Chapter IX SURPLUS FUNDS AND UTILISATION THEREOF

(1) Where there is a surplus in the funds of an institution or endowment including a specific endowment attached thereto after providing for all the objects, needs, requirements or improvements of the institution or endowment and after making adequate provision for purposes referred to in sub-section (2) of section 57, the trustee may make an application in the manner prescribed for permission to utilise such surplus fund for all or any of the following purposes. (i) propagation of the religious tenets of the institution or endowment; (ii) establishment and maintenance of schools for the training of archakas, adyapakas and Vedaparayanikas and for the study of Divya Prabhandhams and the like for furthering education in Sanskrit. (iii) establishment and maintenance of, any institution in which special provision is made for the study of Hindu religion, Philosophy or Sastras or for imparting instruction in Hindu Temple Architecture, and for setting up libraries in connection with such study; (iv) grant of aid to any other Hindu religious institution or endowment which is in poor or needy circumstances or which require renovation; (v) establishment and maintenance of hospitals and dispensaries for the relief of the pilgrims and worshippers visiting the religious institutions; (vi) construction and maintenance of choultries and rest houses for the use and accommodation of pilgrims; (vii) provisions of water supply and sanitary arrangement to the pilgrims and worshippers; (viii) acquisition of any land or other immovable property for the purpose of the religious institution; (ix) construction and maintenance of roads and communications and the lighting thereof for the convenience of the pilgrims and worshippers; (x) establishment and maintenance of orphanages for children belonging to Hindu Religion; (xi) establishment and maintenance of the Homes for the poor, destitute and helpless, physically disabled persons belonging to Hindu Religion; (xii) establishment and maintenance of leprosy asylum for those belonging to Hindu Religion. (xiii) payment of the Common Good Fund. (2) Nothing in sub-section (1), shall prevent the trustee of a math or a specific endowment attached thereto from utilising such surplus for any other purpose consistent with the tenets of the math. (3) Subject to such restrictions and conditions as may be prescribed, the trustee of a charitable or religious institution or endowment may appropriate any portion of such surplus for the performance of any Hindu Marriage among the needy persons belonging to Hindu Religion.

(1) The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, having jurisdiction, shall, on being satisfied that a charitable or religious institution or endowment has, whether before or after the commencement of this Act, ceases to exist, hold an enquiry in the prescribed manner to ascertain its properties and funds and after doing so, shall pass an order- (a) specifying the properties and funds of the institution or endowment; (b) appointing a trustee therefor; (c) directing the recovery of any such properties or funds from any persons who may be in possession thereof; and (d) laying down that the properties, and funds so specified shall be applied or utilised for the renovation of the institution or endowment and if such renovation is not possible, be appropriated to any one or more of the purposes specified in sub-section (2) of section 74. (2) The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, having jurisdiction, may, on being satisfied after holding an enquiry in the prescribed manner, that any building or other place which was being used for religious worship or instruction or for charity has, whether before or after the commencement of this Act, ceased to be used for that purpose, pass an order- (a) directing the recovery of such building or place from any person who may be in possession; and (b) laying down that it shall be used for religious worship or instruction or for charity as before, or if such use is not possible, be utilised for any one or more of the purposes specified in sub-section (2) of section 74. (3) Every order made under sub-section (1) or sub-section (2) shall be published in the prescribed manner and shall subject to the provisions of sections 90 and 91 be binding on the parties concerned.

(1) Where the Commissioner is satisfied after making such enquiry as may be prescribed, that- (a) the original object for which a charitable or religious institution or endowment was founded has, from the beginning, been or has subsequently become, impossible of realisation; (b) the income or any surplus balance of such institution or endowment has not been utilised or is not likely to be utilised; (c) in any of the cases mentioned in section 158 or in regard to the appropriation of the Dharmadayam sums held in trust under section 56, the directions of the Commissioner are necessary. the Commissioner shall make an order giving directions as to how the property or money belonging to the institution, endowment or Dharmadayam concerned shall be appropriated. In giving the direction, the Commissioner shall, so far as may be practicable, desirable, necessary or proper in public interest, give effect to the original intention of the