disqualification under sub-section (4), he shall automatically cease to be such member. 
(6) If any question arises whether a member is or has become subject to any 

disqualification under sub-section (4), the Dharmika Parishat may either suo-moto or on a 
report made to it and after giving an opportunity, of being heard to the person concerned 
decide the question.]1 

 

1. Omitted and inserted by Act 12 of 2012 w.e.f. 5.3.2012. 

2. Omitted by Act 02 of 2026 w.e.f. 07.01.2026 

                                             
1[25A. Provision relating to institution managed by Hereditary Trustee.- (1) No 

committee of management shall be constituted in respect of the notified institutions managed 
exclusively by hereditary trustees. The power of management shall vest in such hereditary 
trustee.  

(2) If there is no legal heir to succeed the office of the hereditary trustee, the Rajya 
Dharmika Parishat or the Zilla Dharmika Parishat, as the case may be, shall constitute the 
committee of management as provided under section 25. 

(3) When a temporary vacancy occurs in the office of a hereditary trustee and if there 
is a dispute with regard to right of succession to such office and such vacancy cannot be 
filled up immediately or when a successor is a minor and has no guardian fit and willing to 
act or there is a dispute regard to as to who is entitled to succeed such office, the Rajya 
Dharmika Parishat may appoint a fit person to discharge functions of the office of  hereditary 
trustee until the disability ceases or another successor succeeds to such  office:   

Provided that in making any appointment, the Rajya Dharmika Parishat shall have 
due regard to the claims of members of the said family, if any entitled to the succession. 

  25B. Power of the Deputy Commissioner to settle scheme for the 
administration of Charitable endowments and to decide certain other disputes.-  (1) 
When the Deputy Commissioner has reason to believe that in the interest of the proper 
administration of  Charitable endowments or a endowment attached to any notified institution 
or declared institution, a scheme shall be settled for such endowment or when not less than 
five persons having interest make an application in writing stating that in the interest of the 
proper administration of the endowment, a scheme shall be settled for it, the Deputy 
Commissioner shall on consultation with the Trustee or the Committee of Management or 
the persons having interest and if, after such consultation he is satisfied that is it necessary 
or desirable to do so, he shall by order, settle a scheme of administration of such Charitable 
endowment or endowment. 

(2) The scheme settled under this section for the administration of Charitable 
endowments may include certain provision for,- 



 
 

26 

 

(i) constitution of a body for the purpose of assisting in the administration 
of such Charitable endowments; 

(ii) the method of selection of members for such committee from the 
persons having interest in such endowments; 

(iii) defining the powers and duties of the committee; 
(3) The Deputy Commissioner may determine the properties of the endowment and 

the list of such properties shall be appended to the scheme as a schedule. 
(4) The Deputy Commissioner may at anytime after consulting trustees or committee 

by order modify or cancel any scheme in respect of an endowment which is in force and 
settled under sub-section (1) or any scheme in force settled or modified by any courts or any 
earlier enactments: 

Provided that such cancellation or modification of a scheme in force settled or 
modified earlier shall be made only subject to such conditions and restrictions as may be 
imposed by the Deputy Commissioner. 

(5) If the Deputy Commissioner is satisfied that any such scheme referred to in sub-
section (1) is inconsistent with the provisions of this Act and rules made thereunder he may, 
at anytime modify it in such a manner as may be necessary to bring it into conformity with 
the provisions of this Act and rules made there under. 

(6) Whenever any question arises as to,-  
(i) whether a particular property is the property of a notified institutions 

or declared institution under the Act; or 
(ii) whether any property or money is either a religious endowment or 

specific endowment;  or 
(iii) whether any Archak or temple servant holds or held an office in 

any notified institution or declared institution on the basis of a hereditary right; 
or 

(iv) whether any person is entitled by custom or otherwise to any 
honour, emolument or perquisite in any religious institution; and what is the 
existing usage of a notified or declared institution; or 

(v) whether any institution or endowment is wholly or partly of a 
religious or of secular character and whether  any property or money has 
been given wholly   or partly  for religious or secular purpose; or 

(vi) where any property or money has been given for the support of an 
institution which is partly of a religious and partly of a secular character or the 
performance of any service or charity connected with such an institution or 
the performance of a charity which is partly of a religious and partly of a 
secular character or  where any property or money given is appropriated 
partly to religious and partly to secular purposes, as to what portion of such 
property or money shall be allocated to religious purpose; or 

(vii) to accord sanction of dittam and seva list in respect of notified 
institutions having gross annual income of  rupees one lakh and above but 
below Rupees ten lakhs; or 

(viii) any dispute between the servant of a notified institution and the 
committee of management. 

- the Deputy Commissioner after hearing the parties concerned shall by order 
decide it. 

(7)  Any person aggrieved by any order passed by the Deputy Commissioner under 
any of the foregoing provisions, shall appeal within one month of the date of receipt of the 
order to the Commissioner. 
(8) The Commissioner may after hearing the aggrieved person and other contending parties, 
pass appropriate order in accordance with law.]1  



 
 

27 

 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

 26. Term of Office of the Committee of Management and Election of Chairman.- 

(1) Subject to the pleasure of the 1[Rajya Dharmika Parishat or Zilla Dharmika Parishat as 

the case may be]1, members shall hold office for a term of three years unless in the 

meanwhile the Committee is dissolved or has ceased to function. 

 (2) Where the Committee of management is constituted under section 25, the members 

shall at the first meeting of the Committee, elect a Chairman from among themselves. 

 (3) The State Government 2[or the prescribed authority]2 may nominate the Executive 

Officer as Ex-officio Secretary of the Committee of Management in respect of any notified 

institution or institutions, without voting rights. 

1[(4) in case of notified institutions managed by more than one hereditary trustee or 
founder trustee, the chairman shall be elected in accordance with such procedure as may be 
prescribed.]1 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 
                                   2. Inserted by Act 12 of 2012 w.e.f. 05.03.2012. 

 

 27. Meeting of the Committee of Management.- The Committee of Management shall 

meet at such intervals and follow such procedure in conducting its meetings, as may be 

prescribed. 

 28. Power to dissolve the Committee of Management.- (1) The 1[Rajya Dharmika 

Parishat or Zilla Dharmika Parishat as the case may be]1 shall have power to disslove a 

Committee of Management 2[including a member or hereditary trustee]2 if after holding an 

enquiry in accordance with sub-section (2), it is satisfied that the committee has; 

 (a) failed to discharge the duties or perform the functions in accordance with the 

provisions of this Act or the rules made thereunder; or 

 (b) disobeyed any lawful orders issued under the provisions of this Act or the rules 

made thereunder by the State Government or the Commissioner, Deputy Commissioner or 

Assistant Commissioner; or 

 (c) committed any malfeasance or misfeasance or is guilty of breach of trust or 

misappropriation in respect of the properties of the institution or endowment;  

 (2) Where the 1[Rajya Dharmika Parishat or Zilla Dharmika Parishat as the case may 

be]1 proposes to take action under sub-section (1) it shall frame the charge against the 

Chairman and give him an opportunity of meeting such charge or testing the evidence 

adduced against the charge and of adducing evidence in favour of the Committee; 
2[including a member or hereditary trustee]2 and the order of dissolution shall state every 

charge framed against the Committee, 2[including a member or hereditary trustee]2 

explanation offered by the committee 2[including a member or hereditary trustee]2 and the 

finding on such charge together with the reasons therefor. 

 (3) Pending enquiry under sub-section (2) the 1[Rajya Dharmika Parishat or Zilla 

Dharmika Parishat as the case may be]1 may suspend the Committee 2[including a member 

or hereditary trustee]2and appoint an administrator in accordance with section 29. 

        (4)  3[xxx]3 



 
 

28 

 

 (5) 4[xxx]4 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

                                           2. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

                                           3. Omitted by Act 27 of 2011 w.e.f. 04.05.2011. 

             4.  Omitted by Act 12 of 2012 w.e.f. 5.3.2012. 

 29. Appointment of Administrator.- The 1[the Rajya Dharmika Parishat or the Zilla 

Dharmika Parishat]1 shall appoint an officer of the State Government as Administrator in 

place of the Committee of management dissolved or suspended under sub-section (1) or (3) 

of section 28 or after the expiry of the term of office of the Committee under section 26 3[or 

for any other reasons]3 and till a new Committee of Management is constituted or for a 

period of six months whichever is earlier. 

2[Provided that for the reasons to be recorded in writing the Rajya Dharmika Parishat 
or Zilla Dharmika Parishat, by order extend the said period by any further period, not 
exceeding six months at a time. So however, the said period shall not exceed one year in 
total.]2 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

                                                 2. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

                                                 3. Inserted by Act 12 of 2012 w.e.f. 05.03.2012. 

 30. Filling up of casual vacancies.- When a vacancy occurs, either by removal, 

resignation or other wise, of a member of the Committee of Management of a notified 

institution, the 1[the Rajya Dharmika Parishat or the Zilla Dharmika Parishat  as the case 

may be]1 shall, subject to the provisions of section 25 fill up the vacancy by appointing a new 

member to the Committee. Such member of the Committee appointed shall hold office only 

so long as a member in whose place he is appointed would have been entitled to hold office 

if the vacancy had not occurred. 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

1[31.Survey and publication of lands and other property of Notified Institutions.- 
(1) The State Government may, by notification, appoint an Endowment Survey Officer and 
as many Assistant Endowment Survey Officers as may be necessary for the purpose of 
making  survey of all the properties of the notified institutions in the State. 

(2) All the Assistant Endowment Survey Officers shall perform their functions under 
the general supervision and control of Endowment Survey Officers. 

(3) The Endowment Survey Officer shall,  after making such enquiry, as he may 
consider necessary, submit his report in respect of the properties of every notified institutions 
or  any part thereof to the State Government through the Endowment Commissioner 
containing the following particulars, namely:- 

(a) the Survey number, extent, assessment of the each property of the 
notified institution; 

(b) nature and description of the property with the object, if any; 
(c) the income derived from each property to the notified institution; 
(d) such other particulars relating to the property as may be prescribed. 

(4)  The endowment Survey Officer shall while making any enquiry with regard to any 
dispute have the same powers as are vested in a Civil Court under the code of civil 
procedure, 1908 in respect of the following matters, namely:- 

(a) summoning and examining a witness; 
(b) summoning and production of any document; 
(c) requisitioning any public record from any office or any authority; 



 
 

29 

 

(d) issuing commission for examination of any witness or  accounts or 
records; 

(e) making any local inspection or local investigation; 
(f) such other matters as may be prescribed. 

(5) If during any such enquiry, any dispute arises as to whether a particular property 
is a property of notified institution or not it shall be decided after holding enquiry summoning 
the interested parties. 

(6) The State Government may direct the Endowment Survey Officer to make a 
second or subsequent survey of particular property of the notified institution and while 
resurveying the property, he shall follow the procedure specified under sub-sections (2) to 
(5). 

(7) On the receipt a report under sub-section (3) or sub-section (6), the State 
Government shall publish in the official Gazette the list of property of all the notified 
institutions on the date of commencement of the Karnataka Hindu Religious Institutions and 
Charitable Endowments (Amendment) Act, 2011 or on subsequent dates to which the report 
relates containing such other particulars as may be prescribed. 

(8) After publication of such list under sub-section (7), every notified institution shall 
maintain a register of movable and immovable properties of the institution including the 
lands, building vacant sites, structures, valuables such as gold, silver, idols, utensils, 
precious stones, articles of antique value, paintings, inscriptions on metal, palm leaves and 
such other movable properties and submit to the prescribed authority for approval. 

(9) After approval of such register, the Committee of Management or Trustees or the 
Executive Officer shall scrutinize the entries in the register every year and submit to the 
prescribed authority, a verified statement showing the alterations, omissions or additions 
required in the register for approval. 

(10) The prescribed authority on receipt of register or statement may verify or get it 
verified through local officers and after satisfying the entries made therein, may accord 
approval of the same. 

(11) Any alienation or transfer by way of sale, lease, gift, mortgage or otherwise of 
any land or other immovable property granted to or belonging to a notified institution and any 
act purporting to create any interest adverse to such institution in respect of such land or 
property shall be null and void  unless such alienation or transfer is in the best interest of the 
institution and unless it is sanctioned under section 62. 

(12) No articles of gold, silver or white metal, idols, utensils, precious stones, articles 
of antique value, paintings, ancient documents containing inscription on stone, metal and 
palm leaves and such other movable shall be disposed of in any manner without the 
permission of the State Government granted based on the report of the Commissioner.]1  

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

 32. Power in case of unauthorised alienation or transfer.- As soon as may be after 

any instance of alienation or transfer of an immovable property in violation of section 31 

comes to notice, the Deputy Commissioner or the Assistant Commissioner or any other 

officer appointed by the State Government in this behalf shall, after such enquiry as may be 

prescribed, issue notice to the alienee or the person in possession, to restore possession of 

such immovable property to the notified institution to which they belonged within thirty days 

from the date of service of such notice and in default of compliance take steps to evict the 

occupant and to restore the property to the notified institution, in accordance with the 

Karnataka Public Premises (Eviction of Unauthorised Occupants) Act, 1974. 

1[33. Suits on behalf of notified institutions.- Where it is necessary to institute a 
suit or appeal or proceedings in any Court of law  or authority , the Committee of 



 
 

30 

 

Management or the executive Officer duly authorized by the committee of management may 
file the suit by engaging Counsel with the prior approval of the prescribed Authority: 

 Provided that if the Committee of Management fails to file a suit or an appeal, the 
Assistant Commissioner shall file the same with the approval of the prescribed Authority.]1 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

 34. Arrears of rent due to a Notified Institution.- (1) Where any person is in arrears 

of rent due to a notified institution, in respect of any building, the Assistant Commissioner 

may, by order require that person to pay the same within such time as may be specified in 

the order. 

 (2) Where any person is or has at any time been in unauthorised occupation of any 

building belonging to a notified institution, the Assistant Commissioner may having regard to 

such principles of assessment of damage as may be prescribed, assess the damage on 

account of the unlawful use and occupation of such building if any, may, by order require 

that person to pay the damages within such time as may be specified in the order : 

  Provided that no such order shall be made until after issue of a notice in writing to 

the person calling upon him to show cause within such time as may be specified in the 

notice why an order should not be made and until his objections, if any, and any evidence he 

may produce in support of the same, have been considered by the Assistant Commissioner. 

 (3) If any person refuses or fails to pay the arrears payable under sub-section (1) or the 

damages payable under sub-section (2) within the time specified in the order relating 

thereto, the Assistant Commissioner may issue a certificate for the amount due to the 

Deputy Commissioner of the District, who shall proceed to recover the same as an arrears of 

land revenue. 

 (4) Any person aggrieved by the order of the Assistant Commissioner under sub-

sections (1) or (2) may within thirty days from the date of receipt of such order appeal to the 

Deputy Commissioner having jurisdiction : 

  Provided that an appeal filed after the expiry of the said period of thirty days may be 

entertained if the appellate authority is satisfied that the appellant was prevented by 

sufficient cause from filing the appeal in time. 

 (5) Where an appeal is preferred under sub-section (4) the enforcement of the order 

appealed against shall not be stayed unless the appellant has deposited an amount equal to 

fifty percent of the rent or damage, as the case may be, determined by the Assistant 

Commissioner under sub-sections (1) or (2). 

 (6) The Deputy Commissioner may after holding such enquiry as he deems fit pass 

orders in appeal which shall be final and shall not be called in question in any suit, 

application or other proceeding before any Court or other authority. 

CHAPTER VII 

BUDGET OF NOTIFIED INSTITUTIONS, ACCOUNTS AND AUDIT 

 1[35. Applicability of the provisions of the Act.-  ( 1)  Except 2[xxx]2 the provisions 

of Chapter VIII, nothing contained in this Act, is applicable to any religious institution or 
charitable endowment founded, organized, run or managed by religious  denomination. 
(2) Nothing contained in Chapter VII shall apply to a notified institution whose gross annual 
income does not exceed  rupees one lakh]1 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 
                                           2. Omitted by Act 12 of 2012 w.e.f. 05.03.2012. 



 
 

31 

 

 36. Budget of Notified Institutions.- (1) The Chairman, Manger or the Executive 

Officer of a Notified Institution shall within ninety days before the close of every financial 

year, file in such form as may be prescribed a budget showing the probable receipts and 

disbursements of such institution during the following year, along with actual income and 

expenditure for the preceding year, 1[xxx]1. The receipts portion shall comprise of the income 

proposed to be derived from Hundial collections, tasdik amount, annuity, Cash grants, 

Jathra, Rathotsava and Sevartha fees, interest on deposits, money orders, rent from land 

and building and such other income as may be prescribed: 

  Provided that in case of such class or classes of notified institutions as may be 

specified by the State Government from time to time. It shall not be necessary to file the 

annual budget before the end of each year but it shall be sufficient to file the budget once in 

three years. 

 (2) Every budget filed under sub-section (1) shall make adequate provision for,- 

 (i) the due pursuance of the objects of the Institution or Endowment and the proper 

performance of, and remuneration for, the services therein, including those for the schedule 

of articles of dittam or scale of expenditure for the time being in force and other requirements 

of worship or offering in connection with such service : 

  Provided that the salaries of Archakas and temple servants shall not exceed thirty 

five percent of its gross annual income. 

  Provided further that the budget shall provide only for such of the posts sanctioned 

and for such amount of salary as may be prescribed. 

  Explanation: Gross annual income under this Chapter shall not include. 

 (a) donations made as contribution to the capital; 

 (b) amounts realised by sale of jewels or other movable or immovable properties 

belonging to the institution; 

 (c) amounts received for specified services or charities where the service or charity is 

performed. 

 (ii) the due discharge of all liabilities and subsisting commitments binding on the 

institution; 

 (iii) the arrangement made for securing the health, safety or convenience of the 

pilgrims, worshippers or other persons resorting to the institution; 

 (iv) the construction, repair, annual maintenance, renovation and improvement of the 

institution and the buildings connected therewith: 

  Provided that such work shall not be taken up without obtaining administrative and 

technical sanction from such authority as may be prescribed. 

 (v) the audit fee at such percentage of the gross annual income as may be prescribed; 

 (vi) the Reserve Fund of the Institution at not less than ten percent of the gross annual 

income. 



 
 

32 

 

      2[(vii)the maintenance of educational Institutions owned and controlled by the notified 
institutions; 
        (viii)irrespective of the category of notified institutions, the diversion of  surplus fund not 
exceeding ten percent of the surplus fund for religious, charitable,  educational,  religious 
discourse and for any other purpose, the object of which is to preach  Dharma and Cultural 
value duly obtaining sanction  from the Commissioner.]2 

 3[(3) for the payment of contribution to the common pool fund as provided under section 

17.]3 

 (4) The budget shall be filed,- 

 (i) where it relates to an Institution whose annual income is not more than 3[rupees five 

lakh]3, to the Assistant Commissioner; 

 (ii) where it relates to an Institution whose annual income is 3[more than rupees five 

lakhs but not more than twenty-five lakhs]3, to the Deputy Commissioner with a copy thereof 

to the Assistant Commissioner; and 

 (iii) where it relates to an Institution whose annual income is more than 3[rupees  

twenty-five lakhs]3, to the Commissioner with a copy thereof to the Deputy Commissioner. 

 (5) The authority to whom the budget is presented shall as far as may be within sixty 

days of the receipt of the proposal consider it and pass orders sanctioning the budget with or 

without any alteration, omission or addition as it may deem fit, after considering the remarks 

if any made by the immediate controlling authority under sub-section (6). 

 (6) The Assistant Commissioner or the Deputy Commissioner to whom a copy of the 

budget is marked shall forward the proposal with his remarks to the Deputy Commissioner or 

the Commissioner as the case may be, who is the authority to sanction the budget. 

 (7) If in the course of a financial year the Chairman or the Executive Officer finds it 

necessary to modify the provisions made in the Budget in regard to the receipt or distribution 

of the amount to be expended under the different heads he may submit a supplemental or 

revised budget to the authority specified, in sub-section (4), which shall be dealt with in the 

same manner as specified in sub-sections (5) and (6). 

1. Omitted by Act 27 of 2011 w.e.f. 04.05.2011. 
2. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

     3. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

 37. Maintenance and Audit of Accounts.- (1) The Chairman, Manager or where an 

Executive Officer is appointed the Executive Officer shall be responsible for keeping regular 

accounts of the institutions. 

 (2) The accounts shall be kept in such form and got audited annually in such manner 

as may be prescribed : 

  Provided that in case of institutions whose gross annual income is five lakh rupees 

or more the accounts shall be got audited by the State Accounts Department. 

  1[Provided further that no audit fee shall be levied and collected if the accounts of 
the notified or declared institution are audited by the State Accounts Department.]1 

 (3) Every auditor acting under sub-section (2) shall have access to all the accounts 

books, vouchers, other documents and records in the possession of, or under the control of 

the Chairman, Manager or the Executive Officer, as the case may be. 



 
 

33 

 

 (4) Notwithstanding anything contained in the preceding sub-sections, the 

Commissioner may, for reasons to be recorded in writing, direct a special audit of the 

accounts of any notified institution. 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

 38. Audit Report.- (1) The auditor shall in his report specify all cases of irregular, illegal 

or improper expenditure or failure or omission to recover moneys or other property belonging 

to the notified institution or of loss or waste of money or other property thereof and state 

whether such expenditure, failure, omission, loss or waste was caused in consequence of a 

breach of trust or misappropriation or any other misconduct on the part of the Chairman, 

Manager or the Executive Officer, as the case may be. 

 (2) The auditor shall also report on such other matter relating to the accounts as may 

be prescribed or on which the Deputy Commissioner or Assistant Commissioner, as the 

case may be, require him to report. 

 39. Rectification of Defects disclosed in audit and orders of surcharge against 

Chairman or Executive Officer.- (1) The Authority sanctioning the budget shall send a copy 

of every audit report relating to the accounts of the Notified Institution to the Chairman, 

Manager or the Executive Officer or any other person concerned with the administration of 

that institution, as the case may be, and require him to submit an explanation thereof, within 

such period as he thinks fit. It shall be the duty of such Chairman, Manager or the Executive 

Officer or other person to remedy any defects or irregularities pointed out by the Auditor and 

report the same, together with his explanation and the explanation of any other person 

required, to the said Authority. 

 (2) If upon consideration of the report of the Auditor  along with the explanation, if any, 

furnished under sub-section (1), the Chairman, Manager or the Executive Officer or any 

other person is found guilty of negligence, breach of trust or misappropriation or misconduct, 

which has resulted in loss to the notified institution, the said Authority may, give notice to the 

person to show cause why an order of surcharge should not be passed against him and after 

considering his explanation, if any, and holding such inquiry, as he thinks fit, by an order, 

certify the amount so lost and direct the Chairman, Manager or the Executive Officer or such 

other person, as the case may be, to make good within a specified time, the loss caused to 

the notified institution. 

 (3) The said Authority shall forward a copy of the order under sub-section (2) with the 

reasons for the same by registered post to the Chairman, Manager or the Executive Officer 

of the Institution, or other person who is held guilty. 

 (4) The Chairman, Manger or the Executive Officer or any person aggrieved by an 

order, passed under sub-section (2) may, within thirty days from the date of the 

communication of the order appeal:- 

 (i) to the Deputy Commissioner where the order is passed by the Assistant 

Commissioner; 

 (ii) to the Commissioner where such order is passed by the Deputy Commissioner; and 

 (iii) to the Karnataka Appellate Tribunal, if such order is that of the Commissioner. 



 
 

34 

 

 (5) The Appellate Authority shall not stay the operation of the order pending the 

disposal of the appeal, unless sufficient security is furnished to its satisfaction. 

 (6) The Deputy Commissioner of the District in which any property of the Chairman or 

Manager or Executive Officer or other person from whom an amount is recoverable by way 

of surcharge is situated, shall on requisition made by the Assistant Commissioner, recover 

such amount as if it were an arrears of land revenue and pay the same to the notified 

institution concerned. 

 (7) If the surcharge is against the Executive Officer, it shall be recovered out of his 

salary and other amounts payable to him, as may be ordered by the authority. 

 40. Rectification of defects detected by Commissioner.- Without prejudice to the 

provisions of section 39 where the Commissioner either on his own  or on a report of the 

Deputy Commissioner or any other person, has reason to believe that the Chairman, 

Manager, Executive Officer or any other person is guilty of illegal expenditure or of causing 

loss or waste of money or other property of the Notified Institution, by mis-conduct, 

misapplication, collusion, fraud, breach of trust or misappropriation, the Commissioner may 

after such enquiry as may be necessary and after giving him an opportunity to make his 

representation.- 

 (a) pass an order directing conditional attachment of the whole or any portion of the 

property of the Chairman, Manager, Executive Officer or such other person. 

 (b) institute such criminal proceedings as may be necessary. 

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

 41. Obligations of certain Institutions.- It shall be the obligation of every Hindu 

Religious Institution and every Charitable Endowment to which this Act applies to file before 

the Commissioner every year, within sixty days from the close of that financial year,- 

 (i) an annual audited statement of its income and expenditure, and 

 (ii) an annual statement of all immoveable property and all moveable property specified 

under section 31. In such form and in such manner as may be prescribed.  

CHAPTER VIII 

DECLARED INSTITUTIONS 

 42. Declared Institutions.- The State Government may, where it is satisfied on a 

report of the Commissioner under section 43 or otherwise that any  Hindu Religious 

Institution, whether or not governed by a settled scheme, is being mismanaged, declare 

such institution to be subject to the regulation of this chapter. 

  Provided no such declaration shall be made without following the procedure 

hereinafter specified. 

 43. Notice to show cause.- (1) Where the Commissioner has reason to believe that a 

Hindu Religious Institution whether or not governed by a settled scheme  is being 

mismanaged and he is satisfied that in the interest of its administration, it is necessary to 

take proceedings under this chapter, he may, by notice published in the prescribed manner, 



 
 

35 

 

call upon the Manager and all other persons having interest, to show cause why such 

institution should not be declared to be subject to the provisions of this Chapter. 

 (2) Such notice shall state the reasons for the action proposed and specify a 

reasonable time, not being less than one month from the date of issue of the notice, for 

showing such cause. 

 (3) The Manager or any person having interest may thereupon prefer his objections, if 

any, to the issue of a declaration under this chapter. 

 (4) Such objections shall be in writing and shall reach the Commissioner before the 

expiry of the time specified in the notice aforesaid or within such further time not exceeding 

forty five days on the whole as may be extended by the Commissioner. 

 (5) Where no objections are received within the time so specified or extended, the 

State Government may, on receipt of a report from the Commissioner to that effect, by a 

notification published in the official Gazette declare such Hindu Religious Institution to be 

subject to the provisions of this Chapter. 

 (6) Where objections are received within the time so specified or extended, the 

Commissioner may authorise any officer subordinate to him to hold an enquiry into the 

objections in the manner prescribed who shall after giving the Manager or any person having 

interest an opportunity of being heard submit his enquiry report to the Commissioner as to 

whether or not the Institution should be declared to be subject to the provisions of this 

Chapter. 

 (7) After considering the enquiry report referred to in sub-section (6), if the 

Commissioner decides that the Institution should be declared as aforesaid, he shall make a 

report to that effect to the State Government, which may, by notification declare such Hindu 

religious Institution to be subject to the provisions of this Chapter. 

 (8) Every Notification issued under sub-section (5) or (7) shall remain in force for such 

period as may be specified therein and which may be extended further, so however that the 

total period shall not exceed five years from the date of the first notification, or till a new 

Committee of Management is formed to the satisfaction of the State Government whichever 

is earlier. 

 (9) Where a new Committee is formed to the satisfaction of the State Government, the 

State Government may on its own or on the report of the Commissioner direct the Executive 

Officer appointed for the institution to handover the management of the Institution to the new 

committee of management. 

 44. Effect of Declaration.- Where any Hindu Religious Institution is declared under 

section 42, the Committee of Management of the Institution by whatever name called shall 

from the date of such declaration stand dissolved and its administration shall vest in the 

State Government to be regulated in the manner hereinafter provided. 

 45. Appointment of Salaried Executive Officer.- For every Institution declared under 

this Chapter, the Commissioner shall, as soon as may be after the declaration is issued 

appoint a salaried Executive Officer for the proper administration of the Institution. 



 
 

36 

 

 46. Term of office and duties of Executive Officer.- (1) The Executive Officer shall 

hold office for such term as may be fixed by the Commissioner and he shall exercise such 

power and perform such duties as are assigned to him by the Commissioner: 

  Provided that only such powers and duties as relate to the administration of the 

properties of the religious institution shall be assigned to the Executive Officer. 

 (2) The Executive Officer shall be deemed to be a public servant within the meaning of 

section 21 of the Indian Penal Code, 1860. 

 47. Action against Executive Officer.- The Commissioner, may for good and 

sufficient cause, suspend an executive officer or initiate disciplinary proceedings against him 

for any misconduct in accordance with the Karnataka Civil Services, (Classification, Control 

and Appeal Rules) 1957. 

 48. Application of the Provisions of Chapters VI and VII in certain cases.- 

Notwithstanding anything contained in sub-section (8) of section 43, the State Government 

may while passing orders under sub-section (7) or during currency of the notification issued 

under sub-section (5) or (7) thereof declare, for reasons to be recorded in writing, that in 

respect of any Declared Institution, the provisions of Chapter VI and VII shall apply as if the 

institution is a notified institution under section 23: 

  Provided that no such declaration shall be made except after further notice is issued 

for the purpose, to the Institution concerned. 

CHAPTER IX 

POWERS AND FUNCTIONS OF COMMISSIONER  

AND OTHER OFFICERS 

 49. Power of Commissioner to issue directions.- (1) Without prejudice to the 

generality of powers granted under section 3 and subject to other provisions of this Act, the 

Commissioner shall have power to issue general or special directions to the Chairman or 

Executive Officer or any person connected with the Management of a Notified Institution or a 

Delcared Institution to ensure that the Institution is properly administered and the income 

thereof is properly accounted for or duly appropriated and applied towards the objects and 

purposes of the institution and the Commissioner may also give appropriate directions to 

such person if he finds that any property of the Institution is in danger of being wasted, 

damaged, alienated or wrongfully sold, removed or disposed off. 

 (2) It shall be the duty of every person to whom such directions are issued to comply 

with the directions issued under sub-section (1). 

 50. Power to institute and hold enquiries.- (1) The Commissioner or Deputy 

Commissioner or Assistant Commissioner may suo-motu or on receipt of a complaint in 

writing from any person having interest in any Notified Institution or Declared Institution, 

institute an enquiry with regard to the institution either generally or for any particular 

purpose. 

 (2) The Commissioner, Deputy Commissioner or Assistant Commissioner may either 

hold the enquiry himself or authorise any officer subordinate to him to hold the enquiry and 



 
 

37 

 

the officer authorised to hold the enquiry shall after the enquiry, submit his report to the 

authorising officer. 

 (3) For the purpose of any such enquiry, the officer holding the enquiry may, by notice, 

require any person to attend at a specified time and place and give evidence or produce 

documents which are in his custody or control and which relate to any matter in question at 

the enquiry. 

 (4) Necessary expenses of any person for appearing to give evidence or produce 

documents for the purpose of the enquiry shall be paid in the manner prescribed. 

 (5) The Deputy Commissioner or the Assistant Commissioner to whom the report is 

submitted under sub-section (2) shall forward the same to the Commissioner, who shall, if he 

is satisfied that there is a prima facie case against the Chairman, Executive Officer or other 

person connected with the Management of the Institution, take such steps as are necessary 

under the provisions of this Act, to protect the interest of the Institution. 

 (6) The Commissioner may at any stage of the enquiry call for the records of enquiry 

and examine the legality of any steps taken or order made and pass such order as he 

deems fit. 

 51. Power to take action for protection of property.- (1) Where it is brought to the 

notice of the Commissioner by the Deputy Commissioner or Assistant Commissioner by a  

report or by an application signed by atleast two persons having interest in a Notified 

Institution or a Delcared Institution and supported by proper affidavits,- 

 (a) that any property belonging to the Notified Institution or delcared institution is in 

danger of being wasted, damaged or illegally alienated by any person; or 

 (b) that the Chairman, Manager, Executive Officer or other person is intending or 

making attempts to remove or alienate any such property illegally; 

  The Commissioner may pass appropriate interim order to prevent the illegal 

removal or alienation of such property, on such terms as he thinks fit, for keeping of 

accounts, furnishing security, production of property or such other Act. 

 (2) The Commissioner shall in all such cases, except where it appears that the object 

of passing the interim order would be defeated or delayed, give notice of the facts brought to 

his notice to the person concerned before passing the order. 

 (3) After hearing the Chairman, Manager, Executive Officer or other person concerned 

and after holding such enquiry as he thinks fit, the Commissioner may confirm, discharge, 

vary or set aside the interim order or pass any other appropriate order. 

 (4) In case of disobedience or breach of the terms of any order passed under this 

section, the Commissioner may apply to the Court for an appropriate order to prevent the 

illegal removal or alienation of the property belonging to the Notified Institution or Delcared 

Institution. 

 52. 1[xxx]1 

1.  Omitted by Act 12 of 2012 w.e.f. 5.3.2012. 



 
 

38 

 

1[53.Registration of temples.- (1) The Trustee, the Manager or any other person in 

charge of the Management of any temple, endowment other than temples notified under 
section 23 of the Act shall within ninety days from the date of commencement of  the 
Karnataka Hindu Religious and Charitable Endowments (Amendment) Act, 2011 make an 
application for its registration to the Assistant Commissioner within whose jurisdiction such 
temple is situated:   

Provided that the Assistant Commissioner may for sufficient reasons to be recorded,  
extend time for making application.  

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

(i) The history and origin of the temple, its nature and the determination, if any. 
(ii) Name of the founder, the name of past and present trustees. 
(iii) Particulars of institutions or endowments and the scheme of administration, 

decree or any other record of the rights pertaining to the establishment of the 
institution.  

(iv) Particulars of immovable and movable properties including  jewels, gold,  
silver, precious stone, vessels, utensils  belonging to the temple with 
estimated value and the  securities, funds and annual income derived out of 
it. 

(3) On receipt of application, the Assistant Commissioner shall   after making such 
enquiry as he thinks fit, and on hearing  the person having interest, pass an order for its 
registration and grant certificate to that effect containing the particulars furnished in the 
application with any alteration made by him  as a result of his enquiry.   

(4) The particulars relating to every temple contained in the certificate of registration 
granted under sub-section (3), shall  be entered in register of temples maintained by the 
Assistant  Commissioner, in respect of all institutions registered and   one copy of entries 
made in the register, pertaining to every institution shall be furnished to the Deputy 
Commissioner and to the Commissioner.  
(5) Where any trustee or other person incharge of the temple fails to apply for the 
registration of the temple, Assistant  Commissioner shall give notice to such  trustee or other 
person interested to make an application within the specified period and if he fails to make 
such an  application within a period specified, the Assistant Commissioner may have the 
temple registered after following the procedure as may be prescribed and recover the cost 
incurred for such registration from the funds of the   temple.]1 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

 54. Encroachment upon lands and buildings.-  Where the Assistant Commissioner 

has reason to believe that any person has encroached upon any land or building which is 

appertinant to or adjoins any sacred tank, well, spring or water course belonging to a notified 

institution or a declared institution whether situated within or outside the precincts thereof or 

any space within or outside the prakaras, mantaps, court yards or corridors of the institution, 

the Assistant Commissioner may cause to be served upon the encroacher a notice 

specifying the particulars of encroachment and calling upon him to show cause before a date 

to be specified in the notice why an order requiring him to remove the encroachment should 

not be made. A copy of the notice shall also be sent to the Chairman, Manager or such other 

person interested in the institution and after considering the objections, if any, of the 

encroacher and the Chairman, Manager or such other person, the Assistant Commissioner 

may, if he decides that there has been an encroachment, by order, require the encroacher to 

remove the encroachment and deliver possession of the land or building encroched upon, to 

the Chairman, Manager or such other person interested in the institution before the date to 

be specified in the order. 



 
 

39 

 

 (2) Where before the date specified in the order under sub-section (1), the encroacher 

has not removed the encroachment and has not vacated the land, building or place, the 

Assistant Commissioner shall take steps to resume and restore such land, building or place 

to the Institution in accordance with the provisions of the Karnataka Public Premises 

(Eviction of Unauthorised Occupants) Act, 1974. 

 55. Power of Eviction of lessee, licensee or mortgagee with possession in certain 

cases.- (1) Where the Assistant Commissioner is of the opinion that the lessee, licensee or 

mortgagee with possession of any land or building belonging to a Notified Institution or a 

Declared Institution has taken any action which has marred or is likely to mar the artistic 

appearance, aesthetic beauty or religious character of the Institution, the Assistant 

Commissioner shall cause to be served on the lessee, licensee or mortgagee concerned, a 

notice calling upon him to show cause why an order terminating the lease or licence or 

mortgage and directing delivery of possession to the Chairman, Manger, Executive Officer or 

other person concerned with the affairs of the Institution before a specific date, should not be 

made. A copy of the notice shall also be served on the Chairman, Manager, Executive 

Officer or other person of the Institution. 

 (2) After considering the objections, if any received from the lessee, licensee or 

mortgagee, the Assistant Commissioner may, if he decides that the artistic appearance, 

aesthetic beauty or the religious character has been marred or is likely to be marred by the 

action of the lessee, licence or mortgagee, by order terminate the lease or licence or 

mortgage and direct delivery of possession of the property to the Chairman, Manager or 

Executive Officer or other person managing the affairs of the Institution before a date to be 

specified in the order. 

 (3) Where before the date specified in the order under sub-section (2), the lessee, 

licensee or mortgagee has not delivered the provision of the property the Assistant 

Commissioner may take steps to recover and restore the property to the Institution under the 

Karnataka Public Premises (Eviction of Unauthorised Occupants) Act, 1974. 

 56. Power to put Chairman or Executive Officer in possession.- Where a person 

has been appointed as Chairman, Manager or Executive Officer of a Notified Institution or 

Declared Institution to discharge the functions as such, in accordance with the provisions of 

this Act and he is prevented by any person from taking possession of the records, accounts 

and properties thereof, the Deputy Commissioner shall, by order, direct that the records, 

accounts and properties be handed over to such Chairman, Manager or Executive Officers 

as the case may be, before a specified date. 

 57. Chairman or Executive Officer not to lend or borrow moneys.- No Chairman, 

Manager or Executive Officer shall either lend or borrow money for the purpose of or on 

behalf of the Notified Institution or Declared Institution of which he is the Chairman, Manager 

or Executive Officer. 

 58. Commissioner, etc., to observe appropriate customs, usage's and practices.- 

The Commissioner, the Deputy Commissioner, and Assistant Commissioner and every other 

person exercising powers or performing functions under the Act shall not interfere with, and 

shall observe the customs, usages, ceremonies and practices appropriate to the Notified 

Institution or Declared Institution in respect of which such powers are exercised. 



 
 

40 

 

 59. Power to decide questions affecting Hindu Religious or Charitable purpose.- 

(1) If in any suit or legal proceedings it appears to the Court that any question affecting a 

religious or charitable purpose relating to a Notified Institution or a Declared Institution is 

involved, the court shall not proceed to determine such question until after notice has been 

served on the Deputy Commissioner or the Assistant Commissioner having jurisdiction. 

 (2) If, upon receipt of such notice or otherwise, the Deputy Commissioner or Assistant 

Commissioner makes any application in that behalf, he shall be added as a necessary party 

at any stage of such suit or proceeding. 

 (3) For the purpose of this Section 'Court' means any Civil Court of competent 

jurisdiction in the State of Karnataka. 

 60. Power of Inspection and Supervision.- (1) The Commissioner, the Deputy 

Commissioner or the Assistant Commissioner or any other Officer generally or specifically 

empowered by the State Government in this behalf shall have the power; 

 (a) to enter upon and inspect or cause to be entered upon and inspected any property 

belonging to a Hindu Religious Institution : 

 (b) to call for any extract from or inspect any proceedings of any Hindu Religious 

Institution and any books of account in the possession of or under the control of the 

Chairman, Manager, Executive Officer or any other person managing the affairs of such 

institution ; 

 (c) to call for any return, statement, account or report which he may think fit, from any 

person connected with a Hindu Religious institution ; 

  Provided that in entering upon any property belonging to a religious institution, the  

officers making the entry and inspection shall not enter without first giving reasonable notice 

to the Chairman, Manager, Executive Officer or other person and shall not conduct himself 

without due regard to the religious practice, custom or usage of the Institution. 

 (2) If, on inspection or examination of the books of accounts or of a report called under 

sub-section (1), any act or omission on the part of the Chairman, Manager, Executive Officer 

or any other person connected with the institution is found resulting in loss to the institution, 

the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case 

may be, shall require such person to submit an explanation within such time, as he thinks fit. 

 (3) If, upon consideration of the books of accounts or of a report called for under sub-

section (1) and the explanation if any submitted under sub-section (2) and after holding an 

enquiry in the prescribed manner, the Commissioner, the Deputy Commissioner or the 

Assistant Commissioner is satisfied that any person connected with the Hindu Religious 

Institution has been guilty of gross negligence, breach of trust or misconduct which has 

resulted in loss to the Hindu religious Institution, he shall record a finding accordingly. 

 (4) If the finding is by the Assistant Commissioner he shall submit it to the Deputy 

Commissioner who shall forward it to the Commissioner with his remarks, and if the finding 

is by the Deputy Commissioner he shall submit it to the Commissioner. 



 
 

41 

 

 (5) The Commissioner, shall after examining the records of the Deputy Commissioner 

or the Assistant Commissioner or both and after giving an opportunity to the person 

concerned and holding such further enquiry as he thinks fit, determine; 

 (a) the amount of loss caused to the Hindu Religious Institution; 

 (b) whether such loss was due to any gross negligence, breach of trust, misapplication 

or misconduct on the part of any person. 

 (c) whether the Chairman, Manager, Executive Officer or any other person was 

responsible for such loss; 

 (d) the amount which the Chairman, Manager or the Executive Officer or any other 

person is liable to pay to the Hindu Religious Institution for such loss. 

 (6) On such determination under sub-section (5) that any person is liable to pay to the 

Hindu Religious Institution any amount for the loss caused to the institution, the 

Commissioner may direct that the amount shall be surcharged on such person. 

 (7) The Deputy Commissioner of the District in which any property of the Chairman or 

other person from whom an amount is recoverable by way of surcharge is situated shall on 

requisition made by the Assistant Commissioner, recover such amount as if it were an 

arrears of land revenue and pay the same to the Notified Institution concerned. 

 (8) If the surcharge is against the Executive Officer, it shall be recovered out of his 

salary and other amounts payable to him, as may be ordered by the authority. 

 61. Investment of Money belonging to a Notified Institution or Declared 

Institution.- All monies belonging to a Notified Institution or  a Declared Institution and not 

required for immediate use shall be deposited only in a Nationalised Bank or with the 

permission of the State Government in any Scheduled Bank or Banking Institution approved 

by the State Government. 

 62. Alienation of Immoveable Property.- (1) Any exchange, gift, sale or mortgage or 

lease of any immovable property belonging to or given or endowed for the purpose of any 

Notified Institution or a Declared Institution shall be null and void unless it is sanctioned by 

the State Government as being necessary or beneficial to the Institution and such sanction 

shall be made subject to such restrictions or conditions as may be prescribed : 

  Provided that before such sanction is accorded, particulars relating to the proposed 

transaction shall be published in such manner as may be prescribed, inviting objections and 

suggestions and all objections and suggestions received in that behalf shall be duly 

considered by the State Government. 

 (2) Where it is found subsequently that the permission under sub-section (1) has been 

obtained by fraud or misrepresentation the State Government shall be competent to cancel 

the permission so granted, after giving due opportunity of being heard to all the concerned. 

 (3) Every sale of immovable property sanctioned under sub-section (1) shall be 

effected by public auction in the prescribed manner and subject to confirmation by the 

Commissioner within a period to be prescribed : 



 
 

42 

 

  Provided that the State Government may in the interest of the Notified Institution or 

the Declared Institution and for reasons to be recorded in writing permit the sale of such 

immovable property otherwise than by public auction. 

 (4) Whenever any alienation, transfer or other act in respect of immovable property 

which is not valid under sub-section (1) comes to the knowledge of the Assistant 

Commissioner, he may after such inquiry as he deems necessary to make issue notice to 

the alienee or other person in possession to restore such land to the institution to which it 

belongs within three months from the date of service of notice and in default of compliance 

the Assistant Commissioner shall take steps to resume and restore such land or building to 

the institution in accordance with the provisions of the Karnataka Public Premises (Eviction 

of unauthorised Occupants) Act, 1974. 

 

CHAPTER X 

APPEAL, REVISION AND EXECUTION OF ORDERS 

 63. Revisional Powers of 3[1[Commissioner]1]3.- (1) The 3[1[Commissioner]1]3 may  

call for and examine the records and proceedings before the Assistant Commissioner or 

Deputy Commissioner 2[the  Committee of management or the executive officer]2   for the 

purpose of satisfying himself as to the correctness of the finding or order recorded or passed 

by the Assistant Commissioner or Deputy Commissioner 2[the  Committee of management 

or the executive officer]2 and may either annul, reverse, modify or confirm the said finding or 

order or may direct the Assistant Commissioner or Deputy Commissioner 2[the  Committee 

of management or the executive officer]2 to make further enquiry or take such additional 

evidence as he may think necessary or he may himself take the additional evidence : 

  Provided that the 3[1[Commissioner]1]3 shall not record or pass any order without 

giving the party affected thereby an opportunity of being heard. 

 (2) Nothing in sub-section (1) shall entitle the 3[1[commissioner]1]3 to call for and 

examine the record of  any case during the period in which an appeal can lie or after an 

order has been passed by him on such appeal. 

  1. Substituted by Act 17 of 2007 w.e.f. 5.1.2007. 

                 2. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

  3.  Substituted by Act 12 of 2012 w.e.f. 5.3.2012. 

 
1[63A. Appeal to the Rajya Dharmika Parishat and appeal against its order.- (1) 

Any person aggrieved by the order of Rajya Dharmika Parishat in exercise of its original 
jurisdiction may prefer an appeal to High Court on a substantial question of law.  

(2)  Any person aggrieved by the orders passed by the Zilla Dharmika Parishat under 
any of the provisions of this Act may appeal to the Rajya   Dharmika Parishat within a period 
of thirty days from the date  of the order.  The Rajya Dharmika Parishat shall after giving 
notice to all  the concerned parties and on hearing both the parties  pass  orders in 
accordance with law.  

63B. Review by the Government.- The State  Government may call for and examine 
the records of any proceedings or order passed by the Commissioner or Deputy 
Commissioner for the purposes of satisfying itself as to the correctness, legality  or propriety 



 
 

43 

 

of any order or proceeding and may after giving reasonable opportunity to the interested 
persons to be heard and pass such order in respect thereof as deems fit.]1 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

 64. Computation of Limitation.- In computing the period of time fixed for an appeal or 

revision under this Act, the provisions of section 5, 12 and 14 of the Limitation Act, 1963 

shall apply. 

 65. Civil Procedure Code to apply to Proceedings under the Act.- Save in so far as 

they are inconsistent with anything contained in this Act, the provisions of the Code of Civil 

Procedure, 1908 shall apply to all proceedings under this Act. 

 66. Officers holding enquiries to have powers of Civil Court.- In holding enquiries 

under this Act, 1[Rajya Dharmika Parishat, Zilla Dharmika Parishat and]1 the Officer holding 

the same shall have the same powers as are vested in courts in trying a suit, in respect of 

the following matters under the Code of Civil Procedure, 1908, namely ,- 

 (a) Proof of facts by affidavit; 

 (b) summoning and enforcing attendance of any person and examining him on oath; 

 (c) compelling the production of  documents; 

 (d) issuing of commission. 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

 67. All enquiries to be Judicial Proceedings.- All enquiries and appeals under this 

Act shall be deemed to be judicial proceedings within the meaning of sections 193 or 228, 

and for the purposes of section 196, of the Indian Penal Code and every authority holding 

enquiry or hearing appeal shall be deemed to be a civil court for the purpose of section 195 

and Chapter XXVI of the Code of Criminal Procedure, 1973. 

 68. Bar of Jurisdiction.- Save as expressly provided in this Act, no civil Court shall 

have jurisdiction to decide or deal with any question which is by or under this Act required to 

be decided or dealt with by an officer or authority under the Act or in respect of which the 

decision or order of such officer or authority is made final and conclusive. 

CHAPTER XI 

MISCELLANEOUS 

 69. Removal of Discrimination in the distribution of Prasada or Theertha.- (1) 

Notwithstanding anything contained in this Act or in any text, rule of interpretation of Hindu 

Law or any custom or usage forming part of the law or in any other law or in any decree of 

court, no discrimination shall be made in the distribution of prasada or theertha in any temple 

or other religious place on grounds only of caste, sex, place of birth, or any of them. 

  Explanation.- In this section,- 

 (a) 'Prasada' means any cooked rice or other eatable, any fruits, flower, leaf, vibuthi, 

kumkuma, tulsi, bilwari, turmeric, sandal paste or other like thing distributed as prasada by 

whatsoever name called; 

 (b) 'Theertha' means sacred water, jaggery water or milk and includes other like things 

distributed as theertha in a temple by whatsoever name called; 



 
 

44 

 

 (2) Nothing contained in this Act shall, save as otherwise provided in sub-section (1) 

and in clause (2) of Article 25 of the Constitution, be deemed to confer any power or impose 

any duty in contravention of the rights conferred on any religious denomination or any 

section thereof by Article 26 of the Constitution. 

1[69A. Abolition of share in hundi and other income of the temple.- 
Notwithstanding anything contained in  any judgement, decree or or order of any court, 
tribunal or any authority or in any scheme, custom, usage or agreement or in any manual 
prepared by any institution or in any deed, sannad, order of the Government to the contrary 
governing any religious or charitable institution or endowment, any share which is payable or 
being paid or given or allowed at the commencement of the Karnataka Hindu Religious and 
Charitable Endowment (Amendment) Act, 2011 to any trustee, Dharmadarshi, 
Dharmakartha, Muthavalli or any office holder or servant including an archak or mirasidar or 
mujavar in the hundi or in kanike or in other income of the institution shall not have share 
except the seva commission and  thatte kaasu.   

69B. Bar from collecting fund on behalf of notified institutions or declared 
institutions.- (1) No individual, organisation, Seva Samithi or development committee 
registered or not, shall be entitled to collect seva  fund or donation for any  purpose in the 
name of the notified or institution or declared institution unless it is sanctioned by the  
prescribed authority. 

 (2)  The prescribed authority is competent to hold enquiry under section 50 and pass 
orders on the complaint received from any devotee or public about the unauthorised 
collection of fund in the name of any  notified or declared institution, including the order to 
confiscate and to credit such fund to the account of the concerned institution.” 

69C. Fixing the standard scales of expenditure.- (1) The Committee of Management 
of a notified institution may from time to time submit proposal to the prescribed authority 
fixing the dittam or scale of expenditure in the institution and the amount which would be 
allotted to the various viniyogas connected with such institution with the details of  custom, 
practice, usage and rituals prevailing in the institution as may be prescribed within six 
months from the date of commencement of the Karnataka Hindu Religious Institutions and 
Charitable Endowments (Amendment) Act, 2011. 

(2) The prescribed authority on receipt of such proposal, after satisfying itself of the 
correctness of the proposal may  accord approval of the same or it may return the proposal 
with such observation to the Committee of Management seeking additional information if any 
and the Committee shall furnish the required information to the satisfaction of the prescribed 
authority which will accord approval with such restrictions as it may deem fit depending on 
the income of the institution. 

69D. Constitution of Architectural Committee.- (1) The State Government may 
constitute for the state, a committee called Architectural committee consisting of the 
following members, namely:- 

(i) An officer of the rank of the Superintending Engineer of the Department of 
Architecture appointed by the Government shall be the Ex-officio Chairman 

(ii) The Chairman of the Shilpakala Parishat Member 

(iii) One Stapathi nominated by the State Government Member 

(iv) One Agama expert nominated by the State Government Member 

(v)  One Vaastu expert nominated by the State Government Member                             

    
(2) The term of the members other than the Chairman of the  Architectural 

Committee shall be three years. 
(3) The age, qualification of the members and the powers and functions of the 

Architectural Committee shall be such  as may be prescribed.]1 



 
 

45 

 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

 70. Commissioner, and other Officers to be Public Servants.- The Commissioner, 

Deputy Commissioners, Assistant Commissioners and other subordinate officers appointed 

under this Act shall be deemed to be public servants within the meaning of section 21 of the 

Indian Penal Code and the Prevention of Corruption Act, 1988 (Central Act 49 of 1988). 

 71. Costs and expenses incurred on legal proceedings by the Commissioner, 

etc.- All costs, charges and expenses incurred by 1[the Rajya Dharmika Parishat or the Zilla 

Dharmika Parishat or]1 the Commissioner or the Deputy Commissioner or Assistant 

Commissioner as a party to, or in connection with legal proceedings under this Act in respect 

of any Hindu Religious institution or Charitable Endowment shall, be payable out of the 

property or funds of such institution, except in case where the liability to pay the sum has 

been laid on any party or other person personally and the right to reimbursement under this 

section has been negated in express terms. 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

 72. Costs of proceedings before Courts.- The costs, charges and expenses of and 

incidental to any suit, appeal or application under this Act before any court including the High 

Court, 1[wherever not specified]1 shall be in the discretion of the Court, which may direct the 

whole or part of such costs, charges and expenses to be met from the property or funds of 

the religious institution concerned or to be borne and paid in such manner and by such 

person as it thinks fit. 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

 73. Costs of proceedings before the Commissioner or the Deputy Commissioner 

or Assistant Commissioner.- The costs, charges and expenses of, and incidental to, any 

appeal, application or other proceeding before 1[the Rajya Dharmika Parishat or the Zilla 

Dharmika Parishat or]1 the Commissioner or the Deputy Commissioner or the Assistant 

Commissioner shall be in his discretion and he shall have full power to determine by whom 

or out of what property or funds and to what extent such costs charges and expenses are to 

be paid. 

1. Inserted by Act 27 of 2011 w.e.f. 04.05.2011. 

 74. Court fees.- Notwithstanding anything contained in the Karnataka Court Fees and 

Suits Valuation Act, 1958, no Court fee shall be payable in  respect of any suit, petition or 

application filled under this Act by the Commissioner, Deputy Commissioner or Assistant 

Commissioner in his official capacity. 

 75. Immunity from suits and proceedings.- (1) No suit, prosecution of other 

proceedings shall be instituted against the State Government or any officer or authority in 

respect of anything done or purported to be done in good faith under this Act. 

 (2) No suit shall, without the previous sanction of the State Government, be instituted 

against the Commissioner in respect of a Charitable Institution or Hindu Religious Institution 

of which he has been appointed or authorised to act as a Trustee or Manager or such other 

position. 



 
 

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 76. Power to make Rules.- (1) The State Government may, after previous publication 

and by notification, make such rules as may be necessary for the purposes of carrying into 

effect the provisions of this Act. 

 (2) In particular and without prejudice to the generality of the foregoing provisions, such 

rules may provide for all or any of the following matters, namely,- 

 (a) designation, powers, duties and functions of subordinate officers appointed 

under section 5 ; 

 (b) regulation of emoluments, hours of work and conditions of service of Archakas 

under section 12, and of the temple servants under section 15; 

 (c) pattern of temple servants under section 14 ; 

 2[(d) conduct of affairs of the Rajya Dharmika Parishat and Zilla Dharmiak Parishat 

constituted under section 20 and 21 respectively;]2 

 (e) duties and powers of superintendence and control, which the Commissioner, 

Deputy Commissioner or Assistant Commissioner has to perform or exercise 

generally or in respect of a notified institution under section 24 ; 

 (f) the authority competent to constitute the committee of management under 

section 25 and the procedure for appointment of members of such committee 

and verification of their antecedents and other matters; 

 (g) the procedure for conduct of meetings of the  committee of management under 

section 27 ; 

 (h) the form of appeal and the fee to be paid for filing an appeal under the Act; 

 (i) the form and manner of submissions of annual audited accounts and property 

statements under section 41 ; 

 (j) the manner of enquiry under section 43 ; 

 (k) the inspection of documents and the fees to be levied for such inspection; 

 (l) the fees to be levied for the issue and service of processes and notices; 

 (m) the grant of certified copies and the fees to be levied thereof; 

 (n) the form of budget to be submitted by the Chairman, Manager, Executive 

Officer or such other person under Chapter VII; 

 (o) the percentage of audit fee; 

 (p) the preservation, maintenance, management and improvement of the 

properties and buildings of Notified Institutions and Declared Institutions 

including architectural, sculptural and epigraphical features; 

 (q) the particulars which an account should contain and the manner in which the 

accounts of Notified Institutions shall be audited and the time and place of audit 

and the form and contents of the auditor's report; 

 (r) the preparation and sanction of the estimates and acceptance of tenders in 

respect of constructions and for supply of stocks to Notified Institutions; 



 
 

47 

 

(s) paying expenses of a person attending an enquiry under section 50; 

1[(t) the management and preservation, development of  properties  of notified 
institutions including formation of  Development  Committee; 

(u) regulating right of conduct of  temple yakshagana melas and auction  of various 
rights during Jathra etc., such as mudi, manure,  shops etc.; 

     (v) formation of State Level architectural Committee for according approval for the 
construction, renovation, repairs and reconstruction of temples; 

 (w) powers and functions of the Management Committee and executive Officers; 
 (x) any other matter which has to be or may be prescribed  under  this Act.]1 

 (3) Every rule made under this section and every notification issued under section 77 

shall be laid as soon as may be after it is made or issued before each House of the State 

Legislature while it is in session for a total period of thirty days which may be comprised in 

one session or in two or more successive sessions, and if before the expiry of the session in 

which it is so laid or the sessions immediately following, both Houses in making any 

modification in the rule or order or that the rule or order should not be made, the rule or order 

shall thereafter have effect only in such modified form or be of no effect, as the case may be, 

however, that any such modification or annulment shall be without prejudice to the validity of 

anything previously done under that rule or order. 

1. Substituted by Act 27 of 2011 w.e.f. 04.05.2011. 

                               2.  Substituted by Act 12 of 2012 w.e.f. 5.3.2012. 

 77. Power to remove difficulties.- (1) If any difficulty  arises in giving effect to the 

provisions of this Act in consequence of the transition to the said provisions from the 

provisions of the Acts in force immediately before the commencement of this Act, the State 

Government may, by notification make such provisions as appear to it to be necessary or 

expedient for removing the difficulty. 

 (2) If any difficulty arises in giving effect to the provisions of this Act (otherwise than in 

commencement of this Act), the State Government may, by notification, make such 

provisions not inconsistent with the purposes of this Act, as appear to it to be necessary or 

expedient for removing the difficulty. 

 (3) The provisions made by any notification under sub-section (1) or sub-section (2) 

shall have effect as if enacted in this Act and any such notification may be made so as to be 

retrospective to any date not earlier than the appointed day. 

 78. Repeal and Savings.- (1) The following enactments, namely:- 

 (a) The Religious Endowments Act, 1863 (Central Act XX of 1863); 

 (b) The Charitable Endowments Act, 1890 (Central Act VI of 1890); 

 (c) The Charitable and Religious Trusts Act, 1920 (Central Act No. XIV of 1920); 

1[(d) The Bombay Public Trust Act, 1950 (Bombay Act No. XXIX of 1950)]1  

  shall not apply to the Charitable Endowments and Hindu Religious Institutions 

governed under this Act. 

 (2) The following enactments namely:- 

 2[(a) XXIX]2 



 
 

48 

 

 (b) The Madras Hindu Religious and Charitable Endowments Act, 1951 (Madras 

Act XIX of 1951); 

 (c) The Coorg Temple Funds Management Regulation, 1892 (Regulation IV of 

1892). 

 (d) the Mysore Religious and Charitable Institutions Act, 1927 (Mysore Act VII of 

1927); and 

 (e) the Hyderabad Endowment Regulations, 1349F; 

 (f) The Renuka Yellamma Devasthana (Administration) Act, 1974 (Karnataka Act 

34 of 1974). 

 (g) The Coorg Temples Fund Management Act, 1956 (Coorg Act VIII of 1956). 

  are hereby repealed; 

  Provided that section 6 of the Karnataka General Clauses Act, 1899 (Karnataka Act 

III of 1899) shall be applicable in respect of the repeal of the said enactment and section 8 

and section 24 of the said Act shall be applicable as if the said enactments are repealed and 

re-enacted by this Act. 

                        1. Inserted by Act 25 of 2024 w.e.f. 01.05.2003. 

    2. omitted by Act 25 of 2024 w.e.f. 01.05.2003. 

 

 79. Amendment of Karnataka Act 32 of 1974.- In the Karnataka Public Premises 

(Eviction of Unauthorised Occupants) Act, 1974 (Karnataka Act 32 of 1974), in section 2, in 

clause (e), for sub-clause (iv), the following shall be substituted, namely:- 

  "(iv) a Notified Institution or Declared Institution under the Karnataka Hindu 

Religious Institutions and Charitable Endowments Act 1997". 

 The above translation of the PÀ£ÁðlPÀ »AzÀÆ zsÁ«ÄðPÀ ¸ÀA¸ÉÜUÀ¼ÀÄ ªÀÄvÀÄÛ zsÀªÀiÁðzÁAiÀÄ 
zÀwÛUÀ¼À C¢ü¤AiÀĪÀÄ, 1997 (2001gÀ PÀ£ÁðlPÀ C¢ü¤AiÀĪÀÄ ¸ÀASÉå 33) be published in the official 

Gazette under clause (3) of Article 348 of the constitution of India. 

 

* * * * 

 



 
 

49 

 

REVENUE SECRETARIAT 
NOTIFICATION 

No: RD/172/Musevi/2001, Bangalore, Dated: 30.04.2003 

 

In exercise of the powers conferred by Sub-section (3) of Section (1) of the 

Karnataka Hindu Religious Institutions and Charitable Endowments Act, 1997 (Karnataka 

Act 33 of 2001) the Government of Karnataka hereby appoints First May 2003 to be the date 

on which all the provisions of the Act shall come into force in respect of all clauses of Hindu 

Religious Institutions and Charitable Endowments.  

 
By order and in the name of 

Governor of Karnataka, 
 
 

B.M. SANNALINGANNAVAR] 
Under Secretary to Government 
Revenue Department (Muzrai) 

 

 

KARNATAKA ACT NO. 25 OF 2024 
(First Published in the Karnataka Gazette Extra-ordinary on the 10th day of June, 2024) 

  
 
 
 

 
 

THE KARNATAKA HINDU RELIGIOUS INSTITUTIONS AND CHARITABLE 
ENDOWMENTS (AMENDMENT) Act, 2023 

 (Received the assent of the Governor on the 21st day of May, 2024) 
 

 

 An Act further to amend the Karnataka Hindu Religious Institutions and 

Charitable Endowments Act, 1997. 

 Whereas it is expedient further to amend the Karnataka Hindu Religious 

Institutions and Charitable Endowments Act, 1997 (Karnataka Act 33 of 2001) for the 

purposes hereinafter appearing; 

  Be it enacted by the Karnataka State Legislature in the seventy fourth year of the 

Republic of India as follows:- 

 1. Short title and commencement.- (1) This Act may be called the 

Karnataka Hindu Religious Institutions and Charitable Endowments (Amendment) 

Act, 2023. 

 (2) It shall be deemed to have come into force with effect from 1st day of  May, 

2003. 



 
 

50 

 

2. Amendment of section 78.- In the Karnataka Hindu Religious Institutions  

and Charitable Endowments Act, 1997 (Karnataka Act 33 of 2001) in section 78,-  

(i) in sub-section (1) after clause (c), the following shall be inserted namely:- 

“(d) The Bombay Public Trust Act, 1950 (Bombay Act No. XXIX of 1950)” 

and  

 (ii) in sub-section (2), clause (a) shall be omitted. 

 

The above translation of ಕರ್ನಾಟಕ ಹಿಂದೂ ಧಾರ್ಮಾಕ ಸಂಸೆ್ಥ ಗಳು ಮತ್ತು  

ಧರ್ಮಾದಾಯ ದತ್ತು ಗಳ (ತ್ತದ್ದು ಪಡಿ) ಅಧಿನಿಯಮ, 2023 (2024 ರ ಕರ್ನಾಟಕ 

ಅಧಿನಿಯಮ ಸಂಖೆ್ಯ : 25) be published in the official Gazette under clause (3) of 

Article 348 of the  constitution of India. 

 
THAAWARCHAND GEHLOT 

GOVERNOR OF KARANATAKA 
 

By Order and in the name of 
the Governor of Karnataka, 

 
 

 

G. SRIDHAR 
Secretary to Government 

Department of Parliamentary 
Affairs and Legislation 

 
 

KARNATAKA ACT NO. 02 OF 2026 
 

(First Published in the Karnataka Gazette Extra-ordinary on the 7th day of January, 

2026) 
 

THE KARNATAKA HINDU RELIGIOUS INSTITUTIONS AND CHARITABLE 

ENDOWMENTS(AMENDMENT) ACT, 2025 

(Received the assent of the Governor on the 6th day of January, 2026) 
 

 An Act further to amend the Karnataka Hindu Religious Institutions 

and Charitable Endowments Act, 1997. 



 
 

51 

 

 Whereas it is expedient further to amend the Karnataka Hindu 

Religious Institutions and Charitable Endowments Act, 1997 (Karnataka Act 

33 of 2001) for the purposes hereinafter appearing. 

 Be it enacted by the Karnataka State Legislature in the seventy sixth 

year of the Republic of India, as follows:- 

1. Short title and commencement.- (1) This Act may be called the 

Karnataka Hindu Religious Institutions and Charitable Endowments 

(Amendment) Act, 2025. 

(2) It shall come into force at once. 

 2. Amendment of section 25.- In the Karnataka Hindu Religious 

Institutions and Charitable Endowments Act, 1997(Karnataka Act 33 of 

2001) in section 25, in sub-section (4), in clause (ii),the words “or if he is 

deaf or mute or is suffering from virulent form of leprosy” shall be omitted. 

      The above translation of ಕರ್ನಾಟಕ ಹಿಂದೂ ಧಾರ್ಮಾಕ ಸಂಸೆ್ಥ ಗಳು ಮತ್ತು  

ಧರ್ಮಾದಾಯ ದತ್ತು ಗಳ (ತ್ತದ್ದು ಪಡಿ) ಅಧಿನಿಯಮ, 2025 (2026ರ ಕರ್ನಾಟಕ ಅಧಿನಿಯಮ 

ಸಂಖೆ್ಯ :02) be published in the official Gazette under clause (3) of Article 348 

of the constitution of India. 
THAAWARCHAND GEHLOT 

GOVERNOR OF KARANATAKA 
 

By Order and in the name of 

the Governor of Karnataka, 

 
 

                                                                       G. SRIDHAR 

Secretary to Government 
Department of Parliamentary 

Affairs and Legislation 
 

 
 


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Jurisdiction
Karnataka
Enactment date
2001-10-26
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2003-05-01

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India Code, Government of India. Text fetched 12 Oct 2026. Source metadata reports last modification: 2019-03-20. Check the linked official text and subsequent notifications when applying a provision.

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