Assessment and recovery of contribution and costs and expenses

The Odisha Hindu Religious Endowments (Amendment) Act, 2018

Civil201889 sections

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Statutory text

(1) The contributions, costs and expenses payable under sections 67 and 68 shall be assessed in the prescribed manner by the Administrator on the basis of the average income of the preceding three years for the following three years and the amount so assessed shall be intimated to the trustee.
(2) The trustee may, within fifteen days from the date of the receipt of such intimation or within such further time as may be granted by the Administrator, file his objection thereto, if any, before the Administrator in writing and the Administrator shall, after considering such objection, make an order confirming, withdrawing or modifying the assessment so made.
(3) Any trustee aggrieved by an order made under sub-section (2) may, within one month from the date of the order, prefer an appeal before the Board.
(4) The amount assessed under this section shall be paid by the trustee within one month from the date of receipt of the intimation under sub-section (1), or where an objection has been filed or an appeal has been preferred, within one month from the date of the order passed on the objection or, as the case may be, in the appeal, or within such further time as may be granted by the Administrator.
(5) If the trustee fails to pay the amount aforesaid within the time allowed, the Collector of the district in which any property of the religious institution is situate shall, on a requisition made to him in the prescribed manner by this Administrator, recover such amount as if it were an arrear of land revenue.
(6) The Collector shall, on receipt of a requisition under sub-section (5), withhold the amount mentioned therein out of any allowance, grant or other dues payable by the State Government to the religious institution concerned, but where such allowance, grant or other dues are insufficient for the purpose the Collector shall withhold the amount available and recover the balance as if it were an arrear of land revenue.
(7) Places of worship, including temples and tanks, and places where Utsavas are performed, idols, Vahanas, jewels and such vessels and other articles of the religious institution as may be necessary in accordance with the usage of the institution for purposes of worship or ceremonial processions shall not be liable to be proceeded against in pursuance of sub-sections (5) and (6).
(8) Instead of selling the property after attachment thereof under the provisions of the Orissa Public Demands Recovery Act, 1962, it shall be open to the Collector at the instance of the Administrator to appoint a receiver to take possession of the property or such portion thereof as may be necessary and collect the income thereof until the amount sought to be recovered is realised. The remuneration, if any, paid to the receiver, and the other expenses incurred by him, shall be paid out of the income of the institution concerned.
(9) No objection which could be preferred or which was preferred and rejected by the Administrator under sub-section (2) shall be entertained under the said Act.
(10) No suit, prosecution or other legal proceeding shall be entertained in any Court of Law against the Board or any officer or servant of the State Government for anything done or intended to be done in good faith in pursuance of this section.

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