UNIT – II
MAINTENANCE OF TEMPLES BY HR. & C.E. BOARD AND ITS DUTIES
INTRODUCTION:
In earlier times, under Hindu Rule, the Rajahs exercised real and direct control over all religious institutions Through their officers.
Notwithstanding the fact, after being made requisite amendments, Tamilnadu Hindu Religious and Charitable Endowments Act 1959 has been passed and implemented forthwith.
The commissioner and other controlling authorities
There shall be the following classes of authorities under the H.R. & C.E., Act, namely :
(a) The commissioner
(aa) Additional Commissioner
(b) Joint Commissioner
(c ) Deputy Commissioner; and
(d) Assistant Commissioner.
Government - to appoint commissioner etc.,
(1) The Government shall appoint the Commissioner (the Additional Commissioner) and 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 Tamilnadu State Higher Judicial Service or of the Tamilnadu State Judicial Service or of any other service,
(ii) by promotion from Additional Commissioner; or
(iii) by direct recruitment.
(aa) Appoinment to the post of Additional Commissioner shall be by promotion from Joint Commissioner.
(aaa) Appoinment to the post of Joint Commissioner shall be by promotion from Deputy Commissioner.
(b) appointment to the post of Deputy Commissioner shall be :
(i) by transfer from among the members of the Tamilnadu 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.
Commissioner etc., to be Hindus
The Commissioner, the additional commissioner, (every Joint, Deputy, Assistant Commissioners) and every other officer or servant appointed to carry out the purposes of this Act, by whomsoever appointed, shall be a person professing the Hindu Religion and shall cease to hold office as such when be ceases to profess that religion.
Commissioner to be corporation sole
The Commissioner shall be a Corporation sole and shall have perpetual succession and a common seal and may sue and be sued in this corporate name.
Commissioner, etc., to be servants of Government
(1) The Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioners, Assistant Commissioners and other officers and servants including Executive Officers of religious institutions employed 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 cost of auditing the accounts of religious institutions shall also be paid in the first instance out of the Consolidated Fund of the State.
(2) (a) The Commissioner shall, out of the Tamilnadu Hindu Religious and Charitable Endowments Administration Fund, repay to the Government sums paid by the Governor under Sub-section (I)
(b) The Commissioner shall recover from the religious institution concerned, the salaries, allowances, pensions and other remuneration paid to the Executive Officers of religious institutions and credit the amount so recovered to the fund mentioned in Clause(a).
(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 condition 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 of such Executive Officer as is mentioned in Sub-clause (i) before the date of the commencement of this Act.
Delegation to Additional Commissioner Joint Commissioner or Deputy Commissioner
(i) The Commissioner shall, with the previous approval of the Government, specify the area within which each Joint Commissioner or Deputy Commissioner, if there is more than one, shall exercise the powers conferred and discharge the duties imposed by this Act or the rules made there under on a Joint Commissioner or Deputy Commissioner as such.
(ii) The Commissioner may delegate any of the powers conferred or duties imposed on him by this Act or the rules thereunder (including the powers and duties of an Assistant Commissioner which may be exercised by the Commissioner under the proviso to Sub-Section (2) of Section 14 but not including the powers and duties of the Commissioner under Sections 21,22,46,47, 59, 69, 72) of Sub-section (2) of Section 92, in respect of any area or any class or group of institutions in the State or any area therein to Additional Commissioner or Joint Commissioner or Deputy Commissioner, 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 the order of delegation.
(iii) Powers and duties of Additional Commissioner and Joint Commissioner Subject to the administrative control of the Commissioner, the Additional Commissioner, or the Joint Commissioner, as the case may be shall exercise such powers and discharge such duties of the Commissioner as may, from time-to-time, be determined by the Government, and any order passed or proceeding taken by the Additional Commissioner or the Joint Commissioner, as the case may be in exercise of powers and discharge of such duties shall be deemed to be an order of the Commissioner for the purposes of this Act.
(iv) Territorial jurisdiction and power and duties of Assistant Commissioners.
1. The commissioner shall, with the previous approval of the Government, divide the State into divisions, each of which shall be in the charge of an Assistant Commissioner.
2. An Assistant Commissioner shall exercise the powers conferred and discharge the duties imposed on him by this
Act or the rules made there under in respect of his division:
Provide that the commissioner may, by order in writing, declare that the exercise and discharge of all or any of such powers and duties shall be subject to such exceptions, limitations and conditions as may be specified in the order, and may himself exercise or discharge any power or duty so excepted.
(2-A) Without prejudice to the provisions of Sub-section (2), an Assistant Commissioner shall exercise the powers conferred and discharge the duties imposed on him by this Act or the rules made there under in respect of,
(i) all temples situated in his division other than temples included in the list published under section 46,
(ii) the specific endowments attached to such temples other than specific endowments included in the list published under section 46, and
(iii) the charitable endowments in his division to which the provisions of this Act have been extended under Section 3:
Provided that were a specific endowment is attached to two or more temples comprised within the jurisdiction of two or more Assistant Commissioners or where a charitable endowment to which the provisions of the Act have been extended under section 3 consists of properties situated within the jurisdiction of two or more Assistant Commissioners, the Commissioner shall decide as to which of the Assistant Commissioners shall exercise the powers and discharge the duties in respect of such specific endowment or charitable endowment
Provided further that where a specific endowment is attached partly to one or more temples included in the list published under Section 46 and partly to one or more temples not so included, only the Commissioner shall exercise the powers and discharge the duties in respect of such specific endowments.
(3) The Commissioner may delegate to an Assistant Commissioner any of the powers conferred or duties imposed on the Commissioner by this Act or the rules made there under (other than the powers and duties referred to in '(Sections 21.22,46,47,59,69,72) or Sub-section (2) or Section 92), in respect of the division of the Assistant Commissioner or of any institutions or any clause or group of institutions in that division, 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 the order of delegation.
(4) The Inspector shall discharge such duties as may be assigned to him by the Commissioner, either by general or special order, under the Act or the rules made there under in respect of such religious institutions as may be prescribed.
Powers of Commissioner to call for records and pass orders
(1) The Commissioner may call for and examine the record of (any joint or Deputy or Assistant Commissioner) or of any trustee of a religious institution other than a Math or a specific endowment attached to a Math in respect of any proceeding under this Act (not being a proceeding in respect of which a suit or an appeal to a Court is provided by this Act) (or in respect of which an application for revision has been preferred under Section 21-a to the Joint Commissioner or Deputy Commissioner and is pednign disposal by his to satisfy himself as to the regularity of such proceeding or the correctness, legality or propriety of any decision or order passed therein).
(2) If any such decision or order has been passed by (any Joint or Deputy or Assistant Commissioner), or by the trustee of any religious institutions other than a Math or a specific endowment attached to a Math and other than one included in the list published under Section 46, and it appears to the Commissioners that the decision or order should be modified, annulled, reversed or remitted for reconsideration, he may pass orders, accordingly.
(3) (a) If any such decision or order has been passed by the trustee of any religious institution included in the list published under Section 46, the Commissioner may, if he thinks fit, remit the matter together with his observations in regard there to, (to the trustee) for reconsideration of the decision or order and report to the Commissioner within a time to be specified by him in this behalf.
(b) On receipt of, and after considering, such report, it shall be upon to the Commissioner to modify, annul or reverse the decision or order as revised after such reconsideration, as the case may be.
(c) If the report is not received by the Commissioner within the time specified or such further time as may be granted by him, the Commissioner may modify, annul or reverse the decision or order of the trustee.
4(a) The commissioner may call for and examine the record of any trustee of a Math or a specific endowment attached to a Math in respect of any proceeding under this Act (not being a proceeding in respect of which a suit or appeal to a Court is provided by this Act) to satisfy himself as to the legality of any decision or order passed therein.
(b) If any such decision or order has been passed illegally by the trustee of Math or a specific endowment attached to a Math and it appears to the Commissioner that the decision or order should be modified, annulled, reversed or remitted for reconsideration, he may pass orders accordingly.
5. The commissioner shall not pass any order prejudicial to any party under Sub-section(2), or Clause (b) of Clause (c) of Sub-section (3) or under Clause (b) of Sub-section (4), without hearing him or giving him a reasonable opportunity of being heard.
6. The commissioner may stay the execution of any decision or order of the nature referred to in Sub-section (1) or Clause (a) of Sub-section (4), pending the exercise of his powers under Sub-section(2) or Sub-section (3) or under Clause (b) of Sub-section (4) in respect thereof.
7. Every application to the Commissioner for the exercise of his powers under this section shall be preferred within three months from the date on which the order or proceeding to which the application relates was communicated to the applicant.
Powers of Joint or Deputy Commissioner to call for records and pass order
(1) The Joint or Deputy Commissioner may call for and examine the record of any Assistant Commissioner in respect of any proceeding under this Act not being a proceeding in respect of which a suit or an appeal to a Court is providing, or the correctness, legality or propriety of any decision or order passed therein.
(2) If, any such decision or order has been passed by any Assistant Commissioner and it appears to the Joint or Deputy Commissioner that the decision or order should be modified, annulled, reversed or remitted for reconsideration, he may pass orders accordingly.
(3) The Joint or Deputy Commissioner shall not pass any order prejudicial to any party under Sub-section(2) without hearing him or giving him a reasonable opportunity of being heard.
(4) The Joint of Deputy Commissioner may stay the execution of any decision or order of the nature referred to in Sub-section (1), pending the exercise of his powers under Sub-section(2) in respect thereof.
(5) Every application to the Joint or Deputy Commissioner for the exercise of his powers under this section shall be preferred within three months from the date on which the decision or order to which the application relates was communicated to the applicant.
Other powers of commissioner
(1) The Commissioner shall have power at any stage
(a) to transfer any proceeding pending before (a Joint or a Deputy or an Assistant Commissioner) to his own file and dispose it of himself, or
(b) to transfer it to another (a Joint or Deputy or an Assistant Commissioner ) for disposal.
(2) If the Commissioner is satisfied is satisfied that (a Joint or a Deputy or an Assistant Commissioner) has failed to exercise and power or discharge any duty which he ought to have exercised or discharged, the Commissioner may himself exercise such power or discharge such duty.
(3) Notwithstanding anything contained in this Act, where the office of (a Joint or a Deputy or an Assistant Commissioner) is vacant, the Commissioner may, until the vacancy is filled:
(a) himself exercise the powers conferred and discharge the duties imposed by this Act or the rules made there under on (the Joint or Deputy or Assistant Commissioner) or;
(b) authorize another (Joint or Deputy or Assistant commissioner) to exercise the said powers and discharge the said duties.
3. Any party aggrieved by an order of the Commissioner under Sub-section(1) (a), (2) or (4)(a) not being an order against which a suit or an appeal to a Court is provided in this Act, may appeal to the Government within three months from the date of receipt of the order by him:
Provided that the Government shall not pass any order prejudicial to any party unless he has had a reasonable opportunity of making his representations.
Essentials of valid endowments
As it is defined in the Tamilnadu H.R. & C.E., Act "religious endowment or "valid endowment" means all property belonging to 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 or 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 of 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 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:
Provided that this Explanation shall not be deemed to apply in respect of any property which vested in any person before the 30th September,1951, by the operation of the law of limitation:
"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 place of public 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 samathi.
"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 vested 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;
Hindu charitable institutions
Temples which are related to Hindu religious pantheon, mutts, kattalais chathirams, Dharmasalas etc. are governed and controlled by the H.R & C.E board.
Christian charitable institutions
Churches and other formed institutions are directly involved in the administration of Christian charities. Generally, there are various types of church administrations. Some of the sectarian models of Christian charitable institutions bestowed with dedication for their administrations, They are
1. Church of South India ( CSI)
2. Roman catholic (RC)
3. Tamil Evangelical Lutheran Church (TELC).
All the seats devotioned to the authorities of the old and new testament. They are accustomed with their own rules and regulations as the way of life.
Administration of the Church
For Administrative purposes, the TELC is divided into Districts, Pastorates, and Congregations.
1. Congregations.
2. Pastorates
The Pastorates which may consist one or more congregations are administered by the Pastorate Conferences, and Pastorate Committees (PCs).
3. Districts
The Districts are administered by the District Conferences (DCs) and the District Executive (EDs).
4. Synod, Synod Continuation Committee (SCC) Church Council (CC)
The Pastorate Conferences, the Pastorate Committees, the District Conferences, and the District Executive shall function under the control and veto of the higher bodies, as laid down in these rules.
The TECL as a whole is administered by the synod, the synod continuation Committee (SSC), and the Church Council(CC).
Subjects to the control of the Synod (which is the Sovereign body of the Church) and the SCC, the Church Council shall be the supreme administrative and executive body of the church.
Head of the Church
The Bishop shall be the 'Head' of the Church, and the Spiritual Father of the Pastors and the Congregations.
Affairs of special nature
Affairs of special nature shall be under separate Boards of Managements, administered in accordance with the rules framed by the CC and subject to the control of the Church Council. The following are such Boards:
1. The TELC Board of Medical work
2. The TELC Board of Deaconess work
3. The TELC Board of Youth work
4. The TELC Board of Industrial work
5. The TELC Board of Properties
6. The TELC Board of Socio-Economic Development
7. The TELC Board of Education
8. The TELC Board of Collegiate Education
9. The TELC Board of Printing & Publication
10. The TELC Board of Evangelism, Revival and Communication
11. The TELC Board of Hostels/Homes
12. The TELC Board of Junior work and Children's Ministry.
13. The TELC Board of Junior and Children's Ministry.
Boards for other purposes of special natures may be formed by the Church Council subject to the approval of the SCC.
1. Congregations
'Congregation' for the purpose of these rules shall mean a group of Lutheran Christians residing within the defined territorial limits of a particular place of worship. Such territorial limits shall be defined from time to time by the Church Council.
2. Pastorates
Definition: 'Pastorate' for the purpose of these rules shall be a congregation or a group of congregations recognized as such by the Church Council, and placed under the stewardship of a pastor.
3. Classes of Pastorates
Because of the varied conditions which exist in the Pastorates of the TELC and the different degrees of spiritual life and ability for self-government and self-support, there shall be three classes of Pastorates.
A) Class A - Self-supporting Pastorates with special rights and
privileges (Here in after mentioned).
B) Class B - Self-supporting Pastorates with limited rights and
privileges (Here in after mentioned)
C) Class C - Subsidized Pastorates
PASTORATE COMMITTEE (PC)
Composition of the PC
Each Pastorate shall ordinarily have a PC consisting of :
(i) The Pastor-in-charge who shall be the ex-officio chairman of the PC:
(ii) Lay members elected triennially by the voting members of the Pastorate according toe the rules of election and representation herein after prescribed, the election being subject to confirmation by the DE or CC as the case may be.
Note : Atleast one of the members shall be ( Effective for
and from Triennuire 92-95 a Woman.
(iii) Not more than two lay members who may be nominated by the CC
(iv) The Assistant Pastor, if any, who shall also be the Vive-Chariman.
Financial qualifications for election of PC members
The number of the elected members for the Pastorate Committee shall be determined according to the following scale (Rule 163).
Rs. 5001 to Rs. 15,000 -3
Rs. 15,001 to Rs. 20,000 -4
Rs. 15,001 to Rs. 20,000 -5
Rs. 20,001 to Rs. 35,000 -6
Rs. 35,001 to Rs. 50,000 -7
Rs. 50,001 to Rs. 75,000 -8
Rs. 75,000 and above -9
Pastors which have an income (Rule 163) of Rs. 5,000 or less shall be administered by the Pastor-in-charge and two members nominated by the DE(Effective for and from triennium 92-95).
Tenure of the membership of the PC members
The tenure of the membership of the PC members shall ordinarily be for a triennium. The PC will become functions officio, six months after the end of the triennial synod. The new PC shall be elected as early as possible after the triennial synod, and in any case not later than six months from the end of the triennial synod(vide Rule 133).When a vacancy arises among the elected members during the triennium, it shall be filled by election by the P. Conference within three months (C.Rule.No. 43), and the period of membership shall be for the remaining portion of the Triennium only.
Eligibility for being a PC member
A Communicant member of the Church.
(1) Who has completed 30 years of age,
(2) Who regularly attends the divine services of the Church, partakers in
the Holy communion and leads an exemplary life.
(3) Who takes interest in the welfare of the Church, its activities and
duties.
(4)Who pays church fund regularly, and his/her contribution is as per
rule No. 18,
(1) Whose wife/husband, if an earning member-whether Lutheran or Non-Lutheran Protestant-is a regular contributor without arrears to the Church Fund as prescribed in the rules here-in-after mentioned.
(2) Who accepts and agrees to abide by the rules and regulations of the church, and the directions of the higher councils, is eligible to be elected as a member of the PC.
Financial qualifications to be a member of the PC
To be a member of the P.C. one should be paying Church Fund in one's name at the rate prescribed (Ct.Rule.164) subject to a minimum of Rs.20/- per month in 'A' class Pastorates, Rs.15/- per month in 'B' class Pastorates, and Rs. 10/- per month in 'C' class Pastorates.
Note: Villages (as declared in Government revenue records) Congregation members other than salaried people are eligible to become PC members, if they pay Rs. 8/- per month or Rs. 96/- per annum.
Disqualifications for being a PC member
No one shall be eligible to become (or continue to be) a member of the PC.
(1) If he or she is not a resident member of that Pastorate.
Note : Members who have to reside in places outside the defined territorial limits of the Pastorates temporarily for shot period would be considered as resident members of those Pastorates.
(i) If their families reside within those territorial limits.
(ii) If they pay their church fund to those Pastorates, and
(iii) If they are in position to take part in the activities of he church, without hindrance of the Church administration.
(2) If he or she under any disciplinary action of the church.
(3) If he she is disqualified for any reason by the Church Council.
(4) If he or she is receiving help from the local Poor Fund, except for education.
(5) If he or she has any dues either to the local Pastorate or to the Church as a whole, such as a ) House rent remaining unpaid for over 3 months or b) Harvest auction sale amounts remaining unpaid for the over 1 year or c) if he/she is a defaulter in repayment of loans and advances, or of nay other dues to the Church whatsoever.
(6) If his wife( or in the case of a lady, her husband) is not a Lutheran.
Note : To Clause : If a member is married to a Non-Lutheran protestant and if their children are baptized in the Lutheran church he (or she) shall be exempted from this bar provided the spouse though a Non-Lutheran Protestant pays church fund to the TELC as per the rates prescribed by it.
Election of Secretary and Transfer
The newly elected P.C. shall hold its first meeting ordinarily within a fortnight from the date of installation (Cf. Rule. No.83) and shall elect an honorary secretary and an honorary Treasurer from among themselves. Their tenure of office shall be for one year. But they shall continue in office till the next election of the Office-Bearers is confirmed by the CC.
Note : Not withstanding the above rules, the Church Council has the right to appoint any of or both the Office-Bearers, if they consider if necessary, from within or outside the PC. In the latter case, they shall be nominated to the PC by the CC.
Individual members of the PC may be assigned certain portfolios or special tasks. All the honorary workers shall be held responsible for the stewardship they have undertaken.
Meeting of the Office bearers
If necessity arises, the office-bearers may meet and take interim action on urgent matters. Such decisions shall be subject to confirmation in the next meeting of the PC.
It is advisable therefore to select such office-bearers as are resident in or near the headquarters of the Pastorate.
Functions of the Pastorate Committee (PC)
(1) In general, to manage the affairs of the pastorate in accordance with the policy, principles, and rules of the Church, and the directions of the C.C. given from time to time, and in particular.
(2) To care for the spiritual welfare of the Congregations in the Pastorate.
(3) To visit and help the members in their difficulties in such as may be expedient.
(4) To care that nothing irregular takes place in the Pastorate, and if anything irregular takes place, to try to rectify them with loving censure;
(5) To take care that nothing irregular takes place in the Pastorate, and if anything irregular takes place, to try to rectify them with loving ensure.
(6) To care for the religious and secular education of the children in the Pastorate,
(7) To take active interest in the evangelistic work among Non-Christians.
(8) To arrange for the proper conduct and development of activities such as Sunday schools, Youth meetings, Women's meetings Men's meetings, etc., among Children, Youth, Women and Men, and Works of Mercy among the poor and needy, and to work for the social, moral and spiritual life of the members of the Church.
(9) To be charge of and to administer all funds entrusted to its care.
(10) To maintain proper accounts for all the income and expenditure of the Pastorate, and to submit the monthly accounts due to the Central office promptly on the due dates.
(11) To strive for the increase of the financial resources of the Pastorate with a view to make it ultimately self-supporting;
(12) To watch judiciously over expenditure and see that it does not exceed the amount sanctioned in the budget or leave a deficit at the end of the year. The approval of the P. Conference in necessary for any expenditure over Rs.500/- in Class A Pastorates, and Rs.300/- in Class B Pastorates and Rs.200/- in Class C Pastorates for any item which is not provided for in the sanctioned budget, provided no deficit is caused thereby in the total budgeted amount. (Class C Pastorates must obtain the approval of the DE for all expenses and above the amount budgeted.)
(13) To remit to the Central Treasury of the Church all contributions and special collections as prescribed by the SCC. (This shall be the first charge on the PC every month).
(14) To pay the monthly salaries of the Pastor and the other Church agents and employees under its charge on the last working day of the month.
NOTE: The Salary, Allowances, etc., of Pastors as fixed by the Church Council are binding on the Pastorates.
(15) To see that the cash on hand above Rs.500 in 'A' Class Pastorates, Rs.300 in 'B' Class Pastorates is deposited regularly in the post office Savings Bank or any other Nationalised or Scheduled Bank approved by the CC.
(16) To be the administrative authority for the properties placed under its charge (Cf. Rule. No.7) by the Church Council, the property Board, the Property Committee or the Property Office, appointed by the Church Council, and be responsible for their proper upkeep and maintenance.
(17) To prepare an annual budget of then estimated income and expenditure, and to place it along with the audited accounts and audit report for the previous year, before the P. Conference on or before 10th June and to submit it thereafter to the DF and CC.
(18) To have a correct inventory list of all church furniture, books etc., and have the checked every year and reported to the P. Conference.
(19) To send the proceedings of the PC meetings within 5 days of the meeting to the DE Secretary and the CC Secretary (Cf. Rule No.23 (2) note).
(20) To take interest in all matters for the improvement of the Church.
(21) To prepare the Voters' list as per Rule No.63.
(22) To elect representatives to the DC, Synod and SCC, wherever entitled;
NOTE: Where there is no PC functioning the P. Conference shall elect such representatives.
(23) To carry out such task as may be assigned to it by the DE or the CC from time to time.
NOTE: In all the above matters and in the discharge of its duties, the PC shall always be guided and bound by the decisions of the DE and CC.
Duties and responsibilities of the PC Secretary
(1) To fix the date and agenda for P.C. Meetings in consultation with the Chairman, and to send notice of such meetings at least 3 days before the day of the meetings.
(2) To record the minutes in the proceedings book and send copies to the DE Secretary, and the CC Secretary with in 5 days.
NOTE: The copies to the DE and CC secretaries shall be typewritten or written in ink in foolscap size paper, and countersigned by the Chairman, PC.
(3) To show the Chairman all communications within 3 days of their receipt and to conduct the correspondence of the PC in consultation with him.
(4) To place all circulars and papers before the PC at its next meeting.
(5) To see that the resolutions of the PC are carried out.
(6) To see that the relevant resolutions of the PC and CC circulars are put on the Notice Board.
(7) To record the proceedings of the P.Conference and send copies to the higher authorities within 5 days.
(8) To perform such other tasks as may be assigned to him by the PC from time to time.
Duties and responsibilities of the PC Treasurer
(1) To receive all dues to the Church, and to make payments for the expenditure sanctioned by the P.C.
(2) To keep proper books of account, and on the expiry of each financial year to prepare and submit receipt and expenditure statement (the financial year of the Church is Ist April to 31st March).
(3) To maintain and close the cash book daily, to maintain proper receipt books and issue receipts for all amounts received, and to keep proper vouchers (filed date war in a separate files) for all payments made.
(4) To prepare a monthly statement of accounts, and to place it before and PC along with the cash balance every month.
(5) To have in his/her custody the Post Office Savings Bank, or other bank pass books, etc, and produce them before the PC every month.
(6) To have cash balance above Rs.500/- in 'A' Class Pastorates, Rs.300/- in 'B' Class Pastorates and Rs.200/- in 'c' Class Pastorates on or after the 4th of each month deposited in the Bank (cf. Rule No.22 (15)).
(7) To prepare and submit the annual budget to the PC, before the 25th May every year.
(8) To remit to the Central Treasury all amounts and collections due to it, as directed by the Treasurer, TELC.
(9) To Pay through the Chairman all monthly salaries for which the PC is responsible, and prepare for him an aquittance roll for that purpose (Cf. Rule No.22 (14).
(10)To submit to the CC a copy of the control and a statement
of accounts every month.
(11) To regulate the expenditure according to the budget
provisions and to take steps for realizing the budgeted
income.
(12) To produce all accounts whenever required by the CC
Representative, CC Treasurer, District Chairman or
Auditors appointed by the P. Conference, DE or CC.
(13) To perform such other tasks as may be assigned to him by
the PC from time to time.
Duties and Responsibilities of the PC Chairman
Besides his pastoral work and duties as correspondent and manager of schools, and homes for children in his charge.
1. To be responsible for the regular holding of the meetings of the P.C. and the P. Conference according to the rules, at appropriate time to enable these bodies to exercise their rights and discharge their duties and obligations, and to preside over them.
2. To take special care of the financial welfare of the Church and to exercise supervision over the income of the Pastorate and the expenditure by the PC, and see that they are according to the budget.
3. To direct, supervise and pay all paid agents/employees of the Pastorate, and to submit recommendations to the authorities concerned regarding their promotion, increment, disciplinary action, etc., according to rules, framed for that purpose.
4. To be in-charge of all the properties assigned by the Church Council for the use of the Pastorate, and also of the inventory registers (to be maintained up to date) for the other properties in the Church, the parsonage, and other buildings in the Pastorates separately.
5. To be in-charge of all the records of the Church except such routine books as the current proceedings books, the account books, etc., that are in use wit6h the P.C. Secretary and the P.C. Treasurer. Also, to maintain a congregation register giving full particulars of all the congregation members, and to have it brought up-to-date in January every year.
6. To have the accounts in the banks and the post offices in the name of the pastorate Church, which are to be operated jointly by the P.C. Chairman and P.C. Treasurer.
7. To be the custodian of the funds and the properties of the Pastorates, when so directed by the Church Council.
8. To arrange for elections whenever occasion arises.
9. To submit to the CC within the prescribed time annual statistics and other information required by the CC or DE.
10. To give an oral report of the important matters in the monthly meetings of the PC.
11. To prepare a report of the work in the Pastorate and place it before the annual meeting of the Pastorate Conference.
12. To exercise general supervision over the work of the PC., the Office-Bearers and others who have been given special tasks, and to ensures that their working is in the interest of the Church, and in accordance with the rules and regulations of the Church.
13. To take charge of the Office of the Secretary or the Treasurer, when found necessary on direction from the CC or DE.
14. To assume the functions of the PC where a PC is not functioning (Cf. Rule. No. 46).
15. To enforce the rules and regulations relating to the PC, De and CC.
16. To assume those tasks of any Office-Bearer, which such an Office-Bearer fails to undertake as per rules eg. not giving effect to a decision of PC, DE or CC or refusing to call a meeting of the PC when the Chairman wants it.
17. To perform such other tasks as may be assigned to him by the FCC or the DE from time to time.
Meetings of the PC. etc.
There shall ordinarily be a meeting of the PC every month. The date, time and place of the meeting shall be notified to all the members of the PC atleast 3 days before the day of the meeting by the P.C. Secretary in consultation with the P.C. Chairman.
If half the number of members in the PC ask in writing to have a meeting of the PC, or whenever the Chairman considers necessary, a meeting of the PC shall be called.
Holding of informal meetings of the PC members
If it is not possible to hold a meeting of the PC in any month, it will be advisable for the members to meet atleast informally to scrutinize the monthly accounts.
Maintenance of accounts
An account of the income and the expenditure of the Pastorate shall be kept in the manner and under the different heads specified by the Central Treasury. The monthly, half yearly and annual accounts, and the budget shall be submitted in the forms prescribed by the Treasury.
The administration and accounts of the local schools shall not be under the purview of the PC, unless entrusted to it by the CC, particularly in class 'A' Pastorates.
Audit of the accounts by the CC auditors
The accounts of the Pastorates ( including those of all local special funds ) shall be audited by an Auditor appointed by the CC ( in addition to the audit by the Auditors appointed by the P. Conference ).
Muslim charitable institutions
Mosques and other formed institutions are directly involved in the administration of Muslim charities.
Muslim charitable institutions are governed by WAKF Act. The term WAKF is an Arabic word which means "money or property dedicated to the God-head."
Short title, extent and commencement.
(1) This Act may be called the Wakf Act, 1955.
(2) It extends to the whole of India except the State of Jammu and Kashmir.
(3) It shall come into force in a State on such date as the Central Government may, be notification in the Official Gazette, appoint; and different dates may be appointed for different areas within a state and for different provisions of this Act, and any reference in any provision to the commencement of this Act, shall in relation to any State or area therein be construed as reference to the commencement of that provision in such state or area.
Application of the Act.
Save as otherwise expressly provided under this Act, this Act shall apply to all wakfs whether created before or after the commencement of this Act:
Provided that nothing in this Act shall apply to Durgah Khawaha Saheb, Ajmer to which the Durgah Jhawaja Saheb Act, 1955 (36 of 1955), applies.
Definitions
In this Act, unless the context otherwise requires,
(a) "beneficiary " means a person or object for whose benefit a wakf is created and includes religious, pious and charitable objects and any other objects of public utility sanctioned by the Muslim law;
(b) "benefit" does not include any benefit which a mutawalli is entitle to claim solely by reason of his being such mutawalli;
(c) "Board" means a Board of Wakf established under sub-section (1), or as the case may be, under sub-section (2), of section 13 and shall include a common Wakf Board established under section 106;
(d) "Chief Executive Officer" means the Chief Executive Officer appointed under sub section (1) of section 23;
(e) "Council" means the Central Wakf Council established under section9;
(f) "Executive Officer" means the Executive Officer appointed by the Board under sub-section (1) of section 38;
(g) "list of wakfs" means the list of wakfs published under sub-section (2) of section 5;
(h) "member" means a member of the Board and includes the Chairperson;
(i) "mutawalli" means any person appointed, either verbally or under any deed or instrument by which a wakf has been created, or by a competent authority, to be the mutawalli of a wakf and includes any person who is authority, to be the mutawalli of a wakf and includes any person who is a mutawalli of a wakf by virtue of any custom or who is a naib-mutawalli. khadim, mujawar, sajjada nashin, amin or other person appointed by a mutawalli to perform the duties of a mutawalli and save as otherwise provided in this Act, any person, committee or corporation for the time being managing or administering any wakf or wakf property :
Provided that no member of a committee or corporation shall be deemed to be a mutawalli unless such member is an office bearer of such committee or corporation;
(j) "net annual income" , in relation to a wakf, means net annual income determined in accordance with the provisions of the Explanations to sub-section (1) of section 72;
(k) " person interested in a wakf" means any person who is entitled to receive any pecuniary or other benefits from the wakf and includes
(i) any person who has a right to worship or to perform any religious rite in a mosque, odgah, imambara, daragah, khangah, maqbara, graveyard or any other religious institution connected with the wakf or to participate in any religious or charitable institution under the wakf;
(ii)the wakif and any descendant of the wakif and the mutawalli;
(l) "prescribed", except in Chapter III, means prescribed by rules made by the state Government;
(m) "regulations" means the regulations made by the Board under this Act;
(n) "shia wakf" means a wakf governed by shia law;
(o) "Sunni wakf" means a wakf governed by sunni law;
(p) " Survey Commissioner" means the Survey Commissioner of Wakf appointed under sub-section (1) of section 4 and includes any Additional or Assistant Survey Commissioners of Wakfs under sub-section (2) of section 4;
(q) "Tribunal", in relation to any area, means the Tribunal constituted under sub-section (1) of section 83, having jurisdiction in relation to that area;
(r) "wakf" means the permanent dedication by a person professing Islam, of any movable or immovable property for any purpose recognised by the Muslim law as pious, religious or charitable and includes
(i) a wakf by used but such wakf shall not cease to be a wakf by reason only of the user having ceased irrespective of the period of such cesser;
(ii) "grants" including mashrut-ul-khidmat for any purpose recognized by the Muslim law as pious, religious or charitable; and
(iii) a wakf-alal-aulad to the extent to which the property is dedicated for any purpose recognized by Muslim law as pious, religious or charitable, and "wakif" means any person making such dedication;
(s) " wakf" deed means any deed or instrument by which a wakf has been created and includes any valid subsequent deed or instrument by which any of the terms of the original dedication have been varied;
(t) :wakf Fund" means a wakf fund formed under sub-section (1) of section 77.
Maintenance of accounts of wakfs
Budget – (1) Every mutawalli of a wakf shall, in every year prepare, in such form and at such time as may be prescribed, a budget in respect of the financial year next ensuing showing the estimated receipts and expenditure during that financial year.
(2) Every such budget shall be submitted by the mutawalli at least ninety days before the beginning of the financial year to the Board and shall make adequate provision for the following:-
(i) for carrying out the objects of the wakf;
(ii) for the maintenance and preservation of the wakf property:
(iii) for the discharge of all liabilities and subsisting commitments binding on the wakf under this Act or any other law for the time being in force.
(3) The Board may give such directions for making alterations, omissions or additions in the budget as it may as it may deem fit, consistent with the objects of the wakf and the provisions of this act.
(4) If in the course of the financial year the mutawalli finds it necessary to modify the provisions made in the budget in regard to the receipt or to the distribution of the amounts to be expended under the different heads, he may submit to the Board a supplementary or a revised budget and the provisions of sub-section (3) shall, as for as may be, apply to such supplementary or revised budget.
Preparation of budget of walfs under direct management of the Board
(1) The Chief Executive Officer shall prepare, in each from and at such time as may be prescribed, a budget in respect of the financial year next ensuring showing the estimated receipts and expenditure for each of the wakfs under the direct management of the Board, showing therein the estimated receipts and expenditure and submit it to the Board for its approval.
(2) While submitting the budget under sub-section(1) the Chief Executive Officer, shall also prepare statement giving details of the increase, if any, in the income of each wakf under the direct management of the Board and the steps which have been taken for its better management and the results accruing therefrom during the year.
(3) The Chief Executive Officer shall keep regular accounts and be responsible for the poor management of every wekf under the direct management of the Board.
(4) Every budget submitted by the Chief Executive Officer under sub-section(1) shall comply with the requirements of section 46 and, for this purpose, references therein to the mutawalli of the wakf shall be construed as references to the Chief Executive Officer.
(5) The audit of accounts of every wekf under the direct management of the Board shall be undertaken by the State Examiner of Local Funds or any other officer appointed by the State Government for this purpose, irrespective of the income of the wakf.
(6) The provisions of sub-sections (2) and (3) of section 47 and the provisions of sections 48 and 49 shall, in so far as they are not inconsistent with the provisions of this section, apply to the audit of accounts referred to in this section.
(7) Where any wakf is under the direct management of the Board, such administrative charges as may be specified by the Chief Executive Officer shall be payable by the wakf to the Board.
Provided that the Chief Executive Officer shall not collect more than ten per cent of the gross annual income of the wakf under the direct management of the Board as administrative charges.
Submission of accounts of walfs
(1) Every mutawalli shall keep regular accounts.
(2) Before the 1st day of May next, following the date on which the application referred to in section 36 has been made the thereafter before the 1st day of May every year, every mutawalli of a wakf shall prepare and furnish to the Board a full and true statement of accounts, in such from and containing such particulars as may be provided by regulations by the Board, of all moneys received or expended by the mutawalli on behalf of the wakf during the period of twelve months ending on the 31st day of March, or as the case may be, during that portion of the said period during which the provisions of this Act, have been applicable to the wakf:
Provided that the date on which the annual accounts are to be closed may be varied at the discretions of the Board.
Audit of accounts of wakfs
The accounts of wakfs submitted to the Board under section 46 shall be audited and examined in the following manner, namely:
(b) in the case of wakf haging no income or a net annual income not exceeding ten thousand rupees, the submission of a statement of accounts shall be sufficient compliance with the provisions of section 46 and the accounts of two per cent, of such wakfs shall be audited annually by an auditor appointed by the Board.
(c) the accounts of the wakf having net annual income exceeding ten thousand rupees shall be audited annually, or at such other intervals as may be prescribed, by an auditor appointed by the Board from out of the panel of auditors prepared by the State Government shall specify the scale of remunerations of auditors;
(d) the state Government may, at any time cause the account of any wakf audited by the State Examiner of Local Funds or by any other officer designated for that purpose by that State Government;
(3) The auditor shall submit his report to the Board and the report of the auditor shall among other things, specify all cases of irregular, illegal or improper expenditure or of failure to recover money or other property caused by neglect or misconduct and any other matter which the auditor considers it necessary to report; and the report shall also contain the name of any person who, in the opinion of the auditor, is responsible for such expenditure or failure and the auditor shall in every such case certify the amount of such expenditure or loss as due from such person.
(4) The cost of the audit of the accounts of a wakf shall be met from the funds of that wakf:
Provided that the remuneration of the auditors appointed from out of the panel drawn by the State Government in relation to wakfs having a net annual income of more than ten thousand rupees but less than fifteen thousand rupees shall be paid in accordance with the scale of remuneration specified by the State Government under clause (c) of sub-section (1)
provided further that where the audit of the accounts of any wakf is made by the State Examiner of Local Funds or any other officer designated by the state Government in this behalf, the cost of such audit shall not exceed one and a half per cent. of the net annual income of such wakf and such costs shall be met from the funds of the wakfa concerned.
Reference books / Suggested Readings
- R. RADHARISHNAN: A Hand book on Tamilnadu Hindu Religious and Charitable Endowment Act, 1959 ( Tamilnadu Act 22 of 1959) and rules : Jothi Offset printers, Trichy-2, 1977.
- P. S. NARAYANA: Tamilnadu Hindu Religious and Charitable endowment Manual-based on Tamilnadu Act XXII of 1959- The Madras Law Journal Office, Chennai – 600 004.
- VICTOR CHRISTDAS. H : CHURCH RULES - THE TAMIL EVANGELICAL LUTHERAN CHURCH – Madras 1991.
- the publishers : The WAKF ACT 1995, Universal Law Publishing Co., Pvt. Ltd ., Delhi.
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