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      • 1. Short title.
      • 2.
      • 3. Form and Service of Notice to Encroacher.
      • 4. Enquiries.
      • 5.
      • 6.
      • 1. Short title.
      • 2. Application.
      • 3. Definition.
      • 4. Hereditary Archaka Scheme.
      • 5. Hereditary Archaka Families.
      • 6. Rule of Succession.
      • 7. Right to Archakatvam.
      • 8. Honours.
      • 9. Category of Hereditary Archakas.
      • 10. Emoluments.
      • 11. Benefits.
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      • 1. Short title, extent, application and commencement.
      • 2. Definitions.
      • 3. Appointments etc., of Commissioner, Additional Commissioner, Regional Joint Commissioner, Deputy Commissioner and Assistant Commissioner.
      • 4. Qualifications for appointment of Commissioner etc.
      • 5. State to be divided into regions, divisions and subdivisions for the purposes of this Act.
      • 6. Preparation and publication of list of charitable and religious institutions and endowments on the basis of income.
      • 7. Commissioner to be corporate sole.
      • 8. Powers and functions of Commissioner and Additional Commissioner.
      • 9. Powers and functions of Regional Joint Commissioner.
      • 10. Powers and functions of Deputy Commissioner.
      • 11. Powers and functions of Assistant Commissioner.
      • 12. Powers of Commissioner etc., to enter and inspect institutions and endowments .
      • 13. Commissioner etc., to observe appropriate form, usages and practices.
      • 14. Vesting of all properties in the institution or endowment.
      • 15. Appointment of Board of Trustees.
      • 16. Abolition of heriditary trustees.
      • 17. Procedure for making appointments of trustees and their term.
      • 18. Qualifications of Trusteeship.
      • 19. Disqualifications for trusteeship.
      • 20. Chairman of the Board of Trustees.
      • 21.
      • 22. Vacancy in the office of trustee and filling of such vacancy.
      • 23. Powers of the trustee.
      • 24. Duties of the trustees.
      • 25. Fixation of dittam.
      • 26. Power of trustee of charitable or religious institution over trustee of specific endowment.
      • 27. Acts of trustees or Board of Trustees not to be invalidated by informality, vacancy etc.
      • 28. Suspension, removal or dismissal of trustee.
      • 29. Appointment and duties of Executive Officer.
      • 30. Appointment of Engineering staff.
      • 31. Appointment of Engineers, Architects and Silpis for each subdivision.
      • 32. Appointment of Subordinate Officers.
      • 33. Constitution of Endowment services for different officers or classes of officers.
      • 34. Abolition of hereditary rights in Mirasidars, Archakas and other office holders and servants.
      • 35. Appointment of office holders and servants, etc.
      • 36. Qualifications for Archaka.
      • 37. Punishment of office holders and servants.
      • 38. Power of Commissioner, Deputy Commissioner or Assistant Commissioner to punish officeholders etc., in certain cases.
      • 39. Transfer of office holders and servants.
      • 40. Office holders and servants not to be in possession of jewels etc., except under conditions.
      • 41. Power of Executive Officer not to implement resolution of the trustee or the Board of Trustees in certain cases.
      • 42. Overriding effect of the provisions of this chapter over the existing corresponding provisions.
      • 43. Registration of Charitable and Religious Institutions and Endowments.
      • 44. Power of Commissioner to have the institution or endowment registered.
      • 45. Application in regard to entry or omission to make an entry in register.
      • 46. Extract from the register maintained under Section 43 to be furnished.
      • 47. Definition.
      • 48. Certain sections of Chapter III not to apply to maths or specific endowments attached thereto.
      • 49. Fixation of dittam.
      • 50. Padakanukas and other gifts.
      • 51. Removal of Mathadhipathi.
      • 52. Filling of temporary vacancies in the office of the mathadhipathi.
      • 53. Filling of permanent vacancies in the office of mathadhipathi.
      • 54. Nomination of mathadhipathi.
      • 55. Power of Commissioner to frame schemes.
      • 56. Dharmadayam.
      • 57. Budget of charitable or religious institution or endowment.
      • 58. Accounts and audit.
      • 59. Authority to whom audit report is to be submitted.
      • 60. Contents of audit report.
      • 61. Rectification of defects in audit, etc.
      • 62. Rectification of defects detected by Commissioner.
      • 63. Agency to audit accounts.
      • 64. Duty of trustee to give all assistance and facilities to auditors.
      • 65. Liability of institution or endowment or Dharmadayam to pay annul contribution and audit fees.
      • 65A. Archakas, other office holders and servants' salary and other emoluments fund.
      • 66. Assessment of contribution on the trustee.
      • 67. Liability of institution or endowment to pay costs etc.
      • 68. Payment of contribution costs, charges and expenses.
      • 69. Establishment of Endowments Administration Fund.
      • 70. Common Good Fund.
      • 71. Vesting of Common Good Fund.
      • 72. Utilisation of Surplus Funds.
      • 73. Determination and application of properties and funds of defunct institution or endowment.
      • 74. Appropriation of endowments.
      • 75. Lease, sale of inams to be void in certain cases.
      • 76. Prohibition of transfer of lands granted for rendering service to a religious or charitable institution or endowment.
      • 77. Resumption of Inam Lands.
      • 78. Appeal.
      • 79. Prohibition of purchase of immovable property in certain cases.
      • 80. Alienation of immovable property.
      • 81. Invalidation of unauthorised sale.
      • 82.
      • 83. Encroachments by persons on land or building belonging to charitable or religious institution or endowment and the eviction of encroachers.
      • 84. Mode of eviction on failure of removal of the encroachments as directed by the Endowments Tribunal.
      • 85.
      • 86. Penalty for offences in connection with encroachment.
      • 87. Power of Endowments Tribunal to decide certain disputes and matters.
      • 88. Right of appeal against the decision of the Endowments Tribunal under Section 87.
      • 89. Compromise how to be made.
      • 90. Appeal in certain cases.
      • 91. Revision.
      • 92. Power of the Commissioner to call for records and pass orders.
      • 93. Power of Government to call for records and pass orders.
      • 94. Review.
      • 95. Application of the Act to Tirumala Tirupathi Devasthanams.
      • 96. Constitution of Board of Trustees.
      • 97. Powers and functions of the Board.
      • 97A. Constitution of Committee.
      • 97B. Powers and functions of Committee.
      • 98. Qualifications and disqualifications for Chairman and members of Board or Committee.
      • 99. Term of office of Chairman and Members of the Board or Committee.
      • 100. Chairman and members not to receive or be paid salary or other remuneration.
      • 101. Resignation.
      • 102. Cessation of office members.
      • 103. Suspension or removal of Chairman or member.
      • 104. Casual vacancy in the office of the Chairman or member.
      • 105. Dissolution and reconstitution of Board or Committee.
      • 106. Appointment of Executive Officer, Joint Executive Officer, Special Grade Deputy Executive Officer and Financial Advisor and Chief Accounts Officer etc.
      • 107. Qualifications for appointment of Executive Officer, Joint Executive Officer, Special Grade Executive Officer, Financial Advisor and Chief Accounts Officer etc.
      • 108. Term of appointment of Executive Officer and Joint Executive Officer.
      • 109. Powers and functions of Officers appointed under Section 106.
      • 110. Extraordinary powers of the Executive Officer.
      • 111. Funds of the Tirumala Tirupathi Devasthanams.
      • 112. Establishment of Hindu Dharma Prachara Parishad.
      • 113. Establishment of Sri Venkateswara Sishtacharya Vidya Samstha.
      • 114. Civic Administration of Tirumala Hills Area.
      • 115. Powers of Government to take over or transfer, control and management of educational institutions belonging to Tirumala Tirupathi Devasthanams to the Government or any authority.
      • 116. Budget.
      • 117. Accounts and Audit.
      • 118. Encroachments.
      • 119. Enquiries.
      • 120. Appeals.
      • 121. Revision.
      • 122. Review.
      • 123. Right of preemption.
      • 124. Oath of Office.
      • 125. Administration Report.
      • 126. Meeting of the Board or Committee.
      • 127. Acts of the Board or Committee not to be invalidated by informality, vacancy etc.
      • 128. Committee to be in possession of institutions and properties.
      • 129. Suits and legal proceedings by or against Tirumala Tirupathi Devasthanams.
      • 130. Cost of Proceedings etc.
      • 131. Annual Inspection.
      • 132. Power of the Commissioner to transfer proceedings etc.
      • 133. Duty of trustees, etc., to handover charge to successor and procedure for recovery of possession of institution, etc., in case of default.
      • 134. Trustee not to lend or borrow money without sanction.
      • 135. Dissolution of the Board of Trustees.
      • 136. Costs of proceedings etc.
      • 137. Appointment of specified authority by Government incertain cases.
      • 138. Public Officers to furnish copies of or extracts from certain documents.
      • 139. Power to enter and inspect.
      • 140. Bequest under will for benefit of charitable or religious institution or endowment.
      • 141. Court fee to be paid as specified in the Third Schedule of Act VII of 1956.
      • 142. Savings.
      • 143. Property of charitable or religious institution or endowment not to vest under the law of limitation after commencement of this Act.
      • 144. Abolition of shares in Hundi and other rusums.
      • 145. Adoption or amalgamation of institutions and Endowments.
      • 146. Constitution of Renovation Committee and its liability.
      • 147. Imposing of fines and execution.
      • 148. Recovery of contributions etc., as arrears of land revenue.
      • 149. Procedure and powers at enquiries under this Act.
      • 150. Notifications, orders etc., under the Act not to bequestioned in Courts of law.
      • 151. Bar of Jurisdiction.
      • 152. Constitution of Andhra Pradesh Dharmika Parishad.
      • 153. Power to make rules.
      • 154. Exemptions.
      • 155. Repeals and Savings.
      • 156. Certain enactments cease to apply to charitable andreligious institutions.
      • 157. Trustees etc., to be public servants.
      • 158. Validation.
      • 159. Power to remove difficulties.
      • 160. Overriding effect of the Act.
      • 161. Archakas and other employees welfare fund.
      • 162. Constitution of Endowments Tribunal.
      • 1. Short title.
      • 2. Definitions.
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      • 2. In these rules unless the context otherwise requires.
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      • 3. In these Rules, unless the context otherwise requires.
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      • 13. Other Office holders and servants.
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      • 17. Age.
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      • 2. Income to be collected on due dates.
      • 3. Responsibility of the trustee or the Executive Officer.
      • 4. Trustee or executive officer to grant receipts for all items of income.
      • 5. Issue of temporary receipts.
      • 6. Signature or thumb impression of persons to whom receipt is issued to be obtained.
      • 7. Accounting collections without delay.
      • 8. Only trustee or executive officer to give a valid discharge of claim.
      • 9. No expenditure without Budget Sanction.
      • 10. Expenditure to be incurred according to dittam and Budget.
      • 11. Claim indisputably payable.
      • 12. Bill to be signed by persons making claim against the institution.
      • 13. Responsibility of persons making disbursements without sanction of Executive Officer.
      • 14. Receipt to be obtained for all payments.
      • 15. All purchases shall be supported by bill or certificates.
      • 16. Arrear Claims.
      • 18. Authority to write off irrecoverable loans, etc.
      • 1. Short title.
      • 2. Definitions.
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      • 2. Definitions.
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      • 2.
      • 3. The lending or borrowing of money on behalf of the institution referred to in Rule 1 shall be subject to the following conditions, namely.
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      • 1. Short title.
      • 2. Definitions.
      • 3. Constitution of Renovation committee.
      • 4. Committee to be a Body Corporate.
      • 5. Term of office of the Committee.
      • 6. Termination of appointment.
      • 7. Functions of the Committee.
      • 8. Functions of the Chairman.
      • 9. Collection of donations.
      • 10. Receipt Books.
      • 11. Mode of collection.
      • 12. Accounts.
      • 13. Joint Account.
      • 14. Deposits.
      • 15. Meetings.
      • 16. Procedure in case of disputes.
      • 17. Resolutions to be communicated to the Commissioner etc.
      • 18. Mode of execution of works.
      • 19. Audit.
      • 20. Complaints and suggestions of the members of the Committee.
      • 21. Issue of directions by the Government etc.
      • 22. Powers of the Committee and Chairman.
      • 1. Short title.
      • 2. Form of application and presentation thereof.
      • 3. Copies to accompany the application.
      • 4. Deed of alienation, if any, to accompany the application.
      • 5. Procedure to be followed by the Revenue Divisional Officer.
      • 6. Service and publication of notice of application.
      • 7. Procedure at Inquiry.
      • 8. Publication of order of Resumption.
      • 9. Application for execution of order granting Ryotwari patta.
      • 10. Manner of execution of order granting Ryotwari Patta.
      • 11. Time for presentation of appeals.
      • 12. Procedure in appeal.
      • 1. Short title.
      • 2. Constitution.
      • 3. Method of Appointment
      • 4. Reservation of Appointment.
      • 5. Qualifications.
      • 6. Age.
      • 7. Minimum Service.
      • 8. Probation.
      • 9. Training.
      • 10. Tests.
      • 11. Unit of Appointment.
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      • 2. Definitions.
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      • 13.
      • 1. Short Title.
      • 2. Budget Sanction.
      • 3. Demand notice to remit the amount.
      • 4. Acknowledgement.
      • 5. Responsibility for prompt remittance.
      • 6. Preparation of Balance sheet.
      • 1.
      • 2.
      • 3. quorum for the special meeting shall be.
      • 4.
      • 5.
      • 6.
      • 7.

Andhra Pradesh Hindu Religious Institutions and Endowments Depositing and Investment of Moneys Rules, 1987

Last Updated 28th May, 2019 [ap240]

In exercise of the powers conferred by sub-clause (iv) of clause (b) of sub-section (5) of Section 29 read with section 153 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act,1987 (Act No.30 of 1987) the Governor of Andhra Pradesh hereby makes the following rules, the same having been previously published as required by sub-section (1) of Section 153 of the Act.

1. Short title. - These rules may be called the Andhra Pradesh Hindu Religious Institutions and Endowments Depositing and Investment of Moneys Rules, 1987.

2. Definitions. - Competent Authority means the Commissioner defined in clause (6) of Section 2 of the Act.

3. The moneys received by Charitable or Religious Institutions or Endowments shall be in the custody of the Executive Officer or the Chairman of the Board of Trustees or Trustee where there is no Executive Officer.

4. All moneys received by the Executive Officer or the Board Trustee or Trustees and in excess of the limit laid down by the Assistant Commissioner, Deputy Commissioner or Regional Joint Commissioner, or Commissioner in respect of Institutions or Endowments under their respective jurisdiction shall be deposited in a Scheduled Bank as defined in the Reserve Bank of India Act, 1934, or Government Treasury or Co-operative Banks, Regional Rural Banks or Housing Development Finance Corporation Limited if the rate of interest offered by the Government Treasury is higher than that of any Bank.

Provided that the depositing or investment of moneys shall be in made such forms and Banks in accordance with the provisions of the Income Tax Act, 1961 as amended from time to time.

5. Any moneys received as deposits shall be deposited separately and shall not be withdrawn unless required for being refunded or adjusted.

6. Deposit of moneys under Rule 4 or Rule 5 shall be made in the name of the institution or Endowment. The power to withdraw such deposits or any part thereof and operate on the Bank or Treasury account shall vest jointly in the office of the Endowment Department to be specified by the Commissioner and in the Executive Officer or the Chairman of the Board of Trustees where there is no Executive Officer;

Provided that the Commissioner shall have power to exempt any Officer of the cadre of Deputy Commissioner or Assistant Commissioner, as the case may be, from the Operation of the above rule.

7. No moneys shall be withdrawn from the Bank or Treasury unless it is required for immediate payment for the purpose of the Institution or Endowment. Provided that the moneys deposited in the Bank or in Government Treasury in accordance with Rule 4 may be withdrawn with the specific permission of the competent authority for purposes of investment, or encashed for purposes of reinvestment, in the approved forms specified in Rule 2 of Rules issued under Section 134 of the Act.

8 The Commissioner, Regional Joint Commissioner, the Deputy Commissioner or the Assistant Commissioner may ascertain information from any Bank or Treasury with regard to the particulars of the investments,deposits and withdrawals made therein on behalf of the Institutions or Endowments.

9. The Executive Officer or Chairmen of the Board of Trustees shall enter the particulars of all the investments in the Register of Investments and shall maintain the register upto-date every year and it shall be duly got checked by the Departmental Officers.

10. (i) The date of maturity of each investment shall be carefully watched by the Executive Officer or Chairman of the Board of Trustees and the proposal to withdraw or reinvest the amount covered by the investment together with the interest thereon shall be submitted to the competent authority sixty days in advance of the maturity through the Regional Joint Commissioner.

(ii) The Competent authority after considering the financial position of the Institution or Endowment shall issue order for withdrawal or reinvestment, as the case may be.

11. (i) If the orders are issued for withdrawal of the amount, specific reasons shall be recorded in writing.

(ii) If the orders are passed for reinvestment, the competent authority shall duly specify the name of the firms or Bank or Treasury,in accordance with the provisions of the Income-Tax Act.

(iii) (a) In respect of moneys deposited in the Government Treasury, the concerned Treasury shall maintain separate account for the deposits belonging to each Religious and Charitable Institutions and furnish such information as may be called for by the Regional Joint Commissioner or Commissioner as the case may be.

(b) Interest accrued on the deposits in respect of general savings shall be remitted to the concerned institution for every half-year.

12. (i) The sale proceeds of the lands shall be duly invested by way of long term deposits in any firm or Bank, in accordance with the provisions of Income Tax Act, 1961.

(ii) While reinvesting the amount covered by sale proceeds,the amount of interest shall also be reinvested.

13. All the documents relating to investment, etc., of the moneys belonging to all the Institutions or Endowments including Maths and Dharmadayams excepting the institution published under clause(a) of Section 6 of the Act shall be preserved in the Office of the Regional Joint Commissioner who shall maintain the register of investments and watch the investments for the realisation of interest and also the date of maturity for the purposes of reinvestment.

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