Temple Management Unit - III

DEFINITION OF RELIGION

          Religion comes from the Latin word 'religio' which means "to bind" Literally speaking, religion is a principle of unification and harmonization.  Any principle which binds us all together in some way is religion.  It is not mere belief but behaviour; not mere conviction but conduct; not mere faith but functioning.  Again it is important to note yet another etymological meaning of the word 'religion which is derived from the Latin 'religare' which means together,.. count or observe or to bind.  It gives the meaning of the performance of necessary action which may bind together man and supernatural power.

          In religion, the whole of human being's personality is involved.  And hence William James defined religion as "the feeling, acts and experience of individual man in their solitude so far as they apprehend themselves to stand to whatever they may consider the divine".  Here we can find the contribution of religion to culture.  Now, we shall see some more views regarding the definition and nature of religion.

          Hoffoding define religion as "the conservation of value".  According to Alexander, "religion is faith in deity".  To Patric, "religion is the consciousness of our practical relation to an invisible spiritual order".  Whitehead says that 'religion is the vision of something which stands beyond, behind, and within, the passing flux of immediate things.

          W.T. Stace defines "religion as the hunger of the soul for the impossible, the unattainable, the inconceivable.

          Durant Drake described religion as that which "is the matter of will, it being understood and identified with practical reason,   that is to say, certain acts ought to be done or that certain attitudes ought to be adopted.  According to Swami Vivekananda, "religion is not in doctrines or dogmas, not in intellectual argumentation; it is being and becoming, it is realization.

          Thus religion is the art of living, through right section and how to live our daily life in harmony, within ourselves  and with others and to lead a life of peace and happiness.  Here we could formulate a mutual dependence of religion and culture.

          Again, Hebert Spencer says that " religion is the recognition that all things are manifestation of a power which transcends knowledge. J.G.Frazer explains that "by religion then, I understand a propitiation or conciliation of powers superior to man which are believed to direct and control the course of Nature and of human life.  According  to F.H. Bradley, "religion is rather the attempt to express the complete reality of goodness through every aspect of our being. Mathew Arnold describes "religion is ethics heightened, enkindled, lit up by feeling".  James martineau is also of the view that religious beliefs are holding moral relationship with mankind. J.M.E. McTaggart says that "It seems to me that it (religion) may best be described as an emotion resting on a conviction of a harmony between ourselves and the Universat large".  As far as Tiele is concerned, "religion is, in truth, that pure and reverential disposition of frame of mind which we call piety". And, according to Edward Caird, "A man's religion is the expression of his ultimate attitude to the universe, the summed-up meaning and purport of his whole consciousness of things.  However, it is important to note the views of Friendrich schieier who says  that "the essence of religion consists in the feeling of an absolute dependence.

          It is religion alone, truly understood and truly practices, that can establish real and permanent harmony in human society and in the relation between individuals, communities and nations.  Religion is concerned with the systematic discipline of the entire being of man of his body, senses, mind and heart for the direct immediate intuitive experience of the truth.

          Again, it is to be noted that religion has three elements-an intellectual one; it is a process reasoning, recognizing a causative force for existence of all beings.  The content of faith is generally based on  the tradition of the human group is emotional element.  The last is  to volitional element.

          According to Julian Huxley, "Religion is a way of life.  It is a way of life which follows necessarily from a man's holding certain things in reverence from his feeling and believing them to be sacred.

         

          We may accept the views of Dr. S. Radhakrishnan who says, "Religion is not a creed or a code but an insight into reality, it is a matter of life and experience  and not a belief and dogma.  It has for its aim the perfection of the deepest reality which is one with the deepest self".  Hence were are of the view that religion is, in essence experience of or living contact with ultimate reality.  It is the discipline which guides man to fight against the evil and to for truth of the spirit.  It wipes of all the anxieties of human life and bring peace and happiness to him.

Significance of religion

          Man stands between the visible and the invisible world.  Our ordinary level of consciousness is not highest form or the sole mode of experience possible to man.  To get at the inner experience we must abstract from the outer.  We must get away from tumult of sense impressions, the  riot of thoughts, the surgings of emotions, the throbs of desires. Also, we have problems both speculative and practical which  arise not from any personal desires; they are common to all people in all ages.  But these problems, now, press on us in some peculiar terms.  That's why the intellect calls for their solution.

          It has widely been admitted that only through faith in God, we can bring in kind the 'this wordly' and the other worldly experiences.  Other than this idea of faith in God, we could not find any alternative remedy for the people who are in the perplexities of a distracted world.  Bohme says, that we come into reality of our being and perceive everything in a new relation.  "If we can stand still from self-thinking and self-willing and stop the wheel of imagination and the scenes."

          Tfhe feeling of dependence, the idea of a higher power, and of a spiritual consciousness, is the starting point of a religion.  And if we look for a solution to the problems of these days, we naturally peep into the principles of religion.  It is only religion which give meaning and significance of life in this world of turmoil.  Through religion, we can know the intrinsic value of life, and of our existence.  A typically human need can be called the demand for meaning.  Life without ultimate significance is not only flat and stale, but also it leads finally to the negation of life itself.  Men lose heart when they are convinced that their existence is meaningless.  A man with a fine car but no place to go can hardly be happy.  Similarly, a human being with all the means of life but no point to it as a whole, will find himself is ever deepening frustration.

          Thus, the necessity of religion will easily be felt.  It is but an intrinsic element of human nature.  Not only religion gives the meaning, significance, and value of our life but also the purposes and ends of our life.  And we can also see that any religious system is capable of responding creatively to every fresh challenges which come from any quarter.  And we may also hold that the necessity of religion also shows the need for a perfect life which opens the gateway of culture.

Growth of temples through the hymns of Nayanmars & Alwars

          Structural temples in Tamil Nadu till the time of the Pallavas were built of bricks, timber and other perishable materials.  This was a distinct featire because of the fact that stone unused in Tamil Nadu till then, was used in north India for temple structures even from the beginning of the Christian era.  The taboo that persisted in building temple structures with stones, was largely due to the sentiment attached to that building material.  Stone was used in the Tamil country as natukal funery stone and it would be interesting to note that the hero stones seven in Kannada, Maharastra, and other Northern areas were known by the Tamil word natukal.  perhaps, it reveals an extension of this Tamilian practice in those areas.

          The earliest Temple  built of stone was the Vadagirisvara temple by Parameswara Varman (672-700AD) on the hill top at Thirukazhukunram.  From then on a spurt in temple building activity particularly, structural temples, was witness in Tamil country largely due to the Bhakti movement heralded by the Tevaram Trios, the first two of whom Gnanasambandar and Tirunavukkarasar were the contemporaries of Mahendravarman (600-630AD) and the third of the Rajasimha pallava, (690-720AD), Pandiyan Koccadaiya Ranadira (700-730) and Seraman perumal (8^th Century).

          A Saivasiddhantin should have mastered all knowledge pertaining to religion, followed the system and became an adopt in the falls of carya, criya, yoga and jnana.  The expression 'Saiva Siddhanta' is found in one of the inscriptions of Rajasimha found engraved in Kailasanatha temple, Kancheepuram.  This confirms the view that from such practiced in the Tamil country.  Rajasimha claims to be a follower of Saiva Siddhanta marga.  The line in the inscription is as follows : "Kshunnari varggo vidita, baahunayas, Saiva Sidhanta margee" which means a path of dogma called Saiva Sidhanta was being followed, Further 'aghamanusaari' he was, it is declared, a knowledgeable person in Agamas and also practiced it.  It is no wonder that one should find Rajasimha interested in the application of the knowledge of the Agama and the Saiva Siddhanta tenets into religious practices and temple building in his times.  It is to be noted in this connection that it was only Rajhasimha who was responsible for stone structural temple while the earlier Pallavas were satisfying themselves with rock-out cave structures for worship and also monolithic type of temples.

          Symbolically the concept of Saiva Siddhahta, that is the three eternal realities is presented in a temple.  Pati is the installed deity.  Pasu is the Saivachariyar who represented the souls on the earth and Pasam the temple structure which stood for all that could be found in the macro and micro cosmic world of existence.  The temple with Sthala, tirtha and Vriksha depicted the fauna and flora of the area; in fact, it is a mini world, which is a permanent ecological set up, imbalancing of which meant destruction.

          Another fact emerges, that the services of the temple servants, formed part and parcel of the temple infrastructure.  They included the cleaning of the temple, gathering of water, etc.  for abhisheka bathing of the deity, plucking of flowers, etc.  Such duties are referred to in the Sivajnanasiddhiyar.

          In later, the temple had developed considerable with the antarala, mahamandapam, nandi shrine, Bali pitha and the flag staff.  The gopura on the East and West had also come up in most of the temples; gopuras, building for which Sundara Pandya had earned an indelible place in the history of temple architecture.  The impact of Saiva Siddhanta at this stage became total on the temple architecture.  Temples developed Prakaras five at the most.  These Prakaras, by and large, were developed to depict the Pancha kosas or the five sheaths.  The Prakaras were only national till then for they are also called avaranas veiled sheaths which meant that they need not be present physically.  But when an opportunity arose during the Chola and later periods in the way of regal patronage to Saiva Siddhanta philosophy the sthapathis lost no time in planning out these prakaras and in them structures like mandapams, madapalli were also built.  Enclosures for preparing garland, for the coillection of abhisheka materials were all erected.  But behind these seemingly natural corollary of expansion to accommodate the increasing functions of the temple, there is an undercurrent of tattva background which should be perceived.

          The devote by then if the is properly initiated in the mysteries of the temple lore is in a state of mind which has reached transcendental heights and is experiencing reality without the filter of conceptual thinking.

          Yet another tenet of Saiva Siddhanta philosophy translated in visual form in temple architecture is the concept of eternal verity (tattva): atma-tattva, vidyatattva and siva-tattva. The atma tatva aspect is dealt the senses, seats of perception, objects of senses, etc and is related largely to the knowledge acquired.  The Vidya tattva belongs to the realm of the ethenic.  It is the knowledge obtained by initiation.  Siva-tattva is the transcendental state when the absolute is experienced directly.

          In Siva temples, these three tattvas are represented by the thousand, hundred and sixteen pillared Natarajas mandapas in the axial line of the sanctum to the outer gopuram.  In Important temples like Madurai, we notice this  symbolism expressed in all its ramifications.  As the tattvas are motive factors, they are symbolized by the installation of the figures of Nataraja who depicts respose in motion.  The Nataraja figures are installed in each of these mandapams on raised platforms and receive periodical pujas.  The thousand pillared mandapams signify  the body principle with thousands of bones and nerves and muscles.  Also it indicates the innumerable physical  attachments we develop.  To indicate that atmattava is related to the varieties of the jagrat state, the floor  the thousand pillared  which it represents, is in five tiers and it is only on the fifth tier the platform, that Nataraja dances.

          The lay out of the temple and the course of perambulation taken by the devotees symbolizes the 'om–kara' tattva.  The inner chamber with only a door manifestation in sound, it the 'om'.  The devotee stands in front of the sanctum or outside the antarala or ardhamandapam, circles around himself, then proceeds around the sanctum to the shrine of Chandesvara from where again he walks to the flag-mast and half encircling it prostrates and sits for sometime thinking of Siva.  He then proceeds to the outer gate.  One tracking his path will discover that unknowingly the devotee marks an 'om' on the floor.  Thus we may hold that the influence of the philosophy of Saiva Siddhanta in temple architecture is immense and thereby Siddhanta contributes to the artistic heritage of the Tamils.

Function of religion

          It has been said that the function of religion is the realization of the divine in the actual consciousness and the attainment of perfect freedom, perfect self-union, perfect boundlessness and blissfulness.  We may say that there is no difference between god-realization, self-realization and the realization of moksha or nirvana.

          We may claim that the function of religion is not reflected on ecstasy, but identification with the current of life.  The religious man transcends the limitations imposed on him by his material nature or social conditions, and enlarges the creative purpose.  Hence                     Dr. S. Radhakrishnan is of the view that religion is a dynamic process, a renewed effort of the creative impulse working through exceptional individuals, and seeking to uplift mankind to a new level.

Religion and Society

          It is a matter of fact that we may say that cannot live apart from society and religion.  Today the goal of religion is not only liberation, but it is more concerned with social welfare, social relation, social cohesion and national integration.  Religion is for the betterment of human beings.  Social welfare and service of humanity is the call of all religions.  And hence religion must be viewed as a part of culture through society.

Religion and Culture

          In the present-day world, the study of religion and culture has become a highly specialized discipline.  It is to be noted that religion is closely related to culture and also religion contributes to the culture of a society, but is in turn also influenced by it.  For, culture comprises of the intrinsic values accepted by the group.  And also, religion is concerned with higher values.  Culture is the most important means of social and religious development that man has devised so far.  It is a method for greater satisfaction and efficiency of the physical, vital and mental life of man in society.  And hence we may claim that culture is the consciousness of life created by religion.

          Again, religion reflects both God and Man.  As religion is a life to be lived, not a theory to be accepted or a belief to be adhered to, it allows scope and validity to varied approaches to the divine.  There may be different revelation of the divine but they are all forms of the Supreme.  True religious life must express itself in love and aim at the unity of mankind.

          Also, it is to be noted that culture is a movement of human spirit.  Its essence lies not in any biological unity of race or in political and economic arrangements, but in the values that create and sustain them.  The political-economic structure is the framework intended to give expression to the values of a religion, for religion signifies faith in absolute values and a way of life to realize them.  Religious faith gives us the passion to preserve in the way of life.

          Hence we may say that religion forms an integral part of culture, always helping to keep in the background the idea of a universal power covering all humanity and shaping its destiny.  This is a constant and instructed self-analysis helping man to develop a sense of tolerance and good will and correct evaluation of all the forces around him.  Here, it is appropriate to note the Tillich's dictum religion as an ultimate concern is the meaning-giving substance of culture and culture is the totality of forms in which the basic concern of religion express itself.

          During the period of Alwars, most of the vaishnate temples are constructed on par with the architectural style of Saiva temples.  Most of the Alwars initiated the rulers on spiritualistic contributions, some while, they involved Themselves to conquest the temples.

Temple plan and its parts

          The principal architectural feature of the temple are as follows.  Throughout the greater part of the country, the sanctuary as a whole is known as the vimana, of which the upper and pyramidal or tapering portion is called the sikhara, meaning tower or spice.  Inside the vimana is a small and generally dark chamber or cella for the reception of the divine symbol.  This cella is the garbha griha, or "womb-house", and was entered by a on its inner, and usually, eastern side.  In front of the doorway was a pillared hall, or mandapa, actually a pavilion for the  assembly of those paying their devotions to the divine symbol in the cella.  Some of the earlier temples indicate that the mandapa, was a detached building, isolated from the sanctuary, by a definite open space, as in the "Shore" temple at Mamallapuram, and originally in the Kailasanatha at Conjeeveram, both near Madras, and built about 700 A.D.  A little later it became the custom to unite the two buildings, thus forming an intermediate chamber, or vestibule, and called the antarala.  Leading up to, the main hall, or mandapa, is a porch or ardha-mandapa, while there may be a transept on each side of this central hall, known as the maha-mandapa.  The most complete illustrations of the fully formed and co-ordinated temple structure, are the tenth century examples at Khajuraho, Central India, especially that known as the Kandariya Mahadeo.  In this class of temple, each portion named above, has its separate pyramidal roof, rising in regular gradation, from the lowest over the porch (ardhamandapa), to the lofty spire over the sanctum.  In some parts of the country it became the practice to enclose the temple building within a rectangular courtyard by means of a continuous range of cells, facing inwards, the whole forming a substantial containing wall, and thus ensuring seclusion.  One of the first temples to combine all these attributions, and to a present a co-ordinated plan  was that of the Vaikuntanath Perumal at Conjeeveram (cir. A.D. 740). Most of these early temples have a processional passage or pradakshina patha consisting of an enclosed corridor carried around the outside of the cella. (Plate LIV).

          It will be seen that, although differing in other respects, there is much the same conventional system and disposition of parts in the Indian temple as in the Christian Church, with the nave corresponding tottle mandapa, the chancel to the sanctuary, the tower or spire to the sikhara, the cloisters to the rectangular range of cells, and the churchyard, or close, to the temple enclosure.  In its plan there is also some resemblance to the temple of the Greeks, with its columned naos before the interior cella, and its pronaos or porch acting the same as the ardha-mandapa of the Indian type.  It is not without significance that, as already described, a temple showing Hellenic influencen was actually erected, with loval modifications, at Jandial in Taxilla in the second century B.C.  (Plate XXVII). It may be noted, also, that the basic intentions of the Greek and Indian temples were not dissimilar as neither was designed for congregational worship, each being a sacred monument, and an object of devotion in itself.  'dwelling place of the gods', for, in addition to the symbol of the deity within the cella, numerous niches, recesses, alcoves, and altars, were provided as part of the architectural scheme, within which were enshrined sacred images of the immoratals, so that the whole structure resolved itself into a place of assembly of the Devas, or "Shining Ones".

Temples as a Social institutions

          In ancient times, the temples were the busiest part of the village and the life of the community was centred upon the routine of the temple.  They become not only places of worship but also the very centre of the entire life of the village.  The temple served the purpose of fortresses, treasuries, court houses, parks, fairs, exhibition sheds, hall of learning and of pleasure, all in one.  In some temples, dances and music were arranged.  Festivals  held throughout the year provided an opportunity for the people to congregate  and do communal work.  Educational institutions were also conducted in the temples.  In various ways, they provided themselves to be agents of relief to the poor.  They played the unique role of land holders, consumers of goods and services and also of employers.  Thus the temple in our country is a unique institution the like of which is not seen anywhere also in the world. In short, it is the very hub of activity around which the life of the community is built.  It is the centre of cultural, social and educational activity.

          Culture has been clearly explained by Dr. K. K. Pillai as follows.  "Intellectual attainment through knowledge and an intellectual awareness and curiosity are fundamental elements of culture.  Besides, culture has intimate relation to social habits and customs behaviour and manners.  Infact, culture has a direct bearing on the way of life as well as on the outlook of life".  The temple has gone a long way in providing proper social environmental and offering ample scope for self-improvement and has thus proved to be a centre of culture.

          The daily routine of activities in a temple serves as a model of reference for all the people in the village to follow.  Worship in a temple engender good character and self-imposed discipline.  The devotee considers it necessary to take his bath and wear clean dress before going to the temple.  He observes fast on certain days.  By scrupulously and carefully subjecting himself to discipline, he increases his power of concentration and finds in due course suitable psychic atmosphere for uninterrupted and peaceful meditation.  Thus the temple is a place where heaven and earth may be considered to meet and becomes a centre of culture surcharged with religious fervor and spiritual enlightenment.

          Provision was made for mass education through discourses and discussions on themes of religious and philosophical importance in temples and maths.

          Temples were also functioning as Registration and Record offices.  An inscription by king Rajaraja at Puliyur refers to the establishment of charitable institutions called "Ara Pereem Salai" and to  the order passed that the details of lands should be kept and preserved in the temple treasury called "Thirukaikotti".  The inscription in temples furnish valuable and authoritative information the life led by people.

          Temples were also centres in which activities were carried on.  Thiruvaduthurai inscriptions refer to the functioning of charitable institutions like "Perunthiuvati Arachalai' and 'Arupathu Aracharlai' during the region of king Vikramachola in which food was provided to devotees, Brahmins, hermits and orphans.

          Hospitals were functioning in some temples.  An "Athular Salai (Hospital) with 15 beds was functioning in the name of "Veera Cholan" according Mukkudal inscription.  A physician, a surgeon, two nurses and a few attendants were employed in the hospital.  Sri Kundhavai Pirattiar had given donations in the shape of lands and money to Uthama Chola Asalaryam.

          Temples were also functioning as employment offices by providing jobs in temples to Pandaram(treasurer), Kanakkar (accountant), Meikappalar, cooks, persons who arranged for light to burn, makers of garlands, painters, white-washers, astrologers, artisans doing metal work, potters, tailors, barbers and washmen.  The posts were occupied by them with hereditary right and lands were granted to them.  In olden days, temples were safe places of refuge for  people at times of foreign invasion during war and at the times of flood and storm.  They were also used as forts.

          The religious art of Tamils antiquity and middle ages are indeed not merely eloquent expressions of the high culture and attainments of those days but also a part of their social services.  The temple was the centre of village life.  It was besides being a centre of culture, a feeding house, a hospital, an art gallery, a court of justice and a charity house.  The temples were closely connected with the being of the people.  Thus it is seen that the temples which were centres of worship, education and culture were also functioning as centres of social welfare.

Temple Management Unit - II

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 30^th 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 10^th 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  I^st April to 31^st  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 4^th 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 25^th 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 1^st day of May next, following the date on which the application referred to in section 36 has been made the thereafter before the 1^st 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 31^st 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

1. 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.

2. 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.

3. VICTOR CHRISTDAS. H :  CHURCH RULES  - THE TAMIL EVANGELICAL LUTHERAN CHURCH – Madras 1991.

4. the publishers :  The WAKF ACT 1995,  Universal Law Publishing Co., Pvt. Ltd ., Delhi.