Amendment of section 76, Madras Act XIX of 1951

Amendment of section 76, Madras Act XIX of 1951.- In section 76 of the principal Act -

1. (1) for sub-sections
2. (1) and (2), the following sub-sections shall be substituted, namely :- "(1) In respect of the services rendered by the Government and their officers and for defraying the expenses incurred on account of such services every religious institution shall, from the income derived by it, pay to the Commissioner annually such contribution not exceeding five per centum of its income as may be prescribed.
3. (2) Every religious institution, the annual income of which, for the fasli year immediately preceding as calculated for the purposes of the levy of contribution under sub-section (1), is not less than one thousand rupees, shall pay to the Commissioner annually, for meeting the cost of auditing its accounts, such further sum not exceeding one and a half percentum of its income as the Commissioner may determine.";
4. (2) after sub-section (4), the following sub-section shall be inserted, namely:- "(5) Whenever there is any surplus after meeting all the charges referred to in the foregoing sub-section, it shall be lawful for the Commissioner, acting suo motu or on an application to make grants to poor and needy religious institutions for carrying out repairs and renovation subject to such rules as may be framed by Government in this regard.";
5. (3) at the end of the section, the following Explanation shall be added, namely:- "Explanation.- Any religious institution, the annual income of which is less than two hundred rupees, shall not be liable to pay any contribution to the Commissioner as required by sub-section (1).".