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The Telangana Charitable and Hindu Religious Institutions and Endowments Act, 1987.

Telangana · state statute
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THE TELANGANA CHARITABLE AND HINDU RELIGIOUS 
INSTITUTIONS AND ENDOWMENTS ACT, 1987. 
(ACT NO. 30 OF 1987) 
ARRANGEMENT OF SECTIONS 
Sections 
 CHAPTER-I 
PRELIMINARY 
1. Short title, extent, applications and commencement. 
2. Definitions. 
 CHAPTER-II 
COMMISSIONER, ADDITIONAL COMMISSIONER, 
REGIONAL JOINT COMMISSIONER, ETC., 
AND THEIR POWERS AND FUNCTIONS. 
3. Appointments etc., of Commissioner, Additional 
Commissioner, Regional Joint Commissioner, Deputy 
Commissioner and Assistant Commissioner. 
4. Qualifications for appointment of Commissioner, etc. 
5. State to be divided into regions, divisions and sub-
divisions for purposes of this Act. 
6. Preparation and publication of list of charitable and 
religious institutions on the basis of income. 
7. Commissioner to be corporate sole. 
8. Powers and functions of Commissioner and Additional 
Commissioner. 
9. Powers and functions of Regional Joint Commissioner. 
10. Powers and functions of Deputy Commissioner. 
11. Powers and functions of Assistant Commissioner. 
 
2  [Act No. 30 of 1987] 
12. Powers of Commissioner etc., to enter and inspect 
institutions and endowments. 
13. Commissioner etc., to observe appropriate forms, 
usages and practices. 
 CHAPTER-III. 
ADMINISTRATION AND MANAGEMENT OF 
CHARITABLE AND HINDU RELIGIOUS 
INSTITUTIONS AND ENDOWMENTS. 
14. Vesting of all properties in the institution or 
endowment. 
15. Appointment of Board of Trustees. 
16. Abolition of hereditary trustees. 
17. Procedure for making appointments of trustees and 
their term. 
18. Qualifications for Trusteeship. 
19. Disqualifications for Trusteeship. 
20. Chairman of the Board of Trustees. 
21. Cessation of trusteeship on absence from the meetings 
of the Board of Trustees. 
22. Vacancy in the office of trustee and filling of such 
vacancy. 
23. Powers of the trustee. 
24. Duties of the trustees. 
25. Fixation of dittam. 
26. Power of trustee of charitable or religious institution 
over trustee of specific endowment. 
27. Acts of trustees or Board of trustees not to be 
invalidated by infirmity, vacancy etc., 
28. Suspension, removal or dismissal of trustee. 
[Act No. 30 of 1987]  3 
29. Appointment and duties of Executive Officer. 
30. Appointment of engineering staff. 
31. Appointment of Engineers, Architects and Silpis for 
sub-division. 
32. Appointment of Sub-ordinate Officers. 
33. Constitution of Endowment services for different 
officers or classes of officers. 
34. Abolition of hereditary rights in Mirasidars, Archakas 
and other officer holders and servants. 
35. Appointment of office holders and servants, etc. 
36. Qualification for Archaka. 
37. Punishment of office holders and servants. 
38. Power of Commissioner, Deputy Commissioner or 
Assistant Commissioner to punish office holders etc., in 
certain cases. 
39. Transfer of office holders and servants. 
40. Office holders and servants not to be in possession of 
jewels etc except under conditions. 
41. Power of Executive Officer not to implement resolution 
of the trustee or the Board of Trustees in certain cases. 
42. Over-riding effect of the provisions of this chapter over 
the existing corresponding provisions. 
 CHAPTER-IV 
REGISTRATION OF CHARITABLE AND RELIGIOUS 
INSTITUTIONS AND ENDOWMENTS 
43. Registration of Charitable and Religious Institutions and 
Endowments. 
44. Powers of Commissioner to have the institution or 
endowment registered. 
4  [Act No. 30 of 1987] 
45. Application in regard to entry or omission to make an 
entry in the register. 
46. Extract from the register maintained under section 43 
to be furnished. 
 CHAPTER-V 
MATHS AND SPECIFIC ENDOWMENTS ATTACHED 
THERETO. 
47. Definition. 
48. Certain sections of Chapter III not to apply to maths or, 
specific endowments attached thereto. 
49. Fixation of dittam. 
50. Padakanukas and other gifts. 
51. Removal of mathadhipathi. 
52. Filling of temporary vacancies in the office of the 
mathadhipathi. 
53. Filling of permanent vacancies in the office of 
mathadipathi. 
54. Nomination of mathadhipathi. 
55. Power of Commissioner to frame schemes. 
 CHAPTER-VI 
DHARMADAYAM 
56. Dharmadayam. 
 CHAPTER-VII 
BUDGET, ACCOUNTS AND AUDIT 
57. Budget of Charitable or religious institution or 
endowment. 
58. Accounts and audit. 
59. Authority to whom audit report is to be submitted. 
[Act No. 30 of 1987]  5 
60. Contents of audit report. 
61. Rectification of defects in audit, etc. 
62. Rectification of defects detected by Commissioner. 
63. Agency to audit accounts. 
64. Duty of trustee to give all assistance and facilities to 
auditors. 
 CHAPTER-VIII 
FINANCE 
65. Liability of institution or endowment or Dharmadyam to 
pay annual contribution and audit fees. 
65-A. Archakas, other office holders and servants’ salary and 
other emoluments fund. 
66. Assessment of Contribution on the trustee. 
67. Liability of institution or endowment to pay costs, etc., 
68. Payment of contribution and costs, charges and 
expenses. 
69. Establishment of Endowments Administration Fund. 
70. Common Good Fund. 
71. Vesting of Common Good Fund. 
 CHAPTER-IX 
SURPLUS FUNDS AND UTILISATION THEREOF 
72. Utilization of surplus funds. 
73. Determination and application of properties and funds 
of defunct institution or endowment. 
74. Appropriation of endowments. 
 CHAPTER-X 
ALIENATION OF ANY IMMOVABLE PROPERTY AND 
RESUMPTION OF INAM LANDS 
6  [Act No. 30 of 1987] 
75. Lease, sale of inams to be void in certain cases. 
76. Prohibition of transfer of lands granted for rendering 
service to a religion or charitable institution or 
endowment. 
77. Resumption of Inam lands. 
78. Appeal. 
79. Prohibition of purchase of immovable property in 
certain cases. 
80. Alienation of immovable property. 
81. Invalidation of un-authorized sale. 
82. Lease of agricultural lands. 
 CHAPTER-XI 
ENCROACHMENTS 
83. Encroachments by persons on land or building 
belonging to charitable or religious institution or 
endowment and the eviction of encroachers. 
84. Mode of eviction on failure of removal of the 
encroachments as directed by the Endowments 
Tribunal. 
85. Encroachment by group of persons on land belonging 
to charitable and religious institutions and their eviction. 
86. Penalty for offences in connection with encroachment. 
 CHAPTER-XII 
ENQUIRIES 
87. Power of Endowments Tribunal to decide certain 
disputes and matters. 
88. Right of appeal against the decision of the 
Endowments Tribunal under section 87. 
89. Compromise how to be made. 
[Act No. 30 of 1987]  7 
 CHAPTER-XIII 
APPEALS, REVISION, REVIEW, ETC., 
90. Appeal in certain cases. 
91. Revision. 
92. Powers of the Commissioner to call for records and 
pass orders. 
93. Power of Government to call for records and pass 
orders. 
94. Review. 
 CHAPTER-XIV. 
TIRUMALA TIRUPATHI DEVASTHANAMS 
95 to 131. Omitted. 
 CHAPTER-XV. 
MISCELLANEOUS 
132. Power of Commissioner to transfer proceedings etc., 
133. Duty of trustees etc., to hand-over charge to successor 
and procedure for recovery of possession of institution 
etc., in case of default. 
134. Trustee not to lend or borrow money without sanction. 
135. Dissolution of the Board of Trustees. 
136. Cost of proceedings etc., 
137. Appointment of specified authority by Government in 
certain cases. 
138. Public Officers to furnish copies or extracts from certain 
documents. 
139. Power to enter and inspect. 
140. Bequest under will for benefit of charitable or religious 
institution or endowment. 
8  [Act No. 30 of 1987] 
141. Court fee to be paid as specified in the Third Schedule. 
142. Savings. 
143. Property of charitable or religious institution or 
endowment not to vest under the law of limitation after 
commencement of this Act. 
144. Abolition of shares in Hundi and other Rusums. 
145. Adoption or amalgamation of institutions and 
endowments. 
146. Constitution of Renovation Committee and its liability. 
147. Imposing of fines and executions. 
148. Recovery of contributions etc., as arrears of land 
revenue. 
149. Procedure and powers at enquiries under this Act. 
150. Notification, orders etc., under the Act not to be 
questioned in Courts of Law. 
151. Bar of Jurisdiction. 
152. Constitution of Telangana Dharmika Parishad. 
153. Power to make rules. 
154. Exemptions. 
155. Repeals and Savings. 
156. Certain enactments cease to apply to charitable and 
religious institutions. 
157. Trustees etc., to be public servants. 
158. Validation. 
159. Power to remove difficulties. 
160. Overriding effect of the Act. 
161. Archakas and other employees welfare fund. 
162. Constitution of Endowments Tribunal. 
[Act No. 30 of 1987]  9 
 First Schedule & Second Schedule [Omitted]. 
 Third Schedule. 
 
THE TELANGANA CHARITABLE AND HINDU RELIGIOUS 
INSTITUTIONS AND ENDOWMENTS ACT, 1987.1 
 
Act No. 30 of 1987. 
 
CHAPTER - I 
PRELIMINARY 
 
1. (1) This Act may be called the 2Telangana Charitable 
and Hindu  Religious Institutions and Endowments Act, 
1987. 
 
 (2) It extends to the whole of the State of 2Telangana. 
 
 (3) It applies to— 
 
  (a) all public ch aritable institutions and endow ments, 
whether registered or not, in  accordance with the provisions 
of this Act, other than Wakf s governed by the provisions of 
the Wakf Act, 1954*. 
 
 Explanation:— In this clause, the expression ―public 
charitable institutions and endowments‖ shall include every 
charitable institution or endowment the administration of 
which is for the time being vested in any department of 
Government, or Civil Court, Zilla Praja Parishad, Municipality 
                                                           
1.The Andhra Pradesh Charitable and Hindu Religious Institutions and 
Endowments Act, 1987 received the assent of the President on 
15.05.1987. The said Act in force in the combined State, as on 
02.06.2014, has been adapted to the State of Telangana, under section 
101, of the Andhra Pradesh Reorganisation Act, 2014 (Central Act 6 of 
2014) vide. the Notification issued in G.O.Ms.No.37, Revenue 
(Endowments-I) Department, dated 01.11.2014. 
2. Substituted by G.O.Ms.No.37, Revenue (Endowments -I) Department, 
dated 01.11.2014. 
* This Act has been repealed by Wakf Act, 1995 (Central Act 43 of 
1995). 
Short title, extent, 
applications and  
commencement. 
Central Act 29 of 1954. 
2  [Act No. 30 of 1987] 
or other local authority, or any company, society, 
organization, institution or other person; 
 
 (b) all Hindu public religious institutions and 
endowments whether registered or not in accordance with 
the provisions of this Act. 
 
 (4) It shall come into force on such date as the State 
Government may, by notification in the 3Telangana Gazette, 
appoint. 
 
2. In this Act, unless the context otherwise requires,- 
 
 (1) ‗archaka‘ includes a Pujari, Panda,  an Archakatvam 
Mirasidar or other person, who pers onally performs or 
conducts any archana, puja or other ritual; 
 
 4[(1A) ‗Archakas and other employees  Welfare Fund ‘ 
means, the fund created for the welfare of the Archakas and 
other employees  of the Hindu Religious Institutions and  
Endowments in the State of 3Telangana under section 161;] 
 
 (2) ‗Assistant Commissioner ‘ means the  Assistant 
Commissioner appointed under sub -section (1) of section 3 
and includes every officer who for the time being exercises 
the powers and performs the functions of an  Assistant 
Commissioner under this Act or the  rules made there under 
in respect of any charitable or religious institutions or 
endowments, as specified in sub-section (5) of section 3; 
 
 5[(2a) (2b) [xxx]] 
                                                           
3. Substituted by G.O.Ms.No.37, Revenue (Endowments -I) Department, 
dated 01.11.2014. 
4. Clause (1A) of section 2 inserted by Act No.33 of 2007.  
5. Clauses (2 -a) and (2 -b) inserted by Act No.26 of 1990 subsequently 
omitted by G.O.Ms.No.37, Revenue (Endowments -I) Department, dated 
01.11.2014. 
Definitions. 
[Act No. 30 of 1987]  3 
 (3) Charitable endowments means all property given or 
endowed for any charitable purpose; 
 
 Explanation-I:— Any property which belonged to or 
was given or endowed for the support or maintenance of a 
charitable institution or which was given, endowed or used 
as of right for any charitable purpose shall be deemed to be 
a charitable endowment within the meaning of this 
definition, notwithstading that before or after the 
commencement of this Act, the charitable institution has 
ceased to exist or ceased to be used for any char itable 
purpose or the charity has ceased to be performed. 
 
 Explanation-II:— Any Inam gra nted to a service holder 
or to an employee of a Charitable institution for the 
performance of any charity or service in connection with a 
charitable institution shall not be deemed to be a personal 
gift to the service holder or to the employees 
notwithstanding the grant of ryotwari patta to such service 
holder or employee under the 6Andhra Pradesh (Andhra 
Area) Inams (Abolition and Conversion into Ryotwari) Act, 
1956, but shall be deemed to be a charitable endowment; 
 
 (4) ‗charitable i nstitution‘ means any establish ment, 
undertaking, organization or association formed for a 
charitable purpose and includes a specific endow ment and 
dharmadayam; 
 
 (5) ‗charitable purpose‘ includes,— 
 
  (a) relief of poverty or distress; 
 
  (b) education; 
 
  (c) medical relief; 
                                                           
6. Andhra Area Act.  
Act III of 1956. 
4  [Act No. 30 of 1987] 
  (d) advancement of any other object  of utility or 
welfare to the general public or a section thereof not being 
an object of an exclusively religious nature. 
 
 (6) ‗Commissioner‘ means the Commissioner and the 
Additional Commissioner appointed under sub-section (1) of 
section 3 and includes every officer who for the time being 
exercises the powers and performs the functions of a 
Commissioner under this Act or the rules made there under 
in respect of any charitable or religious institut ion or 
endowment as specified in sub-section (5) of section 3; 
 
 (7) ‗Common Good Fund ‘ means the 7Telangana 
Hindu Charitable and Religious Institution and Endowments 
Common Good Fu nd, or the 7Telangana Charitable  
Institutions and Endowments Common Good Fund as the 
case may be, created under sub-section (1) of section 70. 
 
 8[(7-a) [xxx]] 
 
 (8) ‗Court‘ means,— 
 
  (i) in relation to a charitable or religious institution or 
endowment situated within the limits of the  9[Greater 
Hyderabad Municipal Corporation ], the City Civil Court, 
Hyderabad; 
 
  (ii) in relation to a charitable or  religious institution or 
endowment situated elsewhere in the State, the Subordinate 
Judge‘s Court having Jurisdiction over the area in which the 
said institution or endowment is situate or, if there is no such 
court, the District Court having Jurisdiction over such area; 
                                                           
7. Substituted by G.O.Ms.No.37, Revenue (Endowments -I) Department, 
dated 01.11.2014. 
8. Clause (7-a) inserted by Act 26 of 1990 and subsequently omitted by 
G.O.Ms.No.37, Revenue (Endowments-I) Department, dated 01.11.2014. 
9. Substituted by Act No.13 of 2008. 
[Act No. 30 of 1987]  5 
  (iii) in relation to a specific endowment attached to a 
charitable or religious institution, the Court which would 
have jurisdiction as aforesaid in relation to such charitable 
or religious institution; 
 
  (iv) in relation to a specific endowment attached to 
two or more such institutions, any Court which would have 
jurisdiction as aforesaid in relation to either or any o f such 
institutions. 
 
 (9) ‗Deputy Commissioner ‘ means the Deputy 
Commissioner appointed under sub -section (1) of section 3 
and includes every officer who for the time being exercises 
the powers and performs the functions of a Deputy 
Commissioner under this Act or the rules made there under 
in respect o f any charitable or religious institution o r 
endowment as specified in sub-section (5) of section 3; 
 
 (10) ‗Dharmadayam‘ means any amount charged or 
collected under whatever name, according to custom or 
usage of any business or trade or the agreement betw een 
the parties relating to any transaction or otherwise from any 
party to the said transactions, as being intend to be used for 
a charitable or a religious purpose; 
 
 10[(10-A) ‗Dharmika Parishad ‘ means the 11Telangana 
Dharmika Parishad consistuted under section 152;] 
 
 (11) ‗dittam‘ means the schedule of articles and other 
requirements of worship or o ffering in connection with the 
daily dhupa, deepa, naivedyam, pachikam, paricharikam 
and other general, special or periodical services, 
ceremonies or observances in the institution, endowment, 
math or specific endowment, as the case may be; 
                                                           
10. Clause (10-A) of section 2 inserted by Act No.33 of 2007. 
11. Substituted by G.O.Ms.No.37, Revenue (Endowments-I) Department, 
dated 01.11.2014. 
6  [Act No. 30 of 1987] 
 (12) ‗Endowment Administration Fund‘ means the 
12Telangana Charitable and Hindu Religious Institutions and 
Endowments Administration Fund established under sub -
section (1) of section 69; 
 
 13[(12-A) Endowment s Tribunal means Tribunal 
constituted under section 162;] 
 
 (13) ‗Executive Officer‘ means an Officer appoin ted as 
such under any of the provisions of this Act; 
 
 (14) ‗Government‘ means the State Government; 
 
 (15) ‗hereditary Office-holder‘ means any office -holder 
including Pedda Jeeyangar, China Jeeyangar, a Mirasidar 
and an Archaka of a charitable or religious institution or 
endowment the succession to whose off ice devolves 
according to the rule of succession laid down by the 
founder or according to the usage or custom applicable to 
the institution or endowment or according to the law of 
succession for the time being in force, as the case may be; 
 
 (16) ‗hereditary truste e‘ means the trustee of a 
charitable or religious institution or endowment the 
succession to whose office devolves according to the rule of 
succession laid down by the founder or according to usage 
or custom applicable to the institution or endowment or 
according to the law of succession for the time being in 
force, as the case may be; 
 
 (17) ‗math‘ means a hindu religious institution preside d 
over by a person, whose principal duty is to engage himself 
in the teaching and propagation of Hindu religion and 
philosophy of the teaching and philosophy of the 
                                                           
12. Substituted by G.O.Ms.No.37, Revenue (Endowments-I) Department, 
dated 01.11.2014. 
13. Clause (12-A) of section 2 inserted by Act No.33 of 2007. 
[Act No. 30 of 1987]  7 
denomination, sector sampradaya to whi ch the math 
belongs and in impa rting religious instruction and training 
and rendering spiritual service or who exercises or claims to 
exercise spiritual headship over a body of disciples; and 
includes any place or places of religious worship, instruction 
or training which are appurtenant to the institution; 
 
 14[(17-A) [xxx]] 
 
 (18) person having interest‘ includes,— 
 
  (a) in the case of a math, a disciple of the math or a 
person of the religious persu ation to which the math 
belongs; 
 
  (b) in the case of a charitable  institution or 
endowment or a religious institution other than a math or a 
religious endowment, a person who is entitled to  attend at 
or is in the habit of attending the  performance of service, 
charity or worship connected with  the insti tution or 
endowment or who is entitled to partake or is in the habit of  
partaking in the benefit of any charity or the distribution of 
gifts thereat; 
 
  (c) in the case of a specific endowment, a per son 
who is entitled to attend  or is in the habit of attending the 
performance o f the service or charity or who is entitled to 
partake or is in the ha bit of partaking in the benefit  of the 
charity; 
 
 (19) ‗prescribed‘ means prescribed by rules made by 
the Government under this Act; 
 
                                                           
14. Clause (17 -A) of section 2 inserted by Act No.26 of 1990 and 
subsequently omitted by G.O.Ms.No.37, Revenue (Endowments -I) 
Department, dated 01.11.2014.  
8  [Act No. 30 of 1987] 
 (20) ‗Regional joint Commissioner‘ means the Regional 
Joint C ommissioner appointed under sub -section (1) of 
section (3) and includes every officer who for the time being 
exercises the powers and performs the functions of a 
Regional Joint Commissioner under this Act or the rules 
made there under in respect of any charitable or religious 
institution or endowment as skilled in sub -section (5) of 
section 3; 
 
 (21) ‗religious charity ‘ means a public charity 
associated with a Hindu festival or observance  of a religious 
character, whether connected with a religious institution or 
not;  
 
 (22) ‗religious endowment ‘ means property (including 
moveable property), and religious offerings whether in cash 
or kind, given or endowed for the support of a religious 
institution or given or endowed for the performance of any 
service or charity of a public nature connected there with or 
of any other religious charity; and includes the institution 
concerned and also the premises thereof. 
 
 Explanation-I:— 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 b e deemed to be a 
religious endowment within the meaning of this defination, 
notwithstanding that, whether before or after the 
commencement 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. 
 
 Explanation-II:- Any Inam wanted to an  archaka, 
service-holder or other employee of a religious Institution for 
the performance of any service or charity in connection with 
[Act No. 30 of 1987]  9 
a religious insti tution shall not be deemed to be a personal 
gift to the archaka, service -holder or employee, 
notwithstanding the grant of ryotwari patta to an archaka, 
service-holder or employee under the 15Andhra Pradesh  
(Andhra Area) Inams (Abo lition and Conversion into 
Ryotwari) Act, 1956 but shall be deemed  to be a religious 
endowment; 
 
 (23) ‗religious institution ‘ means a math, temple or 
specific endowment and includes a Brindavan, Samadhi or 
any other institution established or maintained for a religious 
purpose; 
 
 (24) ‗Revenue Divisional Officer ‘ means any officer in -
charge of a revenue division and includes a Deputy 
Collector, a Sub-Collector and an Assistant Collector; 
 
 (25) ‗Specific Endowment ‘ means any property or 
money endowed for the performance of any specific service 
or charity in a char itable or religious institution or for the 
performance of any other charity, religious or otherwise; 
 
 Explanation-I:— Two or more endowments of the 
nature specified in this clause, the administration of which is 
vested in a common trustee, or which are ma naged under a 
common scheme settled shall be cons trued as a sing le 
specific endowment for the purpose of this Act; 
 
 Explanation-II:— Where a specific endowment attached 
to a charitable o r religious institution is situ ated partly within 
the State and partly outside the State, control shall be 
exercised in accordance with the provisions of this Act over 
the whole of the specific endowment provided the charitable 
or religious institution is situated within the State; 
 
                                                           
15. Andhra Area Act. 
Act III of 1956. 
10  [Act No. 30 of 1987] 
 (26) ‗State‘ means the Stale of 16Telangana; 
 
 (27) ‗Temple‘ means a place by  whatever designation 
known used as a place of public religious wor ship, and 
dedicated to, or for  the benefit of, or used as of r ight by the 
Hindu community or any section thereof; as a place of 
public religious worship and includes sub -shrines, utsava, 
mandapas, tanks and other necessary appurtenant 
structures and land; 
 
 Explanation:— A place of worship where the public or 
a section thereof have unrestricted access or declared as a 
private place of worship by court or other autho rity but 
notwithstanding any such declaration, public or a section 
thereof has unrestricted access to such pl ace and includes 
a temple which is maintained within the residential premises, 
if offerings or gifts are received by the person managing the 
temple from the public or a section thereof at the time of 
worship or other religious function shall be deemed to b e a 
temple; 
 
 17[(28) [xxx]] 
 
 (29) ‗trustee‘ means any person whether  known as 
mathadhipathi, mohant, dharmakarta, mutawally, muntazim 
or by any other name, in whom either alone or in association 
with any other person, the administration and management 
of a charitable  or religious institu tion or endowment  are 
vested and includes Board of Trustees; 
 
 (30) any reference to ‗Hindu‘ shall be construed as 
including a reference to a person professing Buddhist, Jain, 
                                                           
16. Substituted by G.O.Ms.No.37, Revenue (Endowments-I) Department, 
dated 01.11.2014. 
17. Clause (28) of section 2 omitted by G.O.Ms.No.37, Revenue 
(Endowments.I) Department, dated 01.11.2014. 
[Act No. 30 of 1987]  11 
or Sikh religion, and the reference to Hindu religious 
institutions shall be construed accordingly; 
 
 (31) words and expressions used in this Act, but not 
defined herein, shall have the meaning assigned to them in 
the relevant Acts. 
 
CHAPTER-II 
COMMISSIONER, ADDITIONAL COMMISSIONER, 
REGIONAL JOINT COMMISSIONER, ETC., 
AND THEIR POWERS AND FUNCTIONS. 
 
3. (1) Subject to the provisions of section 4, the 
Government shall appoint a Commissioner, Additional 
Commissioner and such number of Regional Joint 
Commissioners, Deputy Commissioners and Assistant 
Commissioners as they think fit for the purpose of exercising 
the powers a nd performing the functions con ferred on or 
entrusted to them by or under this Act. 
 
 (2) The Commissioner, the Additional Commissioner 
and every Regional Joint Commissioner, Deputy 
Commissioner or Assistant Commissioner appointed under 
sub-section (1) exercising the powers and performing the 
functions as aforesaid in respect of religious institutions or 
endowments, shall be a person professing Hindu religion 
and shall cease to exercise those powers and perform those 
functions when he ceases to profess that religion. 
 
 (3) The conditions of service of the officer s appointed 
under sub-section (1), shall be such as may be determined 
by the Government. 
 
 (4) The officers appointed under sub -section (1) shall 
be the employees of the Government and their salaries, 
allowances, pensions and other remunerati on shall be paid 
in the first instance out of the Consolidated Fund of the 
Appointments 
etc., of 
Commissioner, 
Additional 
Commissioner, 
Regional Joint 
Commissioner, 
Deputy 
Commissioner 
and Assistant 
Commissioner. 
12  [Act No. 30 of 1987] 
State and subsequently reimbursed from the Endowments 
Administration Fund. 
 
 (5) The G overnment may direct the Commis sioner, 
Additional Commissioner and every Regional Joint 
Commissioner, Deputy Commissioner or Assistant 
Commissioner appointed under sub -section (1) to exercise 
the powers and perform, the functions conferred on or 
entrusted to the Commissioner, Additional Commissioner or 
Regional Joint Commissioner, Deputy Commissione r or 
Assistant Commissioner, as the case may be, by or under 
this Act in respect of  charitable or religious institutions or 
endowments. 
 
4. (1) A person to be appointed  as the Commissioner, 
shall be one,— 
 
  (a) who is holding or has held a post of  the District 
Collector or a post not lower in rank than that of a District 
Collector in any other service in the State; or  
 
  (b) who is holding or has held a post in the Andhra 
Pradesh State Higher Judicial Service;  
 
  (c) who has at least ten years practice as an 
Advocate of the High Court of 18Telangana or of the 
Supreme Court; or 
 
  (d) who ha s been holding the post of Addi tional 
Commissioner: 
 
 Provided that no person shall be eligible for 
appointment as Commissioner unless be has completed the 
age of forty-five years. 
                                                           
18. Substituted by G.O.Ms.No.37, Revenue (Endowments-I) Department, 
dated 01.11.2014. 
Qualifications for 
appointment of 
Commissioner, 
etc. 
[Act No. 30 of 1987]  13 
 19[(2) The qualifications for appointment to the office of 
Additional Commissioner, Regional Joint Commissioner, 
Deputy Commissioner and Assistant Commissioner shal l be 
such as may be prescribed.] 
 
 (5) A person to be appointed as an Assistant 
Commissioner shall be one,— 
 
  (a) who has been for not less than three years as an 
Advocate of the High Court of 20Telangana, by direct 
recruitment; or 
 
  (b) who has been holding for not less than three 
years the po st of Superintendent in the Endowments 
Department or the post of an Executive  Officer of the 
prescribed grade, by promotion; 
 
  (c) who has been holding an equivalent post of 
Assistant Commissioner in any of the charitable or religious 
institutions or endowments published under clause (a) of 
section 6 21[xxx] by transfer: 
 
 Provided that in the case of Deputry Commissioners 
and Assistant Commissioners the number of posts to be 
filled by Direct recruitment shall not exceed one -fifth of the 
cadre strength of each category. 
 
5. For the purposes of this Act, the Commissioner shall 
with the previous approval of the Government divide the 
State into such number of regions and each such region 
into such number of divisions and each such divi sion into 
                                                           
19. Sub -section (2) substituted for sub -sections (2), (3) & (4 ) by Act 
No.26 of 1990. 
20. Substituted by G.O.Ms.No.37, Revenue (Endowment -I) Department, 
dated 01.11.2014. 
21. Omitted by G.O.Ms.No.37, Revenue (Endowment -I) Department, 
dated 01.11.2014. 
State to be 
divided into 
regions, divisions 
and sub-divisions 
for purposes of 
this Act. 
14  [Act No. 30 of 1987] 
such number of sub -divisions he may deem fit. Each region 
shall be in the charge of a Regional Joint Commissioner, 
each division shall be in the charge of a Deputy 
Commissioner and each sub -division shall be in the charge 
of an Assistant Commissioner.  
 
 Provided that it shall be lawful for the Government to 
appoint a Regional Joint Commissioner for more regions 
than one or a Deputy Commissioner for more divisions than 
one of an Assistant Commissioner for more sub -divisions 
than one. 
 
6. The Commissioner shall prepare separately and 
publish in the prescribed manner, a list of,— 
 
 (a) (i) the charitable institutions and endowments; 
 
  (ii) the religious institutions and endowments other 
than maths; 
 
whose annual income as calculated for the purpose of 
income levy of contribution under section 65 22[exceeds 
rupees twenty five lakhs;] 
 
 (b) (i) the charitable institutions and endowments; 
 
  (ii) the religious institutions and endowments, other 
than maths; 
 
whose annual income calculated as aforesaid 22[exceeds 
rupees two lakhs but does not exceed rupees twenty five 
lakhs;] 
 
 (c) (i) the charitable institutions and endowments; or 
 
                                                           
22. Substituted by Act No.33 of 2007.  
Preparation and 
publication of list 
of charitable and 
religious 
institutions on the 
basis of income. 
[Act No. 30 of 1987]  15 
  (ii) the  religious institutions and endowments other 
than maths not falling under clause (a) or clause (b); 
 
 (d) the maths irrespective of the income; 
 
 (e) the Dharmadayam irrespective of the income: 
 
 Provided that the Commissioner may alter the 
classification assigned to an institution or endowment in the 
list and enter the same in the appropriate list in case the 
annual income of s uch institution or endow ment calculated 
as aforesaid exceeds or falls b elow the limits specified in 
clause (a) or clause (b) or clause (c) for three consecutive 
years. 
 
7. The Commissioner shall be a corporate sole and shall 
have perceptual succession and common seal and may sue 
or be sued in his corporate name. 
 
8. (1) Subject to the other provisions of this Act, the 
administration of all charitable and Hindu religious 
institutions and endowments shall be under the ge neral 
superintendence and control of the Commissioner and 
such, superintendence and  control shall include the power 
to pass any order which may be deemed neces sary to 
ensure that such institutions and endowments are properly 
administered and their income is duly appropriated for the 
purposes for which they were found or exist. 
 
 (2) Without prejudice to the generality of the foregoing 
provisions, the Commissioner shall exercise the powers 
conferred on him and perform the functions entrusted to him 
by or un der this Act in respect of such institutions or 
endowments in the State as are included in the lists 
published under clause (a), clause (d) and clause (e) of 
section 6. 
Commissioner to 
be corporate sole. 
Powers and 
functions of 
Commissioner 
and Additional 
Commissioner. 
16  [Act No. 30 of 1987] 
 (3) The powers and functions of the Additional 
Commissioner shall be such as may be de termined by the 
Government from time to time. 
 
 (4) The Commissioner may delegate to a Deputy 
Commissioner any of the powers conferred on or functions 
entrusted to the Commissioner by or under this Act 
including the powers and functions of an Assistant 
Commissioner which may be exercised or performed by the 
Commissioner under sub -section (5) but not including the 
powers and functions of the Commissioner under sub -
section (1), sections 6, 15, 49, 51, 66, 90, 92 and 132 in 
respect of any institution or endowm ent or any class or 
group of institutions or endowments in the S tate, subject to 
such restrictions and control as the Government may, by 
general or special order lay down and subject also to such 
limitations and conditions, if any, as may be specified in t he 
order of delegation. 
 
 (5) The Commissioner may delegate  to an Assistant 
Commissioner any of the powers conferred on  or functions 
entrusted to the Commissioner by or under this Act except 
the powers and functions of the Commissioner under sub -
section (1), sections 6, 15, 49, 51, 66, 90, 92 and 132 in 
respect of any institution or endowment in the sub -division 
in charge of the Assis tant Commissioner subjec t to such 
restrictions and control as the Government may, by general 
or special order, lay down and  subject als o to such 
limitations and conditions, if any, as may be specified in the 
order of delegation. 
 
 (6) Notwithstanding anything in sections 10 and 11, the 
Commissioner may, by order in writing, declare that the 
exercise and performance of all or a ny of the powers or 
functions by the Deputy Commissioner or the Assistant 
Commissioner, as the case may be, shall be subject to such 
exceptions, limitations and conditions as may be specified 
[Act No. 30 of 1987]  17 
in the order and he may himself exercise any power or 
perform the functions so excepted. 
 
9. Subject to the administrative control of the 
Commissioner a Regional Joint Commissioner shall exercise 
such powers and perform such functions of the 
Commissioner as may, from time to time, be determined by 
the Government in re spect of institutions and endow ments 
in the region and any order passed or proceeding taken by 
a Regional Joint Commissioner in the exercise of such 
powers and the performance  of such functions shall be 
deemed to be an order of the Commissioner for the purpose 
of this Act. 
 
10. Every Deputy Commissioner shall, within the division in 
his charge exercise the powers conferred on and perform 
the functions entrusted to a Deputy Commissioner as such 
by or under this  Act in respect of such institutions or 
endowments as are included in the list published under 
clause (b) of section 6: 
 
 Provided that where a specific endowment is situated 
in two or more divisio ns, the Commissioner shall decide as 
to which of the Deputy Commissioners shall have the 
jurisdiction to exercise the powers, or perform the functions 
in respect of such endowment. 
 
11. Every Assistant Com missioner shall, within the sub -
division in his charge, exercise the powers conferred on and 
perform the functions entrusted to, an Assistant 
Commissioner as such by or under this Act in respect of all 
institutions and  endowments included in the list published 
under clause (c) of section 6: 
 
 Provided that where a specific endowment is situated 
in two or more sub-divisions, the Commissioner shall decide 
as to which of the Assistant Commissioner shall have 
Powers and 
functions of 
Regional Joint 
Commissioner. 
Powers and 
functions of 
Deputy 
Commissioner. 
Powers and 
functions of 
Assistant 
Commissioner. 
18  [Act No. 30 of 1987] 
jurisdiction to exercise the powers, or perform  the functions 
in respect of such endowment. 
 
12. (1) The Commissioner, the  Additional Commissioner a 
Regional Joint  Commissioner, a  Deputy Commissioner or 
an Assistant Commissioner having jurisdiction or any other 
person authorized by the Commissioner in this behalf, may 
with due regard to the religious practices and usages of the  
institutions, inspect any charitable or  religious institution or 
endowment, all movable and immovable property belonging 
to and all records, correspondence plans, accounts and 
other documents relating to such institution or endowment 
for the purpose of satisfying  himself that the pr ovisions of 
this Act and the rules made there under are duly carried out: 
 
 Provided that in th e case of any religious institu tion or 
endowment or place of worship, the person so inspecting or 
authorized to inspect shall be a Hindu. 
 
 (2) Every person exercising the power of inspection 
under sub -section (1) or for the purpose of exercising any 
other power conferred or performing any function entrusted, 
by or under this Act shall have the right to enter the 
premises of any charitable or religious institution or 
endowment or any place of worship: 
 
 Provided that before ma king such entry for any 
purpose as aforesaid, the person exercising such power 
shall give reasonable notice to the trustee or head of the 
institution or endowment or archaka on duty and shall while 
making the entry, have due regard to the practices and 
usages of the institutions or endowments: 
 
 Provided further that in the case of a religious 
institution or endowment or place of worship where the 
custom or usage does not permit the entry of any person 
other than the archaka or a person authorized by such 
Powers of 
Commissioner 
etc., to enter and 
inspect 
institutions and 
endowments. 
[Act No. 30 of 1987]  19 
custom or usage, into the sanctum, sanctorum or 
garbhalaya or any other place held specially sacred  within 
the premises of such institution or endowment or place of 
worship, the person exercising the powers under this 
section shall  not make the entry himse lf, unless he is a 
person authorized by such custom or usage in that behalf 
but may authorize any archaka or other person authorized 
by such custom or usage to make  the entry for the purpose 
of this section. 
 
13. (1) The Commissioner, the Additional Commissioner, a 
Regional Joint Commissioner, a Deputy Commissioner, an 
Assistant Commissioner and every other person, exercising 
powers or performing the functions under this Act, shall  not 
interfere with and shall observe the forms, usages, 
ceremonies and practices obtaining  in and appropriate to 
the religious institution or endowment in respect of which 
such powers are exercised or  functions are performed and 
in the case of a  math, act in conformity with the rules, 
practices, usages or customs of the math in his dealings 
with the head of the math. 
 
 (2) The Commissioner, shall subject to such directions 
as the Government may give from time to time, prepare a 
code of conduct for the trus tees, archakas and other office 
holders, servants and employees and for the persons 
visiting, worshipping at or resorting to a religious institution 
or endowment and different  codes may be prepared in  
relation to different classes of institutions or endowments. 
 
 (3) Any person violating the code of conduct of 
prepared shall be liable to be evicted from the premises of 
the institution or endowment. 
 
 
 
 
Commissioner 
etc., to observe 
appropriate forms, 
usages and 
practices. 
20  [Act No. 30 of 1987] 
CHAPTER-III. 
ADMINISTRATION AND MANAGEMENT OF CHARITABLE 
AND HINDU RELIGIOUS 
INSTITUTIONS AND ENDOWMENTS. 
 
14. All properties belonging to or given or endowed to a 
Charitable or religions institution or endowment shall, vest in 
the charitable or religious institution  or endowment, as the 
case may be. 
 
23[15. In respect of a Charitable or Religious Institution or 
Endowment:- 
 
 (1) Included in the list published under clause (a) of 
section 6, where the income for the institution exceeds 
Rupees one crore per annum, the Government shall 
constitute a Board of Trustees consisting of 24[fourteen] 
persons appointed by them; where the income of the 
institution is between Rs. 25 lakhs to Rupees one crore per 
annum, the Dharm ika Parishad shall constitute a Board of 
Trustees consisting of 24[fourteen] persons. 
 
 (2) Where the income of the institution is between  
Rs. 2.00 lakhs to Rs.25 lakhs per annum, the Commissioner 
shall appoint a Board of Trustees consisting of 24[Seven] 
persons and where the income of the institutions is less than 
Rs. 2.00 lakhs per annum, the Deputy Commissioner 
concerned may constitute a Board of Trustees consisting of 
24[five] persons in respect of each such temple keeping in 
view the traditions, sampradayams and wishes of the 
devotees: 
 
 Provided that the Deputy Commissioner may either in 
the interest of the institution or endowment or any other 
                                                           
23. Substituted by Act No.33 of 2007. 
24. Substituted by Act No.15 of 2016. 
Vesting of all 
properties in the 
institution or 
endowment. 
Appointment of 
Board of Trustees 
[Act No. 30 of 1987]  21 
sufficient cause or for reasons to be recorded in writing 
appoint a single trustee instead of a Board of Trustees: 
 
 Provided further that in the case of a religious 
institution, the Archaka or where there is more than one 
Archaka, the Pradhana Archaka thereof shall be an ex-officio 
member of the Trust Board notwithstanding clause (g) of 
sub-section (1) of section 19: 
 
 Provided also that where the Board of Trustees is not 
constituted for any reason, the recognised Founder  or 
Member of the Founder ‘s Family shall discharge  the 
functions of the Board of T rustees till a new B oard of 
Trustees is constituted: 
 
 Provided also that where there is no Executive Officer 
or Founder Family member to any institution or where the 
Government or the authority competent to constitute a  Trust 
Board has not constituted the Trust Board within the period 
specified under this sub -section, the Commissioner shall 
make such arrangement  as he deems  fit to look after the 
affairs of the institution during the interregnum period 
between the date of expiry of the terms of the Trust Board 
and constitution of the new Trust Board: 
 
 Provided also that one of the members of the Board of 
Trustees shall be a prominent donor with a long, track 
record of Philanthropy and support to Hindu Religious 
Institutions.] 
 
16. Notwithstanding any compromise or agreement 
entered into or scheme framed, or judgement, decree, or 
order passed by any court, tribunal or other authority or in a 
deed or other document prior to the commencement of  this 
Act and in force on  such commencement, the rights of a 
person for the office of the hereditary trustee or mutawali or 
Abolition of 
hereditary 
trustees. 
22  [Act No. 30 of 1987] 
dharmakarta or m untazim or by whatever name it is called 
shall stand abolished on such commencement. 
 
17. (1) In making the  appointment of trustees under  
section 15 the Government,  the Commissioner, the Deputy 
Commissioner or the Assistant Commissioner as the case 
may be, shall have due regard to the religious denomination  
or any section thereof to which, the institution belongs or the 
endowment is made and the wishes of

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