The TAMIL NADU HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS ACT, 1959

(i) 
 
THE TAMIL NADU HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS 
ACT, 1959 
(Tamil Nadu Act 22 to 1959) 
 
Arrangement of sections 
 
SECTION    
CHAPTER – I 
PRELIMINARY 
1. Short title, extent, application and commencement  
2. Power to extend Act to Jain Religious Institutions and Endowments.  
3. Power to extend Act to Charitable Endowments  
4. Exemptions  
5. Certain Acts not to apply to Hindu Religious Institutions and 
Endowments  
6. Definitions  
7. Constitution of Advisory Committee 
7-A. Constitution of District Committee 
   
CHAPTER – II 
THE COMMISSIONER AND OTHER CONTROLLING AUTHORITIES 
8. Authorities under the Act  
9. Government to appoint Commissioner, etc.  
10. Commissioner etc. to be Hindus  
11. Commissioner to be corporate sole  
12. Commissioner, etc. to be servants of Government  
13. Delegation to Additional Commissioner, Joint Commissioners or Deputy 
Commissioners 
13-A. Powers and duties of Additional Commissioner and Joint Commissioner 
14. Territorial jurisdiction and powers and duties of Assistant 
Commissioners 
15-20 [Omitted] 
21. Powers of Commissioner to call for records and pass orders  
21-A. Powers of Joint or Deputy Commissioner to call for records and pass 
orders 
22. Other powers of Commissioner 
 
CHAPTER – III 
RELIGIOUS INSTITUTIONS 
GENERAL PROVISIONS 
23. Power and duties of Commissioner in respect of temples and religious 
endowments 
24. Power to enter religious institutions 
25. Commissioner etc., to observe appropriate forms and ceremonies 
(ii) 
 
25-A. Qualifications of trustees 
26. Disqualifications of trustees 
27. Trustee bound to obey orders issued under Act 
28. Care required of trustee and his powers 
29. Preparation of register for all institutions 
30. Annual verification of the register 
31. Submission of register once in ten years 
32. Trustee to furnish accounts, returns, etc. 
33. Inspection of property and documents 
34. Alienation of immovable trust property 
34-A. Fixation of lease rent 
34-B. Termination of lease of immovable property 
34-C. Payment of amount 
34-D. Bar of jurisdiction of Civil Court 
35. Authority of trustee to incur expenditure for securing health, etc., of 
pilgrims and worshippers and for training of archakas, etc., 
36. Utilisation of surplus funds 
36-A. Utilisation of surplus funds for Hindu marriages 
36-B. Utilisation of surplus funds for making contribution towards any funds 
for the purposes of feeding the poor etc. 
37. Appeals 
38. Enforcement of service or charity in certain cases 
39. Power of trustee of math or temple over trustees of specific endowments 
40. Enfranchisement of lands, etc., held by a devadasi on condition of service 
in a temple 
41. Resumption and re-grant of inam granted for performance of any charity 
or service 
42. Office-holders and servants of religious institutions not to be in 
possession of jewels, etc., except under conditions 
43. The Commissioner to sanction compromise of legal proceedings 
43-A. Appointment and duties of Executive Officer in temples under Maths. 
 
RELIGIOUS INSTITUTIONS OTHER THAN MATHS OR SPECIFIC ENDOWENTS 
ATTACHED THERETO 
44. Sections 45 to 58 not to apply to maths or specific endowments attached 
to maths 
45. Appointment and duties of Executive Officers 
46. Commissioner to publish list of certain institutions 
46-A. Omitted. 
47. Trustees and their number and term of offices 
47-A. Delegation of powers by Government.  
48. Chairman 
49. Power of Assistant Commissioner to appoint trustees and fit persons 
 
(iii) 
 
49-A. Existing trustees in the case of religious institutions first included in the 
list under section 46 to cease to hold office 
49-B. Power of executive officer and Chairman of Board of Trustees not to 
implement order or resolution of the trustee or Board of Trustees in 
certain cases 
50. Power under sections 47, 49 and 49-A to be exercisable notwithstanding 
provisions in scheme 
51. Claims of certain persons to be trustees 
52. Non-hereditary trustees holding office on the date of the commencement 
of the Act 
53. Power to suspend, remove or dismiss trustees 
54. Filling up of vacancies in the offices of hereditary trustee  
55. Appointment of office-holders and servants in religious institutions 
56. Punishment of office holders and servants in religious institutions 
57. Power to fix fees for services etc., and to determine their appointment 
58. Fixing of standard scales of expenditure 
 
CHAPTER IV 
MATHS 
59. Suit for removal of trustee of math or specific endowment attached 
thereto 
60. Arrangements when vacancies occur 
61. Fixing of standard scales of expenditure 
62. Power to spend Pathakanika 
 
CHAPTER V 
INQUIRIES 
63. Joint Commissioner or Deputy Commissioner to decide certain disputes 
and matters 
64. Power of Joint Commissioner or Deputy Commissioner to settle schemes 
65. Power of Commissioner to settle schemes 
66. Appropriation of endowments 
67. Determination and application of properties and funds of defunct 
religious institutions 
68. Joint Commissioner or Deputy Commissioner to forward copies 
69. Appeal to the Commissioner 
70. Suits and appeals 
 
CHAPTER VI 
NOTIFIED RELIGIOUS INSTITUTIONS 
71. Issue of notice to show cause why institution should not be notified 
72. Consideration of objections, if any, and notification of institution 
73. Scheme to lapse on notification 
74. Appointment of salaried executive officer 
(iv) 
 
75. Section 64 not to apply to notified institutions 
75-A. Notification under Chapter VI-A of Tamil Nadu Act II of 1927 to continue 
in force 
75-B. Further continuance of notification under Chapter VI-A of Tamil Nadu 
Act II of 1927. 
75-C. Right to suit. 
76. Saving 
 
CHAPTER VII 
ENCROACHMENTS 
77. Transfer of lands appurtenant to or adjoining religious institutions 
prohibited except in special cases 
78. Encroachments by persons on land or buildings belonging to Charitable 
or religious institutions or Endowments and the eviction of encroachers. 
79. Mode of eviction on failure of removal of the encroachment as directed by 
the Joint Commissioner 
79-A. Encroachment by group of persons on land belonging to charitable 
religious institutions and their eviction 
79-B. Penalty for offences in connection with encroachment 
79-C. Recovery of moneys due to religious institution as arrears of land 
revenue 
80. Eviction of lessees, licensees or mortgages with possession in certain 
cases 
81. Appeals against the orders of Joint Commissioner or a Deputy 
Commissioner under section 80. 
82. Payment of compensation 
83. Constitution of Tribunals 
84. Suits against award 
85. Protection of action taken under this Chapter 
 
CHAPTER VIII 
BUDGETS, ACCOUNTS AND AUDIT 
86. Budgets of Religious Institutions 
87. Accounts and Audit 
88. Authority to whom Audit Report is to be submitted 
89. Contents of Audit Report 
90. Rectification of defects disclosed in audit and order of surcharge against 
trustee, etc. 
91. Chapter to apply notwithstanding provisions in scheme 
 
CHAPTER IX 
FINANCE 
92. Religious institution to pay an annual contribution to the Government 
93. Recovery of costs and expenses incurred on legal proceedings 
(v) 
 
94. Assessment and recovery of contributions, costs, charges and expenses 
95. Contributions not to be levied in certain cases 
 
CHAPTER X 
ENDOWMENTS ADMINISTRATION FUND 
96. Religious and Charitable Endowments Administration Fund 
97. Creation of Hindu Religious and Charitable Endowments Common Good 
Fund 
 
CHAPTER X – A 
DEVASWOM FUND 
97-A. Maintenance of Incorporated Devaswoms out of Devaswoms Fund 
97-B. The Devaswom Fund 
97-C. Devaswoms Surplus Fund and its administration 
97-D. Devaswoms Properties 
97-E. Unincorporated Devaswoms 
 
CHAPTER – XI 
MISCELLANEOUS 
98. Public Officers to furnish copies of or extracts from certain documents 
99. Power to inspect 
100. Bequest under will for benefit of religious institution 
101. Putting Trustee or Executive Officer in possession 
102. Cost of proceedings, etc. 
103. Trustee not to lend or borrow moneys without sanction 
104. Court-fees to be paid as prescribed by Schedule 
105. Saving 
106. Removal of discrimination in the distribution of prasadams or 
theerthams 
107. Act not to affect rights under Article 26 of the Constitution 
108. Bar of suits in respect of administration or management of religious 
institutions, etc. 
109. Central Act 36 of 1963 not to apply for recovery of properties of religious 
institution 
110. Procedure and powers at inquiries under Chapter V and VI 
111. Notifications, orders, etc., under Act not to be questioned in Court of Law 
112-113. [Omitted] 
113-A.Power of Government to direct disposal of appeal or revision pending 
before the Commissioner by a Judicial officer 
114. Power to Government to call for records and pass orders 
114-A.Power of Government to review 
115. Limitation 
116. Power to make rules 
 
(vi) 
 
CHAPTER – XII 
TRANSITIONAL 
117. Construction of reference to the Board, President or Commissioner 
118. Repeals and savings 
119. Conditions of service of certain persons 
119-A. Board of Trustees’ control over Karanma services 
120. Commissioner to repay certain sums to the Government 
120-A. Power to amend, alter or add to Schedule I. 
121. [Omitted] 
122. [Omitted] 
 
SCHEDULE 1 
SCHEDULE II 
SCHEDULE III 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(vii) 
THE TAMIL NADU HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS ACT, 
1959 
(Tamil Nadu Act 22 of 1959) 
AND ITS AMENDING ACTS AT A GLANCE. 
 
1959 
1. The Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 
(Tamil Nadu Act 22 of 1959). 
 
1961 
2. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1961 (Tamil Nadu Act 12 of 1961). 
3. The Tamil Nadu Hindu Religious and Charitable Endowments (Second 
Amendment) Act, 1961 (Tamil Nadu Act 40 of 1961) 
 
1965 
4. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1965 (Tamil Nadu Act 16 of 1965). 
5. The Tamil N adu Hindu Religious and Charitable Endowments (Second 
Amendment) Act, 1965 (Tamil Nadu Act 31 of 1965). 
 
1967 
6. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1967 (Tamil Nadu Act 23 of 1967). 
 
1968 
7. The Tamil Nadu Hindu Relig ious and Charitable Endowments  
(Amendment) Act, 1968.(Tamil Nadu Act 19 of 1968) 
 
1969 
8. The Tamil Nadu Adaptation of Laws Order, 1969  
9.       The Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969. 
 
1970 
10. The Tamil Nadu Adaptation of Laws Order, 1970. 
 
1971 
11. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1971 (Tamil Nadu Act 2 of 1971). 
 
(viii) 
 
1972 
12. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1972 (Tamil Nadu Act 29 of 1972). 
 
1973 
13. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1973 (Tamil Nadu Act 22 of 1973). 
 
1974 
14. The Tamil Nadu Hindu Religious and Charitable Endowments (Second 
Amendment) Act, 1973 (Tamil Nadu Act 5 of 1974). 
15. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1974 (Tamil Nadu Act 26 of 1974). 
16. The Tamil Nadu Hindu Religious and Charitable Endowments (Second 
Amendment) Act, 1974 (Tamil Nadu Act 27 of 1974). 
17. The Tamil Nadu Hindu Religious and Charitable Endowments (Fourth 
Amendment) Act, 1974 (Tamil Nadu Act 28 of 1974). 
18. The Tamil Nadu Hindu Religious and Charitable Endowments (Fifth 
Amendment) Act, 1974 (Tamil Nadu Act 46 of 1974). 
19. The Tamil Nadu Hindu Religious and Charitable Endowments (Third 
Amendment) Act, 1974 (Tamil Nadu Act 50 of 1974). 
 
1975 
20. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1975 (Tamil Nadu Act 6 of 1975). 
 
1976 
21. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment a nd Special Provisions) Act, 1976 (President Act 24 of 
1976). 
 
1978 
22. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1978 (Tamil Nadu Act 42 of 1978). 
 
1979 
23.  The Tamil Nadu Hindu Religious and Charitable Endowments (Amendment 
and Special Provision) Amendments Act, 19 79 (Tamil Nadu Act 52 of 
1979). 
 
(ix) 
1980 
24.  The Tamil Nadu Hindu Religious and Charitable Endowments (Amendment 
and Special Provisions ) Amendment Act, 19 80 (Tamil Nadu Act 22 of 
1980). 
 
1981 
25.  The Tamil Nadu Hindu Religious and Charitable Endowments (Amendment 
and Special Provisions ) Amendment Act, 19 81 (Tamil Nadu Act 30 of 
1981). 
 
1983 
26. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment and Validation) Act, 1983 (Tamil Nadu Act 48 of 1983). 
 
1987 
27. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1986 (Tamil Nadu Act 2 of 1987). 
28. The Tamil Nadu Adaptation of Law and Order, 1987. 
 
1991 
29. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1991 (Tamil Nadu Act 46 of 1991). 
    
1992 
30. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1992 (Tamil Nadu Act 38 of 1992). 
 
1993 
31. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1993 (Tamil Nadu Act 18 of 1993). 
32. The Tamil Nadu Hindu Religious and Charitable Endowments (Second 
Amendment) Act, 1993 (Tamil Nadu Act 19 of 1993). 
 
1994 
33. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1994 (Tamil Nadu Act 30 of 1994). 
34.  The Tamil Nadu Hindu Religious and Charitable Endowments ( Fourth 
Amendment) Act, 1994 (Tamil Nadu Act 39 of 1994). 
 
 
(x) 
 
1995 
35. The Tamil Nadu Hindu Religious and Charitable Endowments (Third 
Amendment) Act, 1994 (Tamil Nadu Act 25 of 1995). 
36. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1995 (Tamil Nadu Act 38 of 1995). 
 
1996 
37. The Tamil Nadu Hindu Religious and Charitable Endowments ( Special 
Provisions) Act, 1996 (Tamil Nadu Act 23 of 1996). 
38. The City of Madras (Alteration of Name) Act, 1996 (Tamil Nadu Act 28 of 
1996). 
39. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996). 
 
1998 
40. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1998 (Tamil Nadu Act 37 of 1998). 
41. The Tamil Nadu Hindu Religious and Charitable Endowments (Second 
Amendment) Act, 1998 (Tamil Nadu Act 38 of 1998). 
 
1999 
42. The Tamil Nadu Hindu Religious and Charitable Endowments ( Special 
Provisions) Amendment Act, 1999 (Tamil Nadu Act 48 of 1999). 
43. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 1999 (Tamil Nadu Act 52 of 1999). 
 
2002 
44. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 2002 (Tamil Nadu Act 50 of 2002). 
 
2003 
45. The Tamil Nadu Hindu Religious and Charitable Endowments (Second 
Amendment) Act, 2003 (Tamil Nadu Act 10 of 2003). 
46. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 2003 (Tamil Nadu Act 25 of 2003). 
47. The T amil Nadu Hindu Religious and Charitable Endowments ( Third 
Amendment) Act, 2003 (Tamil Nadu Act 28 of 2003). 
 
 
 
(xi) 
2006 
48. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 2006 (Tamil Nadu Act 1 of 2006). 
49. The Tamil Nadu Hind u Religious and Charitable Endowments 
(Amendment) Act, 2006 (Tamil Nadu Act 15 of 2006). 
 
2007 
50. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 2007 (Tamil Nadu Act 13 of 2007). 
 
2008 
51. The Tamil Nadu Hindu Religious and Char itable Endowments 
(Amendment) Act, 2008 (Tamil Nadu Act 4 of 2008). 
 
2009 
52. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 2009 (Tamil Nadu Act 31 of 2009). 
 
2010 
53. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 2010 (Tamil Nadu Act 12 of 2010). 
 
2012 
54. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 2012 (Tamil Nadu Act 26 of 2012). 
55. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 2012 (Tamil Nadu Act 51 of 2012) 
 
2013 
56. The Tamil Nadu Hindu Religious and Charitable Endowments 
(Amendment) Act, 2013 (Tamil Nadu Act 26 of 2013) 
 
 
 
 
 
 
 
 
 
1 
 
THE 1[TAMIL NADU] HINDU RELIGIOUS AND CHARITABLE ENDOWMENTS 
ACT, 1959. [1(Tamil Nadu) Act 22 of 1959] 2 
[Received the assent of the President on the 19 th November 1959, First 
published in the Fort St. George Gazette on the 2 nd December, 1959 
(Agrahayana) 11, 1881]. 
An Act to amend and consolidate the law relating to the administration 
and governance of Hindu R eligious and Charitable Institutions and 
Endowments in the 3[State of Tamil Nadu]; 
WHEREAS it is expedient to amend and consolidate the law relating to the 
administration and governance of Hindu Religious and Charitable Institutions 
and Endowments in the 3[State of Tamil Nadu]; 
BE it enacted in the Tenth Year of the republic of India as follows:- 
CHAPTER – I 
PRELIMINARY. 
1. Short title, extent, application and commencement. __ (1) This Act 
may be called the 1[Tamil Nadu] Hindu Religious and Charitable Endowm ents 
Act, 1959. 
(2) It extends to the whole of the 2[State of Tamil Nadu]. 
(3) It applies to all Hindu public religious institutions and endowments 
3[including] the incorporated Dewaswoms and Unincorporated Dewaswoms. 
Explanation.__ In this sub -section, Hi ndu public religious institutions 
and endowments do not include Jain religious institutions and endowments. 
 
 
  
1. These words were substituted for the word “Madras” by the Tamil Nadu 
Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation 
of Laws (Second Amendment) Order, 1969. 
2. For the Statement of Objects and Reasons, See Fort St. George Gazette  
Extraordinary, dated the 13th April 1959, Part IV-A, page 213. 
 This Act as amended by sub -section (2) of section 11 of the Tamil Nadu 
(Added Territories) Extension of Laws Act, 1962 (Tamil Nadu Act 14 of 1962) 
was extended to the added territories by the said section of the said Act 
repealing the corresponding law in force in those territories. 
3. This expression was substituted for the expression “S tate of Madras” by the 
Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil 
Nadu Adaptation of Laws (Second Amendment) Order, 1969. 
 
 
2 
 
(4)(a) The provisions of this Act except the provisions of__ 
(i) Sub-section (4) of section 92, in so far  as that sub -section relates to 
Consultative Committees and sub-committees thereof, and 
(ii) Clause (xxi) (b) of sub-section (2) of section 116 shall come into force on 
such date as the Government may, by notification, appoint and different dates 
may be appointed for different areas and for different provisions of this Act. 
(b) The provisions of sub -section (4) of section 92 in so far as that sub -
section relates to Consultative Committees and sub -committees thereof and of 
clause (xxi)(b) of sub -section (2) of section 116 shall be deemed to have come 
into force on the 28th November 1958. 
2. Power to extend Act to Jain Religious Institutions and 
Endowments.__ (1) The Government may, by notification, extend to Jain public 
religious institutions and endowments, all or any of the provisions of this Act 
and of any rules made thereunder and thereupon, the provisions so extended 
shall apply to such institutions and endowments: 
Provided that before issuing such a notification, the Government shall 
publish in the *Fort St. George Gazette, a notice of their intentions to do so, fix 
a period which shall not be less than two months from the date of publication 
of the notice, for the persons interested in the institutions and endowments 
concerned to show cause against the i ssue of the notification and consider 
their objections, if any. 
(2) In this Act, wherever the word “Hindu” occurs, it shall, in respect of 
Jain public religious institutions and endowments to which the provisions of 
this Act have been extended under sub-section (1) be construed to mean “Jain” 
unless the context otherwise requires. 
 
 
NOTES 
The Government notified that the provisions of the Act except the provisions 
mentioned in clause (b) of section 4 came into force on the 1 st day of January 
1960. 
1. These wo rds were substituted for the word “Madras” by the Tamil Nadu 
Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation 
of Laws (Second Amendment) Order, 1969. 
2. This expression was substituted for the expression “State of Madras” by the 
Tamil N adu Adaptation of Laws Order, 1969, as amended by the Tamil 
Nadu Adaptation of Laws (Second Amendment) Order, 1969. 
3. This word was substituted for the word “except” by section 2 of the Tamil 
Nadu Hindu Religious and Charitable Endowments (Third Amendment) A ct, 
1974 (Tamil Nadu Act 50 of 1974). 
3 
 
3. Power to extend Act to Charitable Endowments. __(1) Where the 
Government have reason to believe that any Hindu or Jain public charitable 
endowment is being mismanaged, they may direct the Commissioner to 
inquire, or to cause an inquiry to be made by any officer authorized by him in 
this behalf, into the affairs of such charitable endowment and to report to them 
whether, in the interests of the administration of such charitable endowment, 
it is necessary to extend t hereto all or any of the provisions of this Act and of 
any rules made thereunder. 
(2) The Commissioner or the officer authorized by him under sub -section 
(1) shall, while making an inquiry under that sub -section, have all the powers 
of a Civil Court under the Code of Civil Procedure, 1908 (Central Act V of 1908) 
for the purposes of enforcing the attendance of witnesses and compelling the 
production of books, accounts, documents, securities, cash and other 
properties belonging to or in the custody of such ch aritable endowments and 
shall follow the procedure applicable under the said Code in regard to 
recording of evidence and hearing of parties. 
(3) If, after considering the report of the Commissioner submitted under 
sub-section (1), the Government are satisf ied that such charitable endowment 
is being mismanaged and that, in the interests of the administration of such 
charitable endowment, it is necessary to extend thereto all or any of the 
provisions of this Act and of any rules made thereunder, they may, by 
notification, extend to such charitable endowment the said provisions, and 
thereupon, the provisions so extended shall apply to such charitable 
endowment as if it were a specific endowment : 
Provided that before issuing such a notification, the Government shall 
publish in the * Fort St. George Gazette,  a notice of their intention to do so, 
specifying the reasons for the action proposed to be taken by them and fixing a 
period which shall not be less than two months from the date of publication of 
the notice, for the persons interested in the endowment concerned to show 
cause against the issue of the notification and consider their objections, if any. 
 (4) Notwithstanding anything contained in this section, the Government 
may, on application made by the trustee of any Hindu or Jain public charitable 
endowment, or where there are more trustees than one, then by those trustees 
or a majority of them and with the concurrence of the trustee or trustees 
making the application, extend, by notification, to such charitab le endowment 
all or any of the provisions of this Act and of any rules made thereunder, and 
thereupon the provisions so extended shall apply to such charitable 
endowment as if it were a specific endowment. 
 
 
Now the Tamil Nadu Government Gazette. 
4 
 
4. Ex emptions.__2[The Government may, by notification exempt whether 
prospectively or retrospectively] from the operation of any of the provisions of 
this Act or of any rules made thereunder any religious institution or religious 
or charitable endowment or vary or cancel any such exemption :  
Provided that before such exemption is varied or cancelled, the person  
affected shall be given a reasonable opportunity of showing cause against such 
variation or cancellation. 
5. Certain Acts not to apply to Hindu Religiou s Institutions and 
endowments. __ The following enactments shall cease to apply to Hindu 
religious institutions and endowments, namely : __ 
(a) The 1[Tamil Nadu] Endowments and Escheats Regulation, 1817 
(1[Tamil Nadu] Regulation VII of 1817); 
(b) The Religious Endowments Act, 1863 (Central Act XX of 1863); 
(c) The Charitable Endowments Act, 1890 (Central Act VI of 1890); 
(d) The Charitable and Religious Trusts Act, 1920 (Central Act XIV of 
1920); and 
(e) Section 92 and 93 of the Code of Civil Procedure, 1908 (Central Act V of 
1908) 
6. Definitions. __In this Act, unless the context otherwise requires, __ 
2[(1) “Additional Commissioner”  means an Additional Commissioner 
appointed under section 9; 
(1-A)  “Advisory Committee” means the Committee constituted by the 
Government under sub-section (1) of section 7.] 
(2) 3[Omitted by Section 2 of the Tamil Nadu Hindu Religious and 
Charitable Endowments (Amendment) Act, 1968 (Tamil Nadu Act 19 of 1968) 
 (3) “Assistant Commissioner” means an Assistant Commissioner 
appointed under section 9; 
(4) “Board” means the Board constituted under section 10of the 1[Tamil 
Nadu] Hindu Religious Endowments Act, 1926 (1[Tamil Nadu] Act II of 1927); 
 
 
 
1. Now the Tamil Nadu Government Gazette. 
2. These words were substituted for the words “The  Government by 
notification, exempt” by Tamil Nadu Act 48 of 1983 w.e.f. 29.12.1983. 
3. Substituted for the words “Madras” by the Tamil Nadu Adaptation of Laws 
Order, 1969 as amended by the Tamil Nadu Adaptation of Laws (Second 
Amendment) Order 1969. 
4. Clause 1 as inserted by Tamil Nadu Act 39 of 1996 was relettered as clause 
(1-A) and clause (1) was inserted by Tamil Nadu Act 50 of 2002. 
5 
 
  (5) “Charitable endowments” means all property given or endowed for the 
benefit of, or used as of right by, the Hindu or the Jain community or any 
section thereof, for the support or maintenance of objects of utility to the 
said community or section, such as rest-houses, choultries, patasalas, 
schools and colleges, houses for feeding the poor and institutions for the 
advancement of education, medical relief and public health or other objects 
of a like nature; and includes the institution concerned; 
(6) “Commissioner” means the Commissioner appointed under section 9; 
(7) “Court” means— 
(i) in relation to a math or temple situ ated in the Presidency town, the 
2[Chennai] City Civil Court 
(ii) in relation to a math or temple situated elsewhere, the Subordinate 
Judge’s Court having jurisdiction over the area in which the math or temple is 
situated, or if there is no such Court, the  District Court having such 
jurisdiction; 
(iii) in relation to a specific endowment attached to a math or temple, the 
Court which could have jurisdiction as aforesaid in relation to the math or 
temple ; 
(iv) in relation to a specific endowment attached to two or more maths or 
temples, any Court which would have jurisdiction as aforesaid in relation to 
either or any of such maths or temples; 
(8) “Deputy Commissioner”  means a Deputy Commissioner appointed 
under section 9; 
(8-A) “ District Committee ” means the Committee constituted by the 
Government under Section 7-A; 
(9) “Executive officer” means a person who is appointed to exercise such 
powers and discharge such duties appertaining to the administration of a 
religious institution as are assigned to him by or under this Act or the rules 
made thereunder or by any scheme settled or deemed to have been settled 
under this Act; 
(10) “Government” means the State Government; 
(11) “Hereditary trustee” means the trustee of a religious institution, the 
succession to whose office devolves by hereditary right or is regulated by usage 
or is specifically provided for by the founder, so long as such scheme of 
succession is in force; 
Substituted for the words “Madras” by the Tamil Nadu Adaptation of Laws 
Order, 1969 as amended  by the Tamil Nadu Adaptation of Laws (Second 
Amendment) Order 1969. 
1. Substituted for the word “Madras” by Tamil Nadu Act 28 of 1996. 
6 
 
 (12) “incorporated Devaswoms” means the Devaswoms mentioned in 
Schedule-1 2[***]; 
3[(12-A) “Inspector” means an Inspect or in the Hindu Religious and 
Charitable Endowments Administration Department; 
(12-B) “Joint Commissioner”  means a Joint Commissioner appointed 
under section 9;] 
(13) “math” means a Hindu religious institution with properties attached 
thereto and presided over by a person, the succession to whose office devolves 
in accordance with the direction of the Founder of the institution or is 
regulated by usage and – 
(i) whose duty it is to engage himself in imparting religious instruction or 
rendering spiritual service; or 
(ii) who exercises or claims to exercise spiritual headship over a body of 
disciples; 
and include places of religious worship or instruction which are 
appurtenant to the institution; 
Explanation.— Where the headquarters of a math are outside the S tate 
but the math has properties situated within the State, control shall be 
exercised over the math in accordance with the provisions of this Act, in so far 
as the properties of the math situated within the State are concerned; 
(14) “non-hereditary truste e” means a trustee who is not a hereditary 
trustee; 
(15) “person having interest” means— 
(a) in the case of a math, a disciple of the math or a person of the religious 
persuasion to which the math belongs; 
(b)  in the case of a temple, a person who is enti tled to attend at or is in 
the habit of attending the performance of worship or service in the temple, or 
who is entitled to partake or is in the habit of partaking in the benefit of the 
distribution of gifts thereat; 
 
1. This clause was substituted by th e Tamil Nadu Hindu Religious and 
Charitable Endowments (Amendment) Act 1996. (Tamil Nadu Act 39 of 
1996). 
2.  The expression “to the Travancore -Cochin Hindu Religious Institutions Act, 
1950 (Travancore-Cochin Act XV of 1950)” was omitted by section 3 of th e 
Tamil Nadu Hindu Religious and Charitable Endowments Third 
Amendment) Act, 1974 (Tamil Nadu Act 50 of 1974). 
3. Clause 12 -A as inserted by Tamil Nadu Act 18 of 1993 was relettered as 
clause (12-B) and clause (12-A) was inserted by Tamil Nadu Act 39 of 1996. 
7 
 
 (c) in the case of a specific endowment, a person who is entitled to attend 
at or is in the habit of attending the performance of the service or charity, or 
who is entitled to partake or is in the habit of partaking in the benefit of the 
charity; 
1(d) in case of samadhi, brindhavan or any other institution established or 
maintained for a religious purpose, a person who is entitled to attend at or is in 
the habit of attending the performance of worship  or service in such religious 
institution, or who  is entiled to partake or in the habit of partaking in the 
benefit of the distribution of gifts thereat;   
2[(15-A)* * *] 
(16) “religious charity”  means a public charity associated with Hindu 
festival or observance of a religious character, whether it be c onnected with a 
math or temple or not; 
(17) “Religious endowment”  or “endowment” means all property 
belonging to or given or endowed for the support of maths or temples, or given 
or endowed for the performance of any service or charity of a public nature 
connected therewith or of any other religious charity; and includes the 
institution concerned and also the premises thereof, but does not include gifts 
of property made as personal gifts to the archaka, service holder or other 
employee of a religious institution; 
Explanation.—(1) Any inam granted to an archaka, service holder or 
other employee of a religious institution for the performance of any service or 
charity in or connected with a religious institution shall not be deemed to be a 
personal gift to the archaka, service holder or employee but shall be deemed to 
be a religious endowment. 
Explanation.— (2) All property which belonged to, or was given or 
endowed for the support of a religious institution, or which was given or 
endowed for the performance of any service or charity of a public nature 
connected therewith or of any other religious charity shall be deemed to be a 
“religious endowment” or endowment” within the meaning of this definition, 
notwithstanding that, before or after the date of the commenc ement of this Act, 
the religious institution has ceased to exist or ceased to be used as a place of 
religious worship or instruction or the service or charity has ceased to be 
performed: 
 
2. This clause was inserted by section 2 of the Tamil Nadu Hindu Re ligious 
and Charitable Endowments (Amendment) Act, 1978 (Tamil Nadu Act 42 of 
1978), subsequently omitted by section 2(3) of the Tamil Nadu Hindu 
Religious and Charitable Endowments (Amendment) Act, 1991 ( Tamil Nadu 
Act 46 of 1991). 
8 
 
Provided that this E xplanation shall not be deemed to apply in respect of 
any property which vested in any person before the 30 th September 1951, by 
the operation of the law of limitation; 
1[(18) “ Religious institution ” means a math, temple or specific 
endowment and includes,: — 
(i) a samadhi or brindhavan; or 
(ii) any other institution established or maintained for a religious 
purpose. 
Explanation.- For the purpose of this clause- 
(1) “samadhi” means a place where the mortal remains of a guru, 
sadhu or saint is interned and used as a plac e of public religious 
worship; 
(2) “brindhavan” means a place established or maintained in 
memory of a guru, sadhu or saint and used as a place of public 
religious worship, but does not include the samadhi;) 
(18-A)”Scheduled Castes” and “Scheduled Tribes” shall have the same 
meaning assigned to them, respectively, in clause (24) and (25) of Article 365 of 
the Constitution.  
(19) “specific endowment” means any property or money endowed for 
the performance of any specific service or charity in a math or temple or  for the 
performance of any other religious charity, but does not include an inam of the 
nature described in Explanation (1) to clause (17); 
Explanation. —(1) Two or more endowments of the nature specified in 
this clause, the administration of which is ves ted in a common trustee, or 
which are managed under a common scheme settled or deemed to have been 
settled under this Act, shall be construed as a single specific endowment for 
the purposes of this Act ; 
Explanation.—(2) Where a specific endowment attached  to a math or 
temple is situated partly within the State and partly outside the State, control 
shall be exercised in accordance with the provisions of this Act over the part of 
the specific endowment situated within the State; 
(20) “temple” means a place b y whatever designation known, used as a 
place of public religious worship and dedicated to, or for the benefit of, or used 
as of right by, the Hindu community or of any section thereof, as a place of 
public religious worship; 
 
Clause (18) was substituted by Tamil Nadu Act 26 of 2012 which came into 
force on 27.06.2012.  
9 
 
Explanation. —Where a temple situated outside the State has properties 
situated within the State, control shall be exercised over the temple in 
accordance with the provisions of this Act , in so far as the properties of the 
temple situated within the State are concerned ; 
1[20-A) * * *] 
(21) “transferred territory”  means the Kanyakumari district and the 
Shencottah taluk of the Tirunelveli district ; 
(22) “trustee” means any person or body by whatever designation known 
in whom or in which the administration of a religious institution is vested and 
includes any person or body who or which is liable as if such person or body 
were a trustee; 
23) “unincorporated Dewaswoms” means the Dewaswoms me ntioned in 
Schedule II 1[* * *] ; 
2[CHAPTER 1-A – Omitted] 
3[7. Constitution of Advisory Committee. —(1) The Government shall 
constitute, for the State of the Tamil Nadu, a Committee called the Advisory 
Committee consisting of the following members, namely: — 
(a) the Chief Minister, who shall be the Chairman, ex-officio; 
(b) the Minister in -charge of the portfolio  of Hindu Religious and 
Charitable Endowments who shall be the Vice-Chairman, ex-officio ; 
(c) the Secretary to Government in -charge of Hindu Rel igious and 
Charitable Endowments, who shall be the Member ex-officio; 
(d) Such number of non -officials professing Hindu religion, nominated by 
the Government, of whom one shall be a member of the Scheduled Castes or 
Scheduled Tribes; 
(e) The Commissioner, who shall be the Member-Secretary, ex-officio. 
 
1. Clause (20-A) was inserted by Tamil Nadu At 46 of 1991 and subsequently 
omitted by Tamil Nadu Act 39 of 1996. 
2. The expression “to the Travancore -Cochin Hindu Religious Institutions Act, 
1950 (Travancore-Cochin Act XV of 1959)” was omitted by section 3 of the 
Tamil Nadu Hindu Religious and Charitable Endowments (Third 
Amendment) Act, 1974 (Tamil Nadu Act 50 of 1974). 
3. Chapter I-A and section 7 to 7G and 7H to 7O were omitted by the Tamil 
Nadu Hindu Religious and  Charitable Endowments (Amendment) Act, 1996 
(Tamil Nadu ct 39 of 1996). 
4. New section 7 and 7A were inserted by ibid. 
10 
  
(2) The term of office of non -official members shall be three years and 
other matters relating to the Advisory Committee shall be such  as may be 
prescribed. 
(3) The Government may, after giving a show cause notice remove all or 
any of the non -official members of the Advisory Committee in the public 
interest.] 
7-A.Constitution of District Committee. -(1) In respect of all religious 
institutions other than those falling under Clause (iii) of Section 46, situated 
within the territorial jurisdiction of a revenue district, the Government shall 
constitute a Committee called the District Committee consisting of note less 
than three and not more t han five non-official members, as may be nomina ted 
by the Government. The members of the District Committee shall be scholars, 
philanthropists or religious minded persons, and qualified for appointment as 
trustees under this Act. 
(2) The term of office of the members of the District Committee shall be 
three years and other matters relating to the said Committee shall be such as 
may be prescribed.   
(3) The Government may, after giving a show cause notice, remove all or 
any of the members of the District Committee in the public interest. 
(4) The District Committee shall prepare, in such manner as may be 
prescribed, panel of names of persons who are qualified for appointment as 
trustees under this Act (including women and members of Scheduled Castes 
and Scheduled Tribes) and suitable for appointment as non -hereditary trustees 
or trustee as the case may be and shall sent it to-          
(i) the Joint Commissioner or the Deputy Commissioner, in respect of 
religious institutions falling under Clause (i) of Section 46; 
(ii) the Commissioner, in respect of religious institutions falling under 
Clause (ii) of Section 46; and 
(iii) the Assistant Commissioner, in respect of religious institutions which 
is not included in the list published under Section 46 and is not a r eligious 
institution notified or deemed to have been notified under Chapter VI of this 
Act. 
(5) Notwithstanding anything contained in this section, the District 
Committee shall have no jurisdiction to send any panel of names of persons 
under this Section in respect of any religious institution for which a scheme 
has been settled or deemed to have been settled under this Act by the High 
Court of any Court subordinate to the High Court.) 
 
 
11 
 
CHAPTER – II 
1[THE COMMISSIOENR AND OTHER CONTROLLING AUTHORITIES]. 
2[8. Authorities under the Act. —There shall be the following classes of 
authorities under this Act, namely:— 
(a) the Commissioner ; 
3[(aa) Additional Commissioner ;] 
(b) Joint Commissioner ; 
(c) Deputy Commissioners; and 
(d) Assistant Commissioners]. 
9. Government to appoint Commissioner, etc. —(1) The Government 
shall appoint the Commissioner, 4[the Additional Commissioner] and 5[such 
number of Joint, Deputy and Assistant Commissioners] as they may think fit. 
(2)(a) Appointment to the post of Commissioner shall be— 
       (i) by transfer from among the members of the 6[Tamil Nadu] State 
Higher Judicial Service or of the 6[Tamil Nadu] State Judicial Service or of any 
other service ; or 
1[(ii) by promotion from Additional Commissioner]; or 
(iii) by direct recruitment. 
        1[(aa) Appointment to the post of Additional Commissioner shall be by 
promotion from Joint Commissioner; 
       (aaa) Appointment to the post of Joint Commissioner shall be by promotion 
from Deputy Commissioner]; 
 
1. This original heading wa s substituted by the heading “AUTHORITEIS 
UNDER THE ACT” by Tamil Nadu Act 46 of 1991 and subsequently this 
heading was restored by Tamil Nadu Act 39 of 1996. 
2. Section 8 was substituted by the Tamil Nadu Hindu Religious and 
Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996.) 
3. Clause (aa) was inserted by the Tamil Nadu Hindu Religious and Charitable 
Endowments (Amendment) Act, 2002 (Tamil Nadu Act 50 of 2002) which came 
into force on 7th July 1997. 
4. Added by section 4 of the Tamil Nadu Hindu Religious and Charitable 
Endowments (Amendment) Act, 2002 (Tamil Nadu Act 50 of 2002), which is 
deemed to have come into force on 7th July 1997. 
5. Substituted for the words “such number of Deputy and Assistant 
Commissioners” by Tamil Nadu Act 18 of 1993. 
6. Substituted for the word “Madras” by Tamil Nadu Adaptation of Laws Order, 
1969 as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) 
Order, 1969. 
 
12 
 (b)  appointment to the post of Deputy Commissioner shall be— 
(i) by transfer from  among the members of the 2[Tamil Nadu] State 
Judicial Service or of any other service ; or 
(ii) by promotion from Assistant Commissioners ; or 
(iii) by direct recruitment ; or 
(iv) by agreement or contract. 
(c) 3[* * *] 
10. Commissioner, etc., to be Hindus. —The Commissioner,  4[the 
Additional Commissioner], 5[every Joint, Deputy or Assistant Commissioner] 
and every other officer or servant appointed to carry out the purpose of this 
Act, by whomsoever appointed, shall be a person professing the Hindu Religion 
and shall cease to hold office as such when he ceases to profess that religion. 
6[11. Commissioner to be corporate  sole. —The Commissioner shall be 
a corporate sole and shall have perpetual succession and a common seal and 
may sue and be sued in his corporate name]. 
12. Com missioner, etc., to be servants of Government. —(1) The 
Commissioner, 1[Additional Commissioner], 2[Joint Commissioners], Deputy 
Commissioners, Assistant Commissioners and other officers and servants 
including executive officers of religious institutions em ployed for the purposes 
of this Act shall be servants of the Government and their salaries, allowances, 
pensions and other remuneration shall be paid in the first instance out of the 
Consolidated Fund of the State. The 3[* * *] cost of auditing the account s of 
religious institutions shall also be paid in the first instance out of the 
Consolidated Fund of the State. 
 
 
1. Substituted by section 4 of the Tamil Nadu Hindu Religious and 
Charitable Endowment (Amendment) Act, 2002 (Tamil Nadu Act 50 of 
2002) which deemed to have came into force on 7th July 1997. 
2. Substituted for the word “Madras” by Tamil Nadu Adaptation of Laws 
Order, 1969 as amended by the Tamil Nadu Adaptation of Laws (Second 
Amendment) Order, 1969. 
3. Omitted by section 2 of Tamil Nadu Act 6 of 1975. 
4. Added by Tamil Nadu At 50 of 2002, which came into force on 7 th July 
1997. 
5. Substituted for the words “every Deputy or Assistant Commissioner” by 
Tamil Nadu Act 18 of 1993. 
6. Section 11 was omitted by the Tamil Nadu Act 46 of 1991 and again 
inserted by Tamil Nadu Act 39 of 1996. 
 
 
13 
 
 (2)(a) The Commissioner shall, out of the 4[Tamil Nadu Hindu Religious 
and Charitable Endowments Administration Fund], repay to the Government 
sums paid by the Government under sub-section (1). 
(b) Omitted by Sec. 2 of Tamil Nadu HR & CE Act, 2006 (Tamil Nadu Act 1  
of 2006) 
(c) ( i) For the purpose of pension or other remuneration payable to any 
executive officer serving immediately before the date of the commencement of 
this Act and retiring on or after that date, the Government  may take into 
account the service of such officer before that date, subject to such conditions 
as may be prescribed ; 
(ii) The Commissioner may recover from the religious institution 
concerned also the portion of the pension or other remuneration 
attributable to the service

Excerpt shown. Open the full act in Lexace.

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