Chapter IV REGISTRATION OF CHARITABLE AND RELIGIOUS INSTITUTIONS AND

(1) The trustee or other person incharge of the management of every charitable or religious institution or endowment shall, in the case of an institution or endowment in existence at the commencement of this Act, within ninety days from such commencement; and in the case of an institution or endowment found after such commencement, within ninety days of such founding make an application for its registration to the Assistant Commissioner within whose sub-division such institution or endowment is situated:Provided that the Assistant Commissioner may, for sufficient cause, extend the time for making the application.(2) (a) Where any endowment is situated in the sub divisions of two or more Assistant Commissioners, the trustee or other persons incharge of the management of the endowment shall apply for registration to any one of such Assistant Commissioners;(b) On receipt of such application, the Assistant Commissioner concerned shall refer the matter to the Commissioner who will decide as to which of the Assistant Commissioners shall register the endowment and thereupon the application shall be entertained by such Assistant Commissioner.(3) Notwithstanding anything in sub-section (1), no application for registration shall be necessary in the case of any institution or endowment which was duly registered and entered in the book of endowments, before the commencement of this Act, under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1966 (Act 17 of 1966).(4) Every application made under sub-section (1) shall contain the following particulars, namely-(a) in the case of a religious institution or endowment, its origin, nature and denomination; in the case of a charitable institution or endowment, its date of commencement, objects, nature and particulars regarding beneficiaries, if any;(b) name of the founder, if any, and the names of the past and present trustees;(c) particulars of the institution or endowment and of the grant, the scheme of administration, muntakab, decree or any other record of rights pertaining to the founding of the institution or endowment;(d) names of all offices to which any salary is attached and the nature, time and conditions of service in each case and the names of the present holders thereof;(e) names of Sthanacharyas, archakas, adhyapakas, Vedaparayanikas and such other persons, responsible for performing worship and other religious service in the institution and the particulars regarding their salaries;(f) particulars of the immovable and movable properties including jewels, gold, silver, precious stones, vessels and utensils belonging to the institution or endowment with their estimated value and the moneys and securities and of the annual income therefrom;(g) particulars of all title-deeds and other documents relating to the properties belonging to the institution or endowment;(h) in the case of religious institution, particulars of the idols and other images in the institution or connected therewith, whether intended for worship or for being carried in procession;(i) particulars regarding rights of a special nature, if any, the names of the holders thereof and the customs, usages and practices in force in connection therewith;(j) charges, liabilities and other actionable claims, outstanding against the institution or endowment on the date of registration, whether under decree of a court or order of the Government or other competent authority or otherwise;(k) a brief account of the history, legend, sthalapuranam, and the artistic, architectural or archaeological significance of the institution or endowment and other particulars of a like nature;(l) details of the fairs, festivals, daily and periodical worships, service and other religious ceremonies connected with the institution or endowment and the particulars of dittam fixed therefor; and(m) such other particulars as may be prescribed.(5) On receipt of the application, the Assistant Commissioner shall, after making such enquiry as he thinks fit and hearing any person having interest in the institution or endowment, pass an order directing its registration and grant to the trustee or other person a certificate of registration containing the particulars furnished in the application with the alterations, if any, made by him as a result of his enquiry.(6) The particulars relating to every institution or endowment contained in the certificate of registration granted under sub-section (5) shall be entered in "the register of institutions and Endowments," (hereinafter in this chapter referred to as the "Register") which shall be maintained by the Assistant Commissioner in respect of all institutions and endowments situate within his sub-division and one copy of the entries made in such register relating to every institution or endowment shall be furnished to the Deputy Commissioner having jurisdiction and another copy to the Commissioner.(7) The register shall be divided into two parts, one for charitable institutions and endowments and the other for religious institutions and endowments.(8) The Assistant Commissioner shall also enter in the register maintained by him under sub-section (6), all the particulars contained in the Book of Endowments or, as the case may be in the register relating to every institution or endowment which was registered or deemed to have been registered before the Commencement of this Act under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1966 (Act, 17 of 1966):Provided that if the book of Endowments or the aforesaid register does not contain all or any of the particulars required to be furnished in the application for registration under sub-section (4), the Assistant Commissioner shall call for such information relating to such particulars from the trustee or other person incharge of the management of such institution or Endowment and after making such enquiry as he deems fit shall make necessary entries in the register maintained by him under sub-section (6). (9) In the case of every institution or endowment in respect of which no application for registration is required under sub-section (3), the Assistant Commissioner shall grant a certificate of registration to the trustee or other person in-charge of the management of such institution or endowment containing all the particulars pertaining to it as entered by him under sub-section (8) in the register maintained by him under sub-section (6). (10) The trustee or other person incharge of the management of an institution or endowment or his authorised agent shall report to the Assistant Commissioner every year the alterations, omissions or additions in the particulars, relating to the institution or endowment and shall also send to him once in three years the certificate of registration granted to him under sub-section (5) or sub-section (9) together with a statement of such alterations, omissions or additions as may be necessary to the said certificate and the Assistant Commissioner shall thereupon make such enquiry as he deems fit and amend the certificate wherever necessary and return it to such trustee or other person and shall also take necessary amendments in this regard in the register maintained by him under sub-section (6). A copy of such amendments shall be furnished to the Deputy Commissioner having jurisdiction and another copy to the Commissioner. (11) Where any trustee or other person aforesaid- (a) fails to apply for registration of an institution or endowment within the time specified in sub-section (1); (b) fails to report the alteration, omissions or additions or to send the certificate of registration as required in sub-section (10); or (c) furnishes or causes to be furnished to the Assistant Commissioner, any particulars which are false and which he either knows or believes to be false or does not believe to be true; he shall be punishable with fine which may extend to one thousand rupees.

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

(1) Any person aggrieved by an entry or omission to make an entry in the register maintained under section 43 may apply to the Endowments Tribunal for modification or annulment of such entry, or for directing the making of such entry, as the case may be. (2) On receipt of the application the Endowments Tribunal may, after making such enquiry as may be necessary, pass such order as it may deem fit. The order so passed shall, subject to the provisions of sub-section (3), be final; and the Assistant Commissioner shall amend the entry in the register maintained under section 43 in accordance therewith. (3) Where any such application relates to the right claimed by the applicant in respect of such entry or omission, the Endowments Tribunal shall enquire into and decide the question as if it were a dispute within the meaning of section 87 and the provisions of Chapter XII shall apply.

(1) The Assistant Commissioner, may on an application made to him in this behalf, furnish to the applicant copies of any extracts from the register maintained under section 43 on payment of such fee as may be prescribed. (2) Such copies may be certified in the manner provided in section 76 of the Indian Evidence Act, 1872 (Central Act I of 1872). (3) It shall, until the contrary is established, be presumed that all particulars entered in the register maintained under section 43 are genuine, a certified copy of an entry in the register maintained under section 43 shall be admissible in evidence in any court and have the same effect to all intents as the original entry in the register of which it is a copy.

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

The provisions of sections 18, 19, 20, 21, 22, 25 and 28 shall not apply to math or specific endowment attached thereto.

(1) The mathadhipathi of every math or specific endowment attached thereto shall submit to the Commissioner within a period of ninety days from the date of commencement of this Act, or the date of founding of such math or specific endowment, proposals for fixing the dittam in the math or specific endowment and the amounts to be spent therefor: Provided that the Commissioner may extend the time for the submission of such proposals: Provided further that this sub-section shall not apply to any math or specific endowment in respect of which proposals were submitted to the Commissioner under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1966 (Act, 17 of 1966), before the commencement of this Act. (2) The mathadhipathi shall, while submitting his proposals under sub-section (1), have due regard to the established usage, if any of the math or specific endowment, the performance of the ceremonies and services, the observance of festivals, worships and the like, appropriate to the religious denomination to which the math or specific endowment belongs and to the financial position thereof. (3) The mathadhipathi shall at the time of submission of proposals under sub-section (1) publish such proposals on the premises of the math or specific endowment and in such other manner as the Commissioner may direct together with a notice stating that within thirty days from the date of such publication any person having interest may submit his objections or suggestions, to the Commissioner. (4) After expiry of the period specified in sub-section (1), the Commissioner shall scrutinise such proposals and the suggestions made by persons having interest and if on such scrutiny he thinks that the dittam as proposed by the mathadhipathi should be modified having regard to the matters specified in sub-section (2), the Commissioner may call for the remarks of the mathadhipathi who shall send his remarks within such time as may be specified by the Commissioner. (5) If after considering the remarks of the mathadhipathi received under sub-section (4), the Commissioner is of the opinion that any modification is required in the dittam he shall refer the matter to the court for its decision and the decision of the Court shall subject to section 91, be final. (6) The dittam for the time being in force in a math or specific endowment shall not be altered by the mathadhapathi: Provided that the Commissioner may at any time for reasons to be recorded in writing suggest to the mathadhipati to alter the dittam and the procedure for such alteration shall be the same as laid down in sub-sections (2), (3), (4) and (5): Provided further that where the mathadhipati does not comply with any suggestion aforesaid, the Commissioner shall refer the matter to the Court for its decision and the decision of the court shall subject to section 91 be final.

(1) The Mathadhipathi shall maintain regular accounts of receipts of padakanukas or other personal gifts of property made to him as the head of the Math and he shall be entitled to spend, at his discretion for any purpose which is connected with the objects of the math and propagation of Hindu Dharma. (2) Any padakanuka or other personal gift which remains undisposed of during the life time of the mathadhipathi shall devolve on the math as its asset. (3) In the case of gifts of property or money made to the mathadhipathi not as personal gifts but as gifts intended for the benefit of the math, the mathadhipathi, shall keep accounts of all receipts and disbursements of such gifts and shall cause such accounts to be produced before the Commissioner or any person authorised by him in this behalf whenever so required. Explanation:- Any gift of property or money made to the Mathadhipathi shall, unless it is specified by the donor as padakanuka or personal gift, be presumed to be gift intended for the benefit of the math.

(1) The Dharmika Parishad may suo motu or on an application of two or more persons having interest initiate proceedings for removing a mathadhipathi or a trustee of a specific endowment attached to a math, if he- (a) is of unsound mind; (b) is suffering from any physical or mental defect or infirmity which renders him unfit to be a mathadhipathi or such trustee; (c) has ceased to profess the Hindu religion or the tenets of the math; (d) has been sentenced for any offence involving moral turptitude, such sentence not having been reversed; (e) is guilty of breach of trust, or mis-appropriation in respect of any of the properties of the math; (f) commits persistent and wilful default in the exercise of his powers or performance of his functions under this Act; (g) violates any of the restrictions imposed or practices enjoined by the custom, usage or the tenets of the math, in relation to his personal conduct, such as celibacy, renunciation and the like; (h) leads an immoral life; or (i) fails or ignores to implement the principles set out in clause (17) of section 2. (2) The Dharmika Parishad shall frame a charge on any of the grounds specified in sub-section (1) against the mathadhipathi or trustee concerned and give him an opportunity of meeting such charge, of testing the evidence adduced and of adducing evidence in his favour. After considering the evidence adduced and other material before him, the Dharmika Parishad may, by order exonerate the mathadhipathi or trustee, or remove him. Every such order shall state the charge framed against the mathadhipathi or the trustee, his explanation and the finding on such charge together with the reasons therefor: Provided that in the case of a math or specific endowment attached thereto whose annual income exceeds rupees one lakh, the order of removal passed by the Dharmika Parishad against the mathadhipathi or trustee shall not take effect unless it is confirmed by the Government. (3) Pending the passing of an order under sub-section (2), the Dharmika Parishad may suspend the mathadhipathi or the trustee. (4) Any mathadhipathi or trustee aggrieved by an order passed by the Dharmika Parishad under sub-section (2) may within ninety days from the date of the order appeal to the High Court against such order.

(1) Where a temporary vacancy occurs in the office of the mathadhipathi and there is a dispute in regard to the right of succession to such Office, or where the mathadhipathi is a minor and has no guardian fit and willing to act as guardian, or where the mathadhipathi is under suspension under sub-section (3) of section 51 the Dharmika Parishad shall, if it is satisfied after making an inquiry in this behalf that an arrangement for the administration of the math and its endowment or of the specific endowment, as the case may be, is necessary, make such arrangement as it thinks fit until the disability of the mathadhipathi ceases or another mathadhipathi succeeds to the office, as the case may be. (2) In making any such arrangement, the Dharmika Parishad shall have due regard to the claims, if any, of the disciples of the math. (3) Nothing in this section shall be deemed to affect anything in the Andhra Pradesh (Andhra Area) Court of Wards Act, 1902 (Act I of 1902) and the Andhra Pradesh (Telangana Area) Court of Wards Act, 1350 F (Act XII of 1350 F).

(1) Where a permanent vacancy occurs in the office of the Mathadhipathi, by reason of death or resignation or on account of his removal under section 51 or otherwise the person next entitled to succeed, according to the rule of succession laid down by the founder, or where no such rule is laid down, according to the usage or custom of the math, or where no such usage or custom exists according to the law of succession, for the time being in force, shall with the permission of the Dharmika Parishad succeed to the office of the Mathadhipathi. (2) A person for succession to the office of the mathadhipathi under sub-section (1) shall possess the following qualifications, namely:- (a) basic knowledge of the Hindu Religion and Philosophy; (b) knowledge of the relevant scriptures and sampradaya to which the math belongs; (c) capacity to impact the knowledge and preach the tenets of the math to the disciples; (d) religious temperment with implicit faith in discipline and practice; and (e) unquestionable moral character.

(1) Subject to the provisions of section 53, a mathadhipathi may nominate his successor. The fact of such nomination shall be intimated to the Dharmika Parishad, within ninety days of such nomination and the Dharmika Parishad, may recognise such nomination. A nomination shall not be complete unless it is recognised by the Dharmika Parishad,. The conditions for recognition shall be such as may be prescribed. (2) Where a Mathadhipathi fails to nominate his successor under sub-section (1) or where there is no mathadhipathi, the Dharmika Parishad or any officer authorised by it shall after due publication convene a meeting with the mathadhipathis of other maths of the same sampradayam and the disciples of the math and recognise the person nominated in such meetings as a mathadhipathi subject to the provisions of this Act. The procedure for convening the meeting and method of publication shall be such as may be prescribed.

(1) Where the Dharmika Parishad either suo-motu or upon a report submitted by the Deputy Commissioner or the Assistant Commissioner having jurisdiction, has reason to believe that the affairs of the math and its properties are being mismanaged, funds are being misappropriated, or that there is gross neglect of duty on the part of the mathadhipathi, it may after making such enquiry as may be prescribed order to frame a scheme of administration, of a math and the specific endowment. (2) A scheme of administration framed under sub-section (1) may contain provision for- (a) appointing or directing the appointment of an Executive Officer; (b) constituting a committee consisting of not more than five persons for the purpose of assisting in the whole or any part of the administration of all the endowments of such math or of specific endowment: Provided that the members of such Committee shall be chosen from among such persons having interest in such math or endowment; (c) determining the powers and duties of such committee; and (d) any other relevant matter incidental to the framing of such scheme. (3) Until a scheme is framed under sub-section (1) the Dharmika Parishad may appoint a fit person to manage the properties of math and its endowment. (4) The Dharmika Parishad, after consulting the mathadhipathi and other persons having interest, and after making such enquiry as may be prescribed may by order modify or cancel the scheme settled under sub-section (1). (5) Every order passed by the Dharmika Parishad under sub-section (1) and sub-section (4) shall be published in the manner prescribed. (6) Any person aggrieved by the order of the Dharmika Parishad passed either under sub-section (1) or under sub-section (4), may, within sixty days from the date of publication of the order, prefer an appeal to the High Court.

(1) All sums of Dharmadayam shall vest in the person charging or collecting the same as a trustee. (2) Such trustee shall before the 15th May of every year furnish in respect of every Financial year the particulars of the amounts charged or collected, to the Commissioner. (3) The Commissioner shall have power to make such enquiry as he thinks fit to verify the correctness of the accounts submitted and to take such steps as may be necessary for the utilisation of the amount for charitable or religious purposes: Provided that no amount charged or collected for a specific charitable religious purpose shall be utilised for any purpose other than one for which it was charged or collected. (4) The provisions of Chapter III other than sections 23, 24, 28 and 29 and Chapter IV shall not apply to Dharmadayam. (5) Where any person charging or collecting such sums fails to submit accounts under sub-section (2), the Commissioner shall require the person to furnish to him the accounts within a specified period and if the person fails to furnish accounts on such requisition within the period specified, he shall be punishable with fine which may extend to one thousand rupees.

(2) ... remuneration for, the services therein, including the dittam for the time being in force: Provided that the salaries of the religious and secular establishment shall not exceed thirty per centum of its annual income calculated under section 65; (ii) the due discharge of all liabilities and subsisting commitments binding on the institution or endowment; (iii) the maintenance of the working balance; (iv) the arrangement to be made for securing the health, safety or convenience of the disciples, pilgrims, worshippers or other persons resorting to the institution or endowment: Provided that in the case of an institution or endowment whose annual income exceeds Rs. 20,000, the provisions made under this item shall not be less than forty per centum of the balance of the income for the financial year remaining after making provision for items (i), (ii) and (iii) above; (v) the contribution to the reserve fund of the institution or endowment at ten per centum of the balance referred to in the proviso to item (iv) above; (vi) the construction, repair, renovation and improvement of the institution or endowment and the buildings connected therewith: Provided that in the case of an institution or endowment whose annual income is not less than rupees one lakh, the provision made under this item shall not be less than thirty per centum of the balance of the income for the financial year remaining after making provision for items (i), (ii), (iii) and (iv) above. (b) Where the budget relates to an institution or endowment whose annual income, as referred to under section 65, exceeds fifty thousand rupees, the budget shall also make provision for payment of such amount to the common good fund as may be prescribed. (3) The Commissioner, the Additional Commissioner, the Joint Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, may after giving notice to the trustee in the prescribed manner and after considering his representation, if any, pass an order making such alterations, omissions or additions in the budget as he may deem fit. (4) If, in the course of a financial year, the trustee finds it necessary to modify the provisions made in the budget in regard to the receipt or to the distribution of the amounts to be expended under the different heads, he may submit to the Additional Commissioner, the Deputy Commissioner, or the Assistant Commissioner, as the case may be, his supplemental or revised budget. The Additional Commissioner the Deputy Commissioner or the Assistant Commissioner, as the case may be, may make such alterations, omissions or additions therein as provided in sub-section (3) but so as not to affect the amount allotted in the budget under the items (ii) and (iii) of clause (a) of sub-section (2). (5) The trustee shall report forthwith every expenditure incurred in excess of the provisions made in the budget together with the reasons therefor to the Commissioner, the Additional Commissioner, the Joint Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, who may ratify such excess expenditure.

(1) The Executive Officer shall keep regular accounts of all receipts and disbursements, for each financial year separately in such form and containing such particulars as may be specified by the Commissioner. (2) (a) The accounts of every charitable or religious institution or endowment, the annual income of which as calculated for the purpose of section 65 for the financial year immediately preceding exceeds rupees twenty five lakhs, shall be subject to concurrent audit, that is to say, the audit shall take place as and when expenditure is incurred. (b) Where the budget relates to an institution or endowment whose annual income, as referred to under section 65, exceeds rupees two lakhs, the budget shall also make provision for payment of such amount to the common good fund as may be prescribed. (c) The accounts of any charitable or religious institution or endowment, the annual income of which calculated as aforesaid for the financial year immediately preceeding is less than rupees two lakhs, shall be audited annually by an officer subordinate to the Assistant Commissioner and deputed by him for the purpose. (3) The audit referred to in clauses (a) and (b) of sub-section (2) shall be made by the agency referred to in section 63.

After completing the audit for any financial year or shorter period, or for any transaction or, series of transactions, as the case may be, the auditor shall send a report- (i) to the Commissioner in respect of the institutions included in the lists published under clause (a), clause (d) and clause (e) of section 6; (ii) to the Deputy Commissioner in respect of institutions included in the list published under clause (b) of section 6; and (iii) to the Assistant Commissioner in respect of institutions included in the list published under clause (c) of section 6.

(1) The auditor shall specify in his report all cases of irregular, illegal or improper expenditure or of failure to recover moneys or other property due to the charitable or religious institution or endowment or of loss or waste of money or other property thereof, caused by neglect or misconduct or misapplication or collusion or fraud or breach of trust or misappropriation on the part of the trustee or of any other person. (2) The auditor shall also report on such other matters relating to the accounts as may be prescribed or on which the Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be, may require him to report.

(1) The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, shall send a copy of every audit report relating to the accounts of a charitable or religious institution or endowment to the Executive Officer and it shall be the duty of such Executive Officer to remedy within the time specified in this behalf the defects or irregularities pointed out by the auditor and report the same to the Commissioner, Deputy Commissioner, or the Assistant Commissioner, as the case may be. (2) Where on a consideration of the audit report received by him under clause (i) of section 59 and the report of the Executive Officer thereon received by him under sub-section (1) of this section and after such enquiry as may be necessary, the Commissioner thinks that the trustee or any other person was guilty of illegal expenditure or of loss or waste of money or other property thereof caused by misconduct, misapplication, collusion, fraud, breach of trust, misappropriation, or negligence, he may, after giving notice to the trustee or such person to show cause why an order of surcharge should not be passed against him and after considering his explanation, if any, by order, certify the amount so spent or the amount or value of the property so lost or wasted and direct the trustee or such person to pay within a specified time such amount or value personally and not from the funds of the institution or endowment. (3) Where on a consideration of the audit report received by him under section 59 and the report of the Executive Officer thereon received by him under sub-section (1) of this section and after such enquiry as may be necessary, the Deputy Commissioner or the Assistant Commissioner, as the case may be, thinks that the trustee or any other person was guilty of illegal expenditure, or of loss or waste of money or other property thereof, caused by misconduct, misapplication, collusion, fraud, breach of trust, misappropriation or negligence, he shall report to the Commissioner, and the Commissioner may, after giving notice to the trustee or such person to show-cause why an order of surcharge should not be passed against him and after considering his explanation if any by order, certify the amount so spent or the amount or value of the property so lost or wasted, and direct the trustee or such person to pay within a specified time such amount or value personally and not from the funds of the institution or endowment. (4) The Commissioner shall send a copy of the order under sub-section (2) or sub-section (3)- with the reasons for the same by registered post to the trustee or the person concerned. (5) An order of surcharge under sub-section (2) or sub-section (3) against a trustee or other person shall not bar a suit for accounts against him except in respect of the matter finally dealt with by such order. (6) Where the Commissioner is satisfied that the trustee or other person with intent to defeat or delay the execution of any order that may be made under sub-section (2) or sub-section (3) – (a) is about to dispose of the whole or any part of his property; or (b) is about to remove the whole or any part of his property from the jurisdiction of the Commissioner, the Commissioner may by an order direct the trustee or other person within a time to be fixed by him either to furnish security in such sum as may be specified in the order or to produce and place at his disposal when required, the said property or the value of the same or such portion thereof as may be sufficient to satisfy the order or to appear and show-cause as to why he should not be asked to furnish security. The commissioner may also in the order direct conditional attachment of the whole or any portion of such property in the manner prescribed.

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

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

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

(1) In respect of the services rendered by the Government and their employees, every charitable or religious institution or endowment or Dharmadayam other than Tirumala Tirupathi Devasthanams whose annual income is not less than rupees fifty thousand, shall be liable to pay to the Government annually from the income derived by it, such contribution of the actual expenditure incurred towards such services as may be prescribed. (2) In respect of the services rendered by the Government and their employees, the Tirumala Tirupathi Devasthanams, shall be liable to pay to the Government annually from the income derived by it, a contribution of seven per centum of such annual income or rupees fifty lakhs in lumpsum, whichever is higher. (3) The contribution which an institution or endowment or Tirumala Tirupathi Devasthanams is liable to pay under sub-sections (1) and (2) shall be paid annually to the Endowments Administration Fund. (4) Every institution or endowment referred to in sub-section (1) shall pay to the Government annually for meeting the cost of auditing its accounts, such further sum of one and half per centum of its annual income. (5) For purposes of this section, annual income shall mean- (a) in relation to Dharmadayam, the total of the amount charged or collected as Dharmadayam during the year of account; (b) in relation to any other income, the proceeds in each year after deducting the amounts specified below:- (i) the revenue paid to Government including cesses paid to local authorities; (ii) the taxes and licence fees paid to local authorities; (iii) expenditure incurred for the following purposes connected with the direct cultivation of lands held by charitable or religious institution or endowment, namely:- (A) maintenance of or repairs to irrigation works which shall not include the capital cost of irrigation works; (B) seeds or seedling; (C) manure; (D) purchase and maintenance of cattle for cultivation; (E) purchase and maintenance of agricultural implements, and (F) wages for ploughing, watering, sowing, transplantation, harvesting, threshing and other agricultural operations: Provided that the total deduction in respect of expenditure under this item shall not exceed ten per centum of the income from such lands; (iv) expenditure on sundry repairs to rented buildings, not exceeding ten per centum of the annual rent derived therefrom or actual expenditure whichever is less; (v) the actual cost of collection of rents not exceeding ten percentum of the amount collected in cases where special staff is employed solely to attend to the work relating to collection of rents due to charitable or religious institution or endowment; and (vi) sale proceeds of immovable properties and rights relating to, or arising out of immovable properties, if such proceeds are reinvested to earn income for the charitable or religious institution or endowment. Explanation (1):- The following items of receipts shall not be deemed to be income for purposes of this section, namely:- (a) advances and deposits recovered and loans taken or recovered; (b) deposits made as security by employees, lessees, or contractors and other deposits, if any; (c) withdrawals from the banks or of investments; (d) amount recovered towards costs awarded by courts; (e) sale proceeds of religious books and publications where such sales are undertaken as an unremunerative enterprise with a view to propagate religion; (f) sale proceeds of jewels, vahanams, provisions or other articles or livestock purchased by the charitable or religious institution or endowment; (g) donations in cash or kind by the donors as contributions to capital; (h) ubhayams or voluntary contributions received in cash or kind for a specified service in the charitable or religious institution or endowment and expended on such service; (i) actual driage of the agricultural produce or the articles from immovable properties or one per centum of the value of such receipts during the financial year, whichever is less; and (j) audit recoveries. Explanation (2):- In respect of any remunerative undertaking of a charitable or religious institution or endowment only the net profit shall be taken as income. In respect of non-remunerative undertaking of a charitable or religious institution or endowment such as a school, college, hospital, poor home, orphanage or any other similar institution, the grants given by Government or a local authority or donations received from public, or fees collected from pupils of educational institutions shall not be taken as income. Explanation (3):- Receipts in kind other than, those referred to in items (g) and (h) of Explanation (1) shall be deemed to accrue as income on the date of the sale thereof and shall be valued at the amount realised by such sale. Explanation (4):- Receipts in kind from immovable properties shall be valued, in cases of produce consumed or utilised by the charitable or religious institution or endowment, at their market value on the dates of their receipt.

(1) The contribution payable under section 65 shall be assessed by the Commissioner on, and notified to, the trustee of the charitable or religious institution or endowment or Dharmadayam in the prescribed manner and the order of assessment passed under this sub-section shall, subject to the provisions of sections 90 and 91, be binding on the trustee: Provided that if, for any reason the contribution or any portion thereof has escaped assessment in any year, the Commissioner may, within three years from the end of the year to which such escaped assessment relates, serve on the trustee a notice assessing him to the contribution or portion thereof due and demanding payment thereof within fifteen days from the date of such service and the provisions of this Act and the rules made thereunder shall, so far as may be, apply as if the assessment was made in the first instance. (2) It shall not be competent for the Commissioner to levy any contribution for more than three years immediately proceeding the year in which a notice of assessment is issued under sub-section (1).

(1) Notwithstanding anything in sub-section (1) of section 136, all costs, charges and expenses incurred by the Government, the Commissioner, Deputy Commissioner or Assistant Commissioner under any of the provisions of this Act as a party to or in connection with any legal proceedings in respect of any charitable or religious institution or endowment shall, subject to the limits prescribed, be payable out of the funds of such institution or endowment. (2) The costs, charges and expenses payable under sub-section (1) shall be assessed on, and notified to, the trustee of the charitable or religious institution or endowment in the prescribed manner: Provided that if for any reason any costs, charges and expenses or any portion thereof has not been notified in any year, the Commissioner may, within three years from the end of the year in which it was omitted to be notified, serve on the trustee a notice notifying the costs, charges and expenses or portion thereof due and demanding payment thereof within fifteen days from

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

(1) There shall be established a fund to be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Administration Fund. The Endowments Administration Fund shall vest in the Commissioner. (2) (a) The following amounts shall be credited to the Endowments Administration Fund, namely:- (i) the balance in the fund constituted under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1966 (Act 17 of 1966). (ii) the sums due to the Government under section 64 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1966 (Act 17 of 1966). (iii) the contributions and audit fee payable under sub-section (1) of section 65 when realised; (iv) the amounts recovered under section 30; (b) It shall be lawful for the Commissioner to accept to the credit of the said fund, grants or loans from the Government or any grant by any institution or person. (3) The Commissioner shall out of the said Fund repay to the Government- (i) the sums paid out of the Consolidated Fund of the State in the first instance towards the salaries, allowances, pension and other remuneration of persons appointed by the Government for rendering services under any of the provisions of this Act; (ii) any other expenditure incurred by the Government in the course of rendering services to and in connection with administration of, the charitable or religious institution or endowment under the provisions of this Act; (iii) the loans received from the Government; (iv) the cost of publication of journals, manuals, descriptive accounts and other literature relating to Hindu religion or charitable or religious institutions or endowments; (v) the expenses of committees or sub-committees thereof constituted for any purpose of this Act by the Government or by any officer or authority subordinate to the Government and specifically authorised by them in this behalf.

(1) (a) The Commissioner shall create out of the payments made by the charitable and religious institutions and endowments and by any institution or person. (i) in respect of Hindu charitable institutions and religious institutions and endowments, a fund to be called the Andhra Pradesh Hindu Charitable and Religious Institutions and Endowments Common Good Fund; and (ii) in respect of other charitable institutions and endowments, a fund to be called the Andhra Pradesh Charitable Institutions and Endowments Common Good Fund. (b) The Common Good Fund created under item (i) of clause (a) shall be utilised for the following purposes, namely:- (i) Dhoopa Deepa Naivedhyam which encompasses renovation, preservation, maintenance, donation and offerings to Hindu Religious Institutions or Endowments, including payment of remuneration to Archakas of Hindu Religious Institutions which are in needy circumstances, and promotion and propagation of purpose and objects connected therewith: Provided that the amount to be utilized for the above purpose shall not be less than twenty five per centum of the receipts to the said fund during the preceding year; (ii) establishment and maintenance of vedapathasalas and schools for the training in archakathwam, adhyapakathwam, Vedaparayanikatwam, silpam, vaidyam or like services: (iii) construction of new temples and kalyanamandapams Provided that the amount to be utilised for the purpose mentioned in item (ii) in any year shall not be less than twenty percentum of the receipts to the said fund during the preceding year. (c) The Common Good Fund created under item (ii) of clause (a) shall be utilised for the renovation, preservation and maintenance of other charitable institutions or endowments and for the promotion and propagation of purposes and objects connected therewith. (2) The Commissioner, may on direction from the Government, transfer to the Common Good Fund, any surplus or such portion thereof, as may be specified in the direction, remaining in the Endowments Administration Fund after repayment of the amounts specified in sub-section (3) of section 69. (3) The Commissioner shall issue a notice demanding the payment of contribution payable towards Common Good Fund basing on the provisions made in the Budget estimate of each institution or endowment in the manner prescribed.

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