Vidhi Codex

section 61

Budget of religious institutions

The Odisha Hindu Religious Endowments (Amendment) Act, 2018
Civil201889 sections
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Statutory text
  1. (1) The trustee of every religious institution liable to pay contribution under sub-section (3) of section 67 shall, before the end of December in each year, submit to the Administrator in such form as may be fixed by him, a budget showing the probable receipts and disbursements of the institution during the following financial year.
  2. (2) Every such budget shall make adequate provisions for—
    • (a) the scale of expenditure for the time being in force and in the case of a math, its other customary expenses including the nitis and other religious pursuits;
    • (b) the due discharge of all liabilities binding on the institution;
    • (c) the repair and renovation of the buildings connected with the institution;
    • (d) expenditure on religious, educational and charitable purposes not inconsistent with the objects of the institution which shall not be less than five percentum of the gross income unless the Administrator otherwise directs;
    • (e) the maintenance of a working balance;
    • (f) the amount of expenditure that may be incurred by the trustee under section 34.
  3. (3) The Administrator may, on receipt of the budget, make such alterations, omissions or additions therein as he may deem proper.
  4. (4) Notwithstanding anything contained in any other law for the time being in force or any custom or practice obtaining to the contrary, the provisions made for remuneration of any office-holder or for any other item of expenditure in respect of any institution may be increased, decreased or modified by the Administrator if such increase, decrease or modification is considered necessary in view of the financial condition of the institution.
  5. (5) A trustee may, within one month of the date of the receipt by him of the order passed by the Administrator under sub-section (3) or (4), prefer an appeal against such order before the Board.

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