Rules for the Cash Grant-in-aid to Temples and Other Religious and Charitable Institutions
Published vide Notification No. D. 12065/F. 1 f(12) Dev./BA/57. November 18,1958., Published in Rajasthan Gazette Part 4-C dated 22-1-1959 pages 1376-1380.
(i) Temple is a place of worship of deity where religious sermons may also be delivered;
(ii) Religious institution is an institution where prayers are offered scriptures are recited, and discourses on religion take place such as Maths, Gurdwaras, Churches, or Mosques etc;
(iii) Charitable institution is an institution where alms are given in cash or kind to needy and deserving persons: - such as Anthashram, Leper Asylum Homes-for poor and destitute, etc;
(iv) Recurring grant-in-aid means affixed grant-in-aid given periodically;
(v) Non-recurring grant-in-aid means a grant-in-aid given in lump sum for any specific purpose at a time such as, Pratishtha of Deity, replacement of broken image, or special repairs caused by natural calamities i.e., fire, lightening, earthquake, heavy rains etc. and for any other valid reason;
(vi) Hereditory grant-in-aid means a cash grant-in-aid sanctioned in the name of the deity and which goes from father to offspring.6. Nature of Grant-in-aid. - The grant-in-aid will be either recurring for hereditory as defined in Rule No. 5. 7. Sanction authority. - (a) All new cases of grant-in-aid and every case of annual payment of recurring or hereditory grant-in- aid exceeding Rs. 600/- per annum shall require a sanction of the Government.
(b) The Commissioner and the Regional Assistant Commissioner are delegated the following powers to sanction annual payment of recurring or hereditory grant-in-aid in cases which bear on original sanction of the Government subject to provision in the annual budget: -
(i) The commissioner up to Rs. 600/- per annum in each case.
(ii) Regional Assistant Commissioner up to Rs. 300/- per annum in each case.Provided the existing recipient has been duly recognised under an order of the Govt, under clause (d)
(c) Non-recurring grant-in-aid will be sanctioned by the Commissioner and Assistant Commissioner up to an amount of Rs. 100/- and Rs. 50/- in each case respectively subject to a maximum ceiling of Rs. 1000/- in the case of the Commissioner and Rs. 250/- in the case of the Assistant Commissioner in a year within the limits of budget provision for the purpose.
(d) On the demise of a Manager, Mahant or Pujari, who is a recognised recipient of hereditory grant-in-aid, a suitable successor shall be recognised in accordance with the established custom or procedure on this subject. Such recognition shall be sanctioned by the Government.8. Admissibility of Grant-in-aid. - (a) The grant-in-aid will be admissible to the temples and other religious or charitable institution so long as they are open to all classes of public without any restriction of caste or creed and subject to its utilization for the purpose for which it was originally granted.
(b) A utilisation certificate about grant-in-aid paid for the previous year shall be furnished before the grant for the succeeding year is sanctioned. This certificate shall be:
(i) in form (A) in respect of temples and other religious or charitable institutions which are in respect of a cash grant-in- aid up to Rs. 600/- per annum and will bear the verification of the Sarpanch of the Panchayat of the region where the institution is situated or the Regional Inspector of the Department, or
(ii) in form (B) in respect of all other temples and institutions and will bear the verification of the Regional Inspector of the Department or of the Tehsildar in whose Jurisdiction the institution exists.
(c) All temples and other religious or charitable institutions which are in receipt of grant-in-aid above Rs. 600/- per annum shall be required to keep regular account of all receipt and expenditure in proper form. These accounts will be made available for inspection and audit by a representative of the Devasthan Department wherever so required. A statement of annual receipts and expenditure from April to March next will be submitted to the Devas than Department by the 30th April next every year.
(d) A regular and complete record of all movable and immovable properties including ornaments, jewelleries, gold and silver utensils etc., will be maintained at the temple and such institutions shall be open for inspection by the officers of the Devasthan Department or local Revenue Officers not below the rank of a Tehsildar.9. Stoppage and Reduction. - The grant-in-aid shall be liable to be reduction or stopped in cast of non-observance of any of the conditions enumerated in Rule No. 8 above or mismanagement of the temple or institution or in case of bad conduct or physical disability of the Mahant or the Pujari. 10. Supervision. - (a) The Devasthan Department will generally be responsible to see that proper use of the grant-in-aid given is made.
(b) The Assistant Commissioner, Devasthan will inspect the temples and other religious and charitable institutions within his jurisdiction which are in respect of an annual grant of Rs. 5,000/- and above at least twice a year and will satisfy himself that proper arrangements of Sewa Puja etc. exist therein. He will send a copy of his inspection note to the Commissioner Devasthan Department.
(c) The Inspector Devasthan will inspect all such temples and other religious charitable institutions at least once a year which are in receipt of an annual grant-in-aid Of Rs. 500/- and above within his jurisdiction and will see that the grant-in-aid given is properly utilised for the purpose it has been granted, any case of defalcation shall be immediately reported to the Commissioner and Assistant Commissioner Devasthan concerned. All other temples and religious or charitable institutions will be inspected at least once in two years.
(d) Physical verification of all movable and immovable properties will be made by the officers of the Devasthan Department at the time of inspection. A certificate to this effect will be invariably be given in the Register concerned.11. Review of sanctions. - The Government may order the review of all or any particular sanctions of grant-in-aid and if deemed expedient may issue orders regarding the cessation or revision of the grant-in-aid payable to any temples or religious or charitable institutions."
(Reference rule No. 8)
Certificate (A)It is certified that............................................... (name of the temple or the......... has functioned during religious or charitable institution) the year and the grant-in-aid amounting to Rs............. for this year has been utilised for the purpose........
Certificate (B)It is certified that................................... (name of the temple or the......... has functioned during the religious or charitable institution) year............... and from the inspection of the regular accounts maintained by this institution and local enquiries it is verified that the grant-in-aid of Rs........ /- for the year........ has been utilised for the bona fide purpose of ..............and there is an opening balance of......... at the close of the year.