Act Description : ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS

AND ENDOWMENTS ACT, 1987

Act Details :
ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS ACT,
1987
30 of 1987
An Act to consolidate and amend the law relating to the administration and governance of Charitable and Hindu Religious
Institutions and Endowments Act in the State of Andhra Pradesh. Be it enacted by the Legislative Assembly of the State of
Andhra Pradesh in the Thirty-eighth Year of the Republic of India as follows
CHAPTER 1 Preliminary
Section 1 Short title, extent, application and commencement
(1) This Act may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987.
(2) It extends to the whole of the State of Andhra Pradesh.
(3) It applies to (a) all public charitable institutions and endowments, whether registered or not, in accordance with provisions of this Act,
other than Wakfs governed by the provisions of the Wakfs Act, 1954.
Explanation:- In this clause, the expression "public charitable institutions and endowments" shall include every charitable
institution or endowment the administration of which is for the time being vested in any department of Government, or
Civil Court, Zilla Praja Parishad, Municipality or local authority, or any company, society, organisation, institution or other
person;
(b) all Hindu public religious institutions and endowments whether registered or not in accordance with the provisions of
this Act.
(4) It shall come into force on such date as the State Government may, by notification in the Andhra Pradesh Gazette,
appoint.
Section 2 Definitions
In this Act, unless the context otherwise requires (1) 'archaka' includes a Pujari, Panda, an Archakatvam Mirasidar or other person, who personally performs or conducts any
archana, puja or other ritual:
(2) 'Assistant Commissioner' means the Assistant Commissioner appointed under sub-section (1) of Section 3 and includes
every officer who for the time being exercises the powers and performs the functions of an Assistant Commissioner under
this Act or the rules made thereunder in respect of any charitable or religious institutions or endowments, as specified in
sub-section (5) of Section 3;
(2a)Board means the Tirumala-Tirupathi Devasthanams Board constituted by the Government under Section 96 ;
(2b) Chairman' means the Chairman of the Board of the Committee of Management of Tirumala-Tirupathi Devasthanams

appointed under Section 96;

(3) charitable endowment' means all property given or endowed for any charitable purpose;
Explanation I :- Any property which belonged to or was given or endowed for the support or maintenance of a charitable
institution or which was given, endowed or used as of a right for any charitable purpose shall be deemed to be a charitable
endowment within the meaning of this definition, notwithstanding that before or after the commencement of this Act, the
charitable institution has ceased to exist or ceased to be used for any charitable purpose or the charity has ceased to be
performed.
Explanation II :- Any Inam granted to a service holder or to an employee of a Charitable Institution for the performance of
any charity or service in connection with a charitable institution shall not be deemed to be a personal gift to the service
holder or to the employees notwithstanding the grant of ryotwari patta to such service holder or employee under the
Andhra Pradesh (Andhra Area) Inams (Abolition and Conversion into Ryotwari) Act, 1956, but shall be deemed to be a
charitable endowment;
(4) charitable institution' means any establishment, undertaking, organisation or association formed for a charitable
purpose and includes a specific endowment and dharmadayam ;
(5) charitable purpose' includes (a) relief of poverty or distress ;
(b) education ;
(c) medical relief ;
(d) advancement of any other object of utility or welfare to the general public or a section thereof not being an object of an
exclusively religious nature;
(6) Commissioner' means the Commissioner and the Additional Commissioner appointed under sub-section (1) of Section
3 and includes every officer who for the time being exercises the powers and performs the functions of a Commissioner
under this Act or the rules made thereunder in respect of any charitable or religious institution or endowment as specified
in sub-section (5) of Section 3;
(7) Common Good Fund' means the Andhra Pradesh Hindu Charitable and Religious Institution and Endowments
Common Good Fund, or the Andhra Pradesh Charitable Institutions and Endowments Common Good Fund, as the case
may be, created under sub-section (1) Section 70 ;
(7a) Committee' means the Tirumala-Tirupathi Devasthanams Management Committee appointed by the Government
under Section 97-A for the administration of the Tirumala-Tirupathi Devasthanams;
(8) Court' means
(i) in relation to a charitable or religious institution or endowment situated within the limits of the Municipal Corporation
of Hyderabad, the City Civil Court, Hyderabad;
(ii) in relation to a charitable or religious institution or endowment situated elsewhere in the State, the Subordinate Judge's
Court having jurisdiction over the area in which the said institution or endowment is situated or, if there is no such court,
the District Court having jurisdiction over such area ;
(iii) in relation to a specific endowment attached to a charitable or religious institution, the Court which would have
jurisdiction as aforesaid in relation to such charitable or religious institution ;
(iv) in relation to a specific endowment attached to two or more such institutions, any Court which would have jurisdiction
as aforesaid in relation to either all or any of such institutions ;
(9) Deputy Commissioner' means the Deputy Commissioner appointed under sub-section (1) of Section 3 and includes
every officer who for the time being exercises the powers and performs the functions of a Deputy Commissioner under this
Act or the rules made thereunder in respect of any charitable or religious institution or endowment as specified in subsection (5) of Section 3 ;
(10) Dharmadayam' means any amount charged or collected under whatever name, according to custom or usage of any
business or trade or the agreement between the parties, relating to any transaction or otherwise from any party of the said

transactions, as being intended to be used for a charitable or a religious purpose.

(11) Dittam' means the schedule of articles and other requirements of worship or offering in connection with the daily
dhupa, naivedyam, pachikam, paricharikam and other general, special or periodical services, ceremonies or observances in
the institution, endowment, math of specific endowment, as the case may be ;
(12) Endowment Administration Fund' means the Andhra Pradesh Charitable and Hindu Religious Institutions and
Endowments Administration Fund established under sub-section (1) of Section 69 ;
(13) Executive Officer' means an Officer appointed as such under any of the provisions of this Act;
(14) Government' means the State Government;
(15) Hereditary Office-holder' means any office-holder including Pedda Jeeyangar, China Jeeyangar, a Mirasidar and an
Archaka of a charitable or religious institution or endowment the succession to whose office devolves according to the rule
of succession laid down by the founder or according to the usage or custom applicable to the institution or endowment or
according to the law of succession for the time being in force, as the case may be;
(16) Hereditary trustee' means the trustee of a charitable or religious institution or endowment the succession to whose
office devolves according to the rule of succession laid down by the founder or according to usage or custom applicable to
the institution or endowment or according to the law of succession for the time being in force, as the case may be ;
(17) Math' means a Hindu Religious Institution presided over by a person, whose principal duty is to engage himself in the
teaching and propagation of Hindu religion and philosophy or the teachings and philosophy of the denomination, sect or
sampradaya to which the math belongs and in imparting religious instruction and training and rendering spiritual service or
who exercises or claims to exercise spiritual headship over a body of disciples ; and includes any place or places of
religious worship, instruction or training which are appurtenant to the institution;
(17a) Member' means the member of the Board or Committee ;
(18) Person having interest' includes (a) in the case of a math, a disciple of the math or a person of the religious persuasion to which the math belongs ;
(b) in the case of a charitable institution or endowment or a religious institution other than a math or a religious endowment
a person who is entitled to attend at or is in the habit of attending the performance of service, charity or worship connected
with the institution or endowment or who is entitled to partake or is in the habit of partaking in the benefit of any charity or
the distribution of gifts thereat ;
(c) in the case of a specific endowment a person who is entitled to attend at or is in the habit of attending the performance
of the service or charity or who is entitled to partake or is in the habit of partaking in the benefit of the charity ;
(19) prescribed' means prescribed by rules made by the Government under this Act;
(20) Regional Joint Commissioner' means the Regional Joint Commissioner appointed under sub-section (1) of Section 3
and includes every officer who for the time being exercises the powers and performs the functions of a Regional Joint
Commissioner under this Act or the rule made thereunder in respect of any charitable or religious institution or endowment
as specified in sub-section (5) of Section 3;
(21) Religious charity' means a public charity associated with a Hindu festival or observance of a religious character,
whether connected with a religious institution or not;
(22) Religious endowments' means property (including movable property), and religious offerings whether in cash or kind,
given or endowed for the support of a religious institution or given or endowed for the performance of any service or
charity of a public nature connected therewith or of any other religious charity ; and includes the institution concerned and
also the premises thereof.
Explanation I:- All property which belonged to or was given or endowed for the support of a religious institution, or which
was given or endowed for the performance of any service or charity of a public nature connected therewith or of any other
religious charity shall be deemed to be a religious endowment within the meaning of this definition, notwithstanding that,
whether before or after the commencement of this Act, the religious institution has ceased to exist or ceased to be used as a
place of religious worship or instruction or the service or charity has ceased to be performed.
Explanation II :- Any Inam granted to an archaka, service-holder or other employee of a religious Institution for the

performance of any service or charity in connection with a religious institution shall not be deemed to be a personal gift to
the archaka, service-holder or employee, notwithstanding the grant of ryotwari patta to an archaka, service holder or
employee under the Andhra Pradesh (Andhra Area) Inams (Abolition and Conversion into Ryotwari) Act, 1956 but shall be
deemed to be a religious endowment ;
(23) Religious institution' means a math, temple or specific endowment and includes a Brindavan, Samadhi or any other
institution established or maintained for a religious purpose;
(24) Revenue Divisional Officer' means any officer incharge of a revenue division and includes a Deputy Collector, a Subcollector and an Assistant Collector ;
(25) Specific Endowment' means any property or money endowed for the performance of any specific service or charity in
a charitable or religious institution or for the performance of any other charity, religious or otherwise;
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 shall be construed as a single specific endowment
for the purpose of this Act.
Explanation 2 :- Where a specific endowment attached to charitable or religious institution 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 whole of
the specific endowment provided the charitable or religious institution is situated within the State ;
(26) State' means the State of Andhra Pradesh ;
(27) Temple' means a place by whatever designation known used as a place of public religious worship, and dedicated to,
or for the benefit of, or used as of right by the Hindu community or any section thereof, as a place of public religious
worship and includes sub-shrines, utsava mandapas, tanks and other necessary appurtenant structures and land;
Explanation I :- A place of worship where the public or a section thereto have unrestricted access or declared as a private
place of worship by court or other authority but notwithstanding any such declaration, public or a section thereof has
unrestricted access to such place and includes a temple which is maintained within the residential premises, if offerings or
gifts are received by the person managing the temple from the public or a section thereof at the time of worship or other
religious function shall be deemed to be a temple;
(28) "Tirumala-Tirupathi Devasthanams" means the temples specified in the First Schedule and the endowments and
properties thereof and shall include the educational institutions and the other institutions specified in the Second Schedule
and the endowments and properties thereof and Tirumala-Tirupathi Devasthanams shall be deemed to be constituted into a
single religious institution for the purposes of this Act;
(29) Trustee' means any person whether known as mathadhipati, mohanti, dharmakarta mutawally, muntazim or by any
other name, in whom either alone or in association with any other person, the administration and management of a
charitable or religious institution or endowment are vested ; and includes a Board of Trustees;
(30) any reference to Hindu' shall be construed as including a reference to a person professing Budhist, Jain, or Sikh
religion and the reference to Hindu religious institutions shall be construed accordingly;
(31) words and expressions used in this Act, but not defined herein, shall have the meaning assigned to them in the relevant
Acts.
CHAPTER 2 Commissioner, Additional Commissioner, Regional Joint Commissioner etc., and their powers and
functions
Section 3 Appointments etc., of Commissioner, Additional Commissioner, Regional Joint Commissioner, Deputy
Commissioner and Assistant Commissioner
(1) Subject to the provisions of Section 4, the Government shall appoint a Commissioner, Additional Commissioner and
such number of Regional Joint Commissioners, Deputy Commissioners and Assistant Commissioners as they think fit for
the purpose of exercising the powers and performing the functions conferred on or entrusted to them by or under this Act.
(2) The Commissioner, the Additional Commissioner and every Regional Joint Commissioner, Deputy Commissioner or
Assistant Commissioner appointed under sub-section (1) exercising the powers and performing the functions as aforesaid
in respect of religious institutions or endowments, shall be a person professing Hindu religion and shall cease to exercise

those powers and perform those functions when he ceases to profess that religion.
(3) The conditions of service of the officers appointed under sub-section (1), shall be such as may be determined by the
Government.
(4) The officers appointed under sub-section (1) shall be the employees of the Government and their salaries, allowances,
pensions and other remuneration shall be paid in the first instance out of the Consolidated Fund of the State and
subsequently reimbursed from the Endowments Administration Fund.
(5) The Government may direct the Commissioner, Additional Commissioner and every Regional Joint Commissioner,
Deputy Commissioner or Assistant Commissioner appointed under sub-section (1) to exercise the powers and perform the
functions conferred on or entrusted to the Commissioner, Additional Commissioner or Regional Joint Commissioner,
Deputy Commissioner or Assistant Commissioner, as the case may be, by or under this Act in respect of charitable or
religious institutions or endowments.
Section 4 Qualifications for appointment of Commissioner etc.
(1) A person to be appointed as the Commissioner, shall be one(a) who is holding or has held a post of the District Collector or a post not lower in rank than that of a District Collector in
any other service in the State ; or
(b) who is holding or has held a post in the Andhra Pradesh Higher Judicial Service ; or
(c) who has at least, ten years practice as an Advocate of the High Court of Andhra Pradesh or of the Supreme Court; or
(2) The qualifications for appointment to the office of Additional Commissioner, Regional Joint Commissioner and
Assistant Commissioner shall be such as may be prescribed.
(3) [- - - - - - -]
(4) [- - - - - - -]
(5) A person to be appointed as an Assistant Commissioner shall be one(a) who has been for not less than three years as an Advocate of the High Court of Andhra Pradesh, by direct recruitment;
or
(b) who has been holding for not less than three years the post of Superintendent in the Endowments Department or the
post of an Executive Officer of the prescribed grade, by promotion;
(c) who has been holding an equivalent post of Assistant Commissioner in any of the charitable or religious institutions or
endowments published under clause (a) of Section 6 including a person in the service of the Tirumala-Tirupathi
Devasthanams, by transfer:
Provided that in the case of Deputy Commissioners and Assistant Commissioners the number of posts to be filled by direct
recruitment shall not exceed one-fifth of the cadre strength of each category.
Section 5 State to be divided into regions, divisions and sub-divisions for the purposes of this Act
For the purposes of this Act, the Commissioner shall with the previous approval of the Government divide the State into
such number of regions and each such region into such number of divisions and each such division into such number of
sub-divisions as he may deem fit. Each region shall be in the charge of Regional Joint Commissioner, each division shall
be in the charge of a Deputy Commissioner and each such sub-division shall be in the charge of an Assistant
Commissioner:
Provided that it shall be lawful for the Government to appoint a Regional Joint Commissioner for more regions than one or
a Deputy Commissioner for more divisions than one or an Assistant Commissioner for more sub-divisions than one.
Section 6 Preparation and publication of list of charitable and religious institutions and endowments on the basis of
income
The Commissioner shall prepare separately and publish in the prescribed manner, a list of(a)

(i) the charitable institutions and endowments ; or

(ii) the religious institutions and endowments other than maths; whose annual income as calculated for the purpose of levy
of contribution under Section 65 exceeds rupees five lakhs;
(b)
(i) the charitable institutions and endowments;
(ii) the religious institutions and endowments, other than maths; whose annual income calculated as aforesaid exceeds
rupees fifty thousand but does not exceed rupees five lakhs;
(c)
(i) the charitable institutions and endowments ; or
(ii) the religious institutions and endowments other than maths not falling under clause (a) or clause (b);
(d) the maths irrespective of the income :
(e) the Dharmadayam irrespective of the income;
Provided that the Commissioner may alter the classification assigned to an institution or endowment in the list and enter
the same in the appropriate list in case the annual income of such institution or endowment calculated as aforesaid exceeds
or falls below the limits specified in clause (a) or clause (b) or clause (c) for three consecutive years.
Section 7 Commissioner to be corporate sole
The Commissioner shall be a corporate sole and shall have perpetual succession and common seal and may sue or be sued
in his corporate name.
Section 8 Powers and functions of Commissioner and Additional Commissioner
(1)Subject to the other provisions of this Act, the administration of all charitable and Hindu Religious institutions and
endowments shall be under the general superintendence and control of the Commissioner and such superintendence and
control shall include the power to pass any order which may be deemed necessary to ensure that such institutions and
endowments are properly administered and their income is duly appropriated for the purposes for which they were found
or exist.
(2) Without prejudice to the generality of the foregoing provisions, the Commissioner shall exercise the powers conferred
on him and perform the functions entrusted to him by or under this Act in respect of such institutions or endowments in the
State as are included in the lists published under clause (a), clause (d) and clause (e) of Section 6.
(3) The powers and functions of the Additional Commissioner shall be such as may be determined by the Government
from time to time.
(4) The Commissioner may delegate to a Deputy Commissioner any of the powers conferred on or functions entrusted to
the Commissioner by or under this Act including the powers and functions of an Assistant Commissioner which may be
exercised or performed by the Commissioner under sub-section (5) but not including the power and functions of the
Commissioner under sub-section (1), Sections 6, 15, 49, 51, 66, 90, 92 and 132 in respect of any institution or endowments
or any class or group of institutions or endowments in the State subject to such restriction 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.
(5) The Commissioner may delegate to an Assistant Commissioner any of the powers conferred on or functions entrusted
to the Commissioner by or under this Act except the powers and functions of the Commissioner under sub-section (1),
Sections 6, 15, 49, 51, 66, 90, 92 and 132 in respect of any institution or endowment in the sub-division in charge of the
Assistant 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.
(6) Notwithstanding anything in Sections 10 and 11, the Commissioner may, by order in writing, declare that the exercise
and performance of all or any of the powers or functions by the Deputy Commissioner or the Assistant Commissioner, as
the case may be, shall be subject to such exceptions, limitations and conditions as may be specified in the order and he may
himself exercise any power or perform the functions so excepted.

Section 9 Powers and functions of Regional Joint Commissioner

Subject to the administrative control of the Commissioner a Regional Joint Commissioner shall exercise such powers and
perform such functions of the Commissioner as may, from time to time, be determined by the Government in respect of
institutions and endowments in the region and any order passed or proceeding taken by a Regional Joint Commissioner in
the exercise of such powers and the performance of such functions shall be deemed to be an order of the Commissioner for
the purpose of this Act.
Section 10 Powers and functions of Deputy Commissioner
Every Deputy Commissioner shall, within the division in his charge exercise the powers conferred on and perform the
functions entrusted to a Deputy Commissioner as such by or under this Act, in respect of such institutions or endowments
as are included in the list published under clause (b) of Section 6 :
Provided that where a specific endowment is situated in two or more divisions, the Commissioner shall decide as to which
of the Deputy Commissioners shall have the jurisdiction to exercise the powers, or perform the functions in respect of such
endowment.
Section 11 Powers and functions of Assistant Commissioner
Every Assistant Commissioner shall, within the sub-division in his charge, exercise the powers conferred on, and perform
the functions entrusted to, an Assistant Commissioner as such by or under this Act in respect of all institutions and
endowments included in the list published under clause (c) of Section 6.
Provided that where a specific endowment is situated in two or more sub-divisions, the Commissioner shall decide as to
which of the Assistant Commissioners shall have jurisdiction to exercise the powers, or perform the functions in respect of
such endowment.
Section 12 Powers of Commissioner etc., to enter and inspect institutions and endowments
(1) The Commissioner, the Additional Commissioner, a Regional Joint Commissioner, a Deputy Commissioner, or an
Assistant Commissioner having jurisdiction or any other person authorised by the Commissioner in this behalf,may with
due regard to the religious practices and usages of the institutions, inspect any charitable or religious institution or
endowment, all moveable and immoveable property belonging to and all records, correspondence, plans, accounts and
other documents relating to such institution or endowment for the purpose of satisfying himself that the provisions of this
Act and the rules made thereunder are duly carried out:
Provided that in the case of any religious institution or endowment or place of worship, the person so inspecting or
authorised to inspect shall be a Hindu.
(2) Every person exercising the power of inspection under sub- section(1) or for the purpose of exercising any other power
conferred or performing any function entrusted, by or under this Act shall have the right to enter the premises of any
charitable or religious institution or endowment or any place of worship. Provided that before making such entry for any
purpose as aforesaid, the person exercising such power shall give reasonable notice to the trustee or head of the institution
or endowment or archaka on duty and shall while making the entry, have due regard to the practices and usages of the
institutions or endowments.
Provided further that in the case of a religious institution or endowment or place of worship where the custom or usage
does not permit the entry of any person other than the archaka or a person authorised by such custom or usage, into the
sanctum sanctorum or garbhalaya or any other place held specially sacred within the premises of such institution or
endowment or place of worship, the person exercising the powers under this section shall not make the entry himself,
unless he is a person authorised by such custom or usage in that behalf but may authorise any archaka or other person
authorised by such custom or usage to make the entry for the purpose of this section.
Section 13 Commissioner etc., to observe appropriate form, usages and practices
(1) The Commissioner, the Additional Commissioner, a Regional Joint Commissioner, a Deputy Commissioner, an
Assistant Commissioner and every other person, exercising powers or performing the functions under this Act, shall not
interfere with and shall observe the forms, usages, ceremonies and practices obtaining in and appropriate to the religious
institution or endowment in respect of which such powers are exercised or functions are performed and in the case of a
math, act in conformity with the rules, practices, usages or customs of the math in his dealings with the head of the math.

(2) The Commissioner, shall subject to such directions as the Government may give from time to time, prepare a code of
conduct for the trustees, archakas and other office holders, servants and employees and for the persons visiting
worshipping at or restoring to a religious institution or endowment and different codes may be prepared in relation to
different classes of institutions or endowments.
(3) Any person violating the code of conduct so prepared shall be liable to be evicted from the premises of the institution or
endowment.
CHAPTER 3 Administration and Management of Charitable and Hindu Religious Institutions and endowments
Section 14 Vesting of all properties in the institution or endowment
All properties belonging to, or given or endowed to a charitable or religious institution or endowment shall, vest in the
charitable or religious institution or endowment, as the case may be.
Section 15 Appointment of Board of Trustees
(1) In respect of a charitable or religious institution or endowment included in the list published under clause (a) of Section
6(a) whose annual income exceeds rupees ten lakhs, the Government shall constitute a Board of Trustees consisting of nine
persons appointed by them.
(b) whose annual income does not exceed rupees ten lakhs, the Commissioner shall constitute a Board of Trustees
consisting of five persons appointed by him.
(2) In respect of a charitable or religious institution or endowment included in the list published under clause (b) of Section
6, the Deputy Commissioner having jurisdiction shall constitute a Board of Trustees consisting of five persons appointed
by him.
(3) In the case of any charitable or religious institution or endowment included in the list published under clause (c) of
Section 6, the Assistant Commissioner having jurisdiction shall constitute a Board of Trustees consisting of five persons
appointed by him:
Provided that the Assistant Commissioner may either in the interest of the institution or endowment or for any other
sufficient cause or for any reasons to be recorded in writing appoint a single trustee instead of a Board of Trustees.
Section 16 Abolition of heriditary trustees
Notwithstanding any compromise or agreement entered into or scheme framed, or judgment, decree or order passed by any
court, tribunal or other authority or in a deed or other document prior to the commencement of this Act and in force on
such commencement, the rights of a person for the office of the hereditary trustee or mutawalli or dharmakarta or
muntazim or by whatever name it is called shall stand abolished on such commencement.
Section 17 Procedure for making appointments of trustees and their term
(1) In making the appointment of trustees under Section 15, the Government, the Commissioner, the Deputy Commissioner
or the Assistant Commissioner, as the case may be, shall have due regard to the religious denomination or any section
thereof to which the institution belongs or the endowment is made and the wishes of the founder:
Provided that one of the trustees shall be from the family of the founder, if qualified.
(2) Every trustee appointed under Section 15 shall hold office for a term of two years from the date of taking oath of office
and secrecy. Provided that every trustee who completed a term of office of one year at the commencement of the Andhra
Pradesh Charitable and Hindu Religious Institutions and Endowments (Amendment) Act, 2000 shall cease to hold office
forthwith and every trustee whose term of office exists after such commencement shall continue to hold office for a period
of two years from the date of taking oath of office and secrecy.
Explanation:- Where the oath of office and secrecy are administered on different dates, the period of three years shall be
reckoned from the earlier of those dates for the purpose of this sub-section.
(a) The procedure for calling for application for appointment of trustees, verification of antecedents and other matters shall
be such as may be prescribed.
(4) No person shall be a trustee in more than one Board of Trustees.

(5) In every Board of Trustees, there shall be atleast one woman member and one member belonging to the Scheduled
Castes or the Scheduled Tribes whose population is larger in the concerned village and one member belonging to
Backward Classes.
Provided that it shall not be necessary to appoint(a) a woman member where any person appointed to represent the Scheduled Castes or the Scheduled Tribes or the
Backward Classes is a woman;
(b) a member of the Scheduled Castes or the Scheduled Tribes where any woman member appointed belongs to the
Scheduled Castes or the Scheduled Tribes;
(c) a member of the Backward Classes where any woman member appointed belongs to the Backward Classes.
(6) All properties belonging to a charitable or religious institution or endowment, which on the date of commencement of
this Act, are in the possession or under the superintendence of the Government, Zilla Praja Parishad, Municipality or other
local authority or any company, society, organisation, institution or other person or any committee, superintendent or
manager appointed by the Government, shall, on the date on which a Board of Trustees is or is deemed to have been
constituted or trustee is or is deemed to have been appointed under this section, stand transferred to such Board of Trustees
or trustee thereof, as the case may be, and all assets vesting in the Government, local authority or person aforesaid and all
liabilities subsisting against such Government, local authority or person on the said date shall, devolve on the institution or
endowment, as the case may be.
Section 18 Qualifications of Trusteeship
A person shall be qualified for being appointed as or for being a trustee of charitable or religious institution or
endowment,(a) if he has faith in God;
(b) if he possesses good conduct, and reputation and commands respect in the locality in which the institution is situated;
(c) if he has contributed for construction, renovation or development of any institution or performance of any Utsavam or
Ubhayam or any charitable cause;
(d) if he has sufficient time and interest to attend to the affairs of the institution; and
(e) if he possesses any other merit.
Section 19 Disqualifications for trusteeship
(1) A person shall be disqualified for being appointed as, or for being, trustee of any charitable or religious institution or
endowment (a) if he is an undischarged insolvent;
(b) if he is of unsound mind and stands so declared by a competent court or if he is a deaf-mute or is suffering from leprosy
or any virulent contagious disease;
(c) if he is interested either directly or indirectly in a subsisting lease of any property or of contract made, with, or any
work being done for, the institution or endowment or is in arrears of any kind due by him to such institution or endowment;
(d) if he is appearing as a legal practitioner on behalf of or against the institution or endowment;
(e) if he has been sentenced by a criminal Court for an offence involving moral turpitude, such sentence not having been
reversed;
(f) if he has acted adverse to the interest of the institution or endowment;
(g) if he is an office holder or servant attached to, or a person in receipt of any emolument or perquisite from such
institution or endowment;
(h) if he is addicted to intoxicating liquors or drugs;
(i) if he has not completed thirty years of age : Provided that nothing in this clause shall apply to the trustee holding office

immediately before the commencement of this Act;

Provided further, that every trustee who is below thirty years at the commencement of the Andhra Pradesh Charitable and
Hindu Religious Institutions and Endowments (Amendment) Act, 2000 shall cease to hold office after the completion of
his term of office.
(j) if he does not profess Hindu religion in the case of religious institution or endowment; or
(k) if he has held such office for two consecutive terms ;
Explanation :- The expression term' includes a part of the term.
(2) Before a trustee enters upon his office the Commissioner, Deputy Commissioner or Assistant Commissioner or any
other person authorised by him in this behalf shall administer to him the oath of office and secrecy as may be prescribed.
(3) Any such trustee who fails to take, within thirty days from the date on which he was appointed, the oath of office and
secrecy laid down in sub-section (2) shall cease to hold office.
Section 20 Chairman of the Board of Trustees
(1) In the case of charitable and religious institution or endowment and for which a Board of Trustees is constituted under
Section 15, the members of the Board of Trustees shall, within such period not exceeding sixty days and in such manner as
may be prescribed, elect from among themselves, the Chairman ; and if no Chairman is elected within the prescribed
period the Government in the case of a Board of Trustees constituted under clause (a) of sub-section (1) of Section (15)
and the Commissioner in the case of any other Board of Trustees shall nominate one of the members as Chairman.
(2)A Chairman elected or nominated under sub-section (1) shall hold office so long as he continues to be a member of the
Board of trustees.
Section 21
Cessation of trusteeship on absence from the meetings of the Board of Trustees :(1) A trustee of a charitable or religious institution or endowment for which a Board of Trustees is constituted, shall cease
to hold office as such(a) Where more than three ordinary meetings of the Board of Trustees have been held within a period of three consecutive
months reckoned from the date of commencement of the term of office of the trustee or of the date of the last meeting
which he attended or of the date of his restoration to the office as member under sub-section (2), as the case may be, if he
absents himself from all such meetings; or
(b) where less than three ordinary meetings have been held within the said period of three months, if he absents himself
from three consecutive ordinary meetings held during and after the said period:
Provided that no meeting from which a member absented himself shall be counted against him under this sub-section if(i) due notice of that meeting was not given to him in the prescribed manner;or
(ii) the meeting was held on a requisition of members.
Provided further that nothing in this sub-section shall apply to a member who attends any meeting other than ordinary
meeting held(i) in respect of clause(a), within the said period of three months.
(ii)in respect of clause (b), before the third ordinary meeting.
Explanation:- For the purpose of this sub-section(i) ordinary meeting" shall mean a meeting held after giving a notice of atleast three days before the day of the meeting.
(ii) where a meeting other than an ordinary meeting intervenes between one ordinary meeting and another ordinary
meeting, those two ordinary meetings shall be regarded as being consecutive to each other;
(iii) a meeting adjourned for want of quorum shall be deemed to be a meeting.
(2) Where a person ceases to be a member under sub-section (1), the person authorised in this behalf by the Commissioner,

the Deputy Commissioner or the Assistant Commissioner, as the case may be, shall forthwith intimate the fact by
registered post to the member concerned and report the fact to the Board of Trustees at its next meeting. If such member
applies for restoration of his membership to the Board of Trustees within thirty days of the receipt by him of such
intimation, he shall be deemed to have been restored to his membership and the person aforesaid shall report the fact of
such restoration to the Board of Trustees at its next meeting.
Provided that where a member who is so restored to his membership again incurs the disqualification under subsection (1),
the Board of Trustees may on his application for restoration filed within a period of thirty days of the receipt by him of the
intimation from the person aforesaid regarding the disqualification, restore him to his membership.
Section 22 Vacancy in the office of trustee and filling of such vacancy
(1) Where a trustee of any charitable or religious institution or endowment(a) becomes subject to any disqualification specified in sub-sections (1) and
(3) of Section 19 and is removed under Section 28; or
(b) tenders resignation of his office and the same is accepted by the Government, the Commissioner, the Deputy
Commissioner, or the Assistant Commissioner, as the case may be, his office shall thereupon become vacant.
(2) Where a vacancy in the office of a trustee has arisen under sub-section (1), or by efflux of time, or otherwise the
Government, the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, shall
appoint a new trustee in his place and such trustee shall hold office for the residue of the term of office of his predecessor
except where the vacancy has arisen by efflux of time.
Section 23 Powers of the trustee
(1) The trustee of every charitable or religious institution or endowment shall administer its affairs, manage its properties
and apply its funds in accordance with the terms of the trust, the usage of the institution or endowment and all lawful
directions which a competent authority may issue in respect thereof and as carefully as a man of ordinary prudence would
deal with such affairs, fund and properties if they were of his own.
(2) A trustee shall, subject to the provisions of this Act, be entitled to exercise all powers incidental to the prudent and
beneficial administration of the charitable or religious institution or endowment and to the performance of the functions
entrusted to him.
(3) A trustee shall not spend the funds of the charitable or religious institution or endowment for meeting any costs, charges
or expenses incurred by him in any suit, appeal or application or other proceedings for or incidental to the establishment of
his appointment to or removal from office or any disciplinary action taken against him;
Provided that the trustee may reimburse himself in respect of such costs, charges and expenses if he is specifically
permitted to do so by an order passed under Section 136.
(4)
(a) It shall be lawful for a trustee of a religious institution by an order, to prohibit within the premises of the religious
institutions or within such area belonging to that institution as may be specified in the order.
(i) sale, possession, use or consumption of any intoxicating liquor or drug, or cigarettes including beedies and chuttas;
(ii) gaming with cards, dice, counters, money or other instrument of gaming;
(iii) sale, possession, preparation or consumption of meat or other food stuffs containing meat;
(iv) slaughter, killing or maiming of any animal or bird for any purpose.
(b) Any person contravening an order made by the trustee under clause (a) shall be punishable with imprisonment for a
term which may extend to one month, or with fine which may extend to one hundred rupees or with both;
(c) Every offence punishable under this sub-section shall be cognizable offence within the meaning of the Code of
Criminal Procedure 1973.
Provided that no police officer shall arrest any person for such offence except on a written complaint made by the trustee

or Executive Officer of a religious institution or endowment.

(d) Every person contravening an order made by the trustee under clause (a) shall be deemed to be an encroacher' within
the meaning of Section 83.
(5)
(a) Notwithstanding anything in any other law for the time being in force, whoever in the local area(i) imports, exports, transports, or possesses liquor or any intoxicating drug or cigarettes including beedies and chuttas;
(ii) manufactures liquor or any intoxicating drug;
(iii) cultivates the hemp plant or collects any portion of such plant from which an intoxicating drug can be manufactured;
(iv) sells liquor or any intoxicating drug;
(v) consumes or buys liquor or any intoxicating drug;
(vi) allows any of the acts aforesaid upon the premises in his immediate possession;or
(vii) sells or possesses, prepares or consumes meat or other food stuffs containing meat; shall be punishable with
imprisonment for a term which may extend to one month or with fine which may extend to one hundred rupees or with
both.
(b) Every offence punishable under this sub-section shall be cognizable offence within the meaning of the Code of
Criminal Procedure, 1973.
Explanation:- In this section 'local area' means such area in the vicinity of any religious institution as the Government may,
by notification, specify in this behalf.
(6)
(a) The trustee of a religious institution or endowment shall have power subject to such conditions as the Commissioner
may by general or special order impose to fix fees for the performance of archana or any service or ritual or ceremony
connected with such institution or endowment;
(b) The trustee shall have power to determine and fix place for breaking the coconut within the premises of the temple for
the convenience of devotees and to maintain cleanliness in the temple.
(7) It shall be lawful for the trustee of an institution or endowment to convene a meeting of devotees, persons having
interest and beneficiaries in the manner prescribed for obtaining suggestions for the betterment of such institution or
endowment.
Section 24 Duties of the trustees
(1) The Commissioner, the Deputy Commissioner, or the Assistant Commissioner, as the case may be, having jurisdiction
over any charitable or religious institution or endowment,(a) may require the trustee or any person, in possession of, or responsible for the custody of any books, accounts, returns,
reports or other information relating to the administration of the institution or endowment, its funds, income, monies or
other properties connected therewith or the appropriation thereof, to furnish or produce or cause to be furnished or
produced for any inspection which may be made under the provisions of this Act, all or any of them at such place and time
and in such manner as he may direct;
(b) shall, at all reasonable times, have free access to such books, accounts, documents, funds, income, monies or other
properties.
(2) It shall be the duty of the trustee, all servants and employees working under him, any agent of the trustee, or any other
person having concern in the administration of such institution or endowment, to afford such assistance and facility as may
be necessary or required in connection with any inspection.
(3) The trustee of every charitable or religious institution or endowment shall obey all lawful orders issued under the
provisions of this Act, by the Government, the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as
the case may be.

Section 25 Fixation of dittam

(1) The trustee of a religious institution or endowment, other than a math or specific endowment attached thereto, shall
within a period of ninety days from the date of commencement of this Act or the date of founding of the religious
institution or endowment, other than a math or specific endowment attached thereto, and after consultation with the
Sthanacharya or where there is no such Sthanacharya, the archaka or archakas concerned, submit proposals, for fixing the
dittam in the institution or endowment and the amounts to be spent therefor to the Commissioner, the Deputy
Commissioner or the Assistant Commissioner, as the case may be, having jurisdiction over such institution or endowment.
Provided that the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, may
extend the time for the submission of such proposals;
Provided further that this sub-section shall not apply to any institution or endowment in respect of which proposals were
submitted to the Commissioner under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments
Act, 1966 before the commencement of this Act.
(2) The trustee shall, while submitting his proposals under sub-section (1), have due regard to the established usage, if any,
the performance of the ceremonies and services and the observance of festivals, worships and the like, appropriate to the
religious denomination to which the religious institution or endowment belongs and to the financial position thereof.
(3) The trustee shall, at the time of submission of proposals under sub-section (1) publish the proposals at the premises of
the institution or endowment in such manner as may be prescribed, together with a notice stating that wihin a period of
thirty days from the date of such publication any person having interest may submit his objections or suggestions to the
Commissioner, the Deputy Commissioner or the Assistant Commissioner as the case may be.
(4) After expiry of the period specified in sub-section (3), the Commissioner, the Deputy Commissioner or the Assistant
Commissioner, as the case may be, shall after considering any objections and suggestions received, pass such orders as he
may think fit on such proposals having regard to the matters specified in sub-section (2). A copy of the order shll be
communicated to the trustee and shall be published in the prescribed manner.
(5) The trustee shall scrutinise the particulars of dittam every three years and submit to the Commissioner, the Deputy
Commisioner or the Assistant Commissioner as the case may be, having jurisdiction, proposals for altering the dittam
together with the reasons therefor.
(6) Save as aforesaid, the dittam for the time being, in force in an institution or endowment shall not be altered by the
trustee.
(7) The procedure for alteration of the dittam shall be the same as laid down in sub-sections (2), (3) and (4).
Section 26 Power of trustee of charitable or religious institution over trustee of specific endowment
The trustee of a specific endoment made for the performance of any service or charity connected with a charitable or
religious institution shall perform such service or charity subject to the general superintendence of the trustee of the
institution and shall comply with all lawful orders issued by him.
Section 27 Acts of trustees or Board of Trustees not to be invalidated by informality, vacancy etc
No act or proceedings of the trustee or trustees appointed or deemed to be appointed or Board of Trustees constituted or
deemed to be constituted under Section 15 shall be deemed to be invalid by reason only of a defect in the appointment of
such trustee or trustees or constitution of such Board of Trustees or on the ground that the trustee, the Chairman or any
member of the Board, as the case may be, was not entitled to hold or continue in such office by reason of any
disqualification or by reason of any irregularity or illegality in his appointment or by reason of such act or proceeding
having been done or constructed during the period of any vacancy in the office of the trustee, Chairman or member of the
Board.
Section 28 Suspension, removal or dismissal of trustee
(1) The authority competent to appoint a trustee may suspend, remove or dismiss a trustee if he(a) fails to discharge the duties and perform the functions of a trustee in accordance with the provisions of this Act or the
rules made thereunder.
(b) disobeys any lawful orders issued under the provisions of this Act or the rules made thereunder, by the Government or

the Commisioner or the Deputy Comissioner or the Assistant Commissioner;

(c) refuses, fails or delays to handover the property and records in his possession relating to the institution or endowment
to his successor or any other person authorised in this behalf.
(d) commits any malfeasance or misfeasance or is guilty of breach of trust or misapproprition in respect of the properties of
the institution or endowment.
(e) becomes subject to any of the disqualifications specified in Section 19; or
(f) in the case of a religious institution or endowment, ceases to profess Hindu religion.
(2) Where it is proposed to take action under sub section (1), the authority competent to appoint the trustee shall frame a
charge against the trustee concerned and give him an opportunity of meeting such charge, of testing the evidence adduced
against him and of adducing evidence in his favour; and the order of suspension, removal or dismissal shall state every
charge framed against trustee, his explanation and the finding on such charge, together with the reasons therefor.
(3) Pending disposal of any charge framed against a trustee, the authority competent to appoint the trustee may suspend the
trustee and appoint a fit person to discharge the duties and perform the functions of the trustee.
Section 29 Appointment and duties of Executive Officer
(1) The Government may constitute not more than there charitable or religious institutions or endowments each of whose
annual income is rupees fifty thousand but does not exceed rupees one lakh into such groups as may be prescribed.
(2) For each such group of charitable or religious institutions or endowments there shall be appointed an Executive Officer
for exercising the powers and discharging the duties conferred on him by or under this Act.
(3) The Government may for purposes of this Act, constitute such grades of Executive Officers, prescribing their
appointing authorities and authorise them to exercise such powers and discharge such duties as may be prescribed.
Provided that twenty pertum of vacancies in each grade of Executive Officers shall be filled by the employees belonging to
the Institutions or Endowments of prescribed grade.
Provided further that, it shall be competent for the Government to appoint a Regional Joint Commissioner, a Deputy
Commissioner or an Assistant Commissioner as an Executive Officer.
(4) The Executive Officer appointed and exercising the powers and discharging the duties shall be a person professing
Hindu religion and shall cease to exercise those powers and discharge those duties when he ceased to profess that religion.
(5)
(a) The Executive Officer appointed under this section shall be under the administrative control of the trustee of the
institution or endowment and shall be responsible for carrying out all lawful directions issued by such trustee, from time to
time.
(b) The Executive Officer shall, subject to such restrictions as may be imposed by the Government,(i) be responsible for the proper maintenance and custody of all the records, accounts and other documents and of all the
jewels, valuables, moneys, funds and other properties of the institution or endowment;
(ii) arrange for the proper collection of income and for incurring of expenditure.
(iii) sue or be sued by the name of the institution or endowment in all legal proceedings;
Provided that any legal proceeding pending immediately before the commencement of this Act, by or against an institution
or endowment in which any person other than an Executive Officer is suing or being sued shall not be affected;
(iv) deposit all moneys received by the institution or endowment in such bank or treasury as may be prescribed and be
entitled to sign all orders or cheques against such moneys:
Provided that such deposits may be made in the treasury if the rate of interest offered by it is higher than that of any bank.
(v) have power in cases of emergency, to direct the execution of any work or the doing of any act which is provided for in
the budget for the year or the immediate execution or the doing of which is, in his opinion, necessary for the preservation
of properties of the institution or endowment or for the service or safety of the pilgrims resorting thereto and to direct that

the expenses of executing such work or the doing of such act shall be paid from the funds of the institution or endowment:
Provided that the Executive Officer shall report forthwith to the trustee any action taken by him under this sub clause and
the reasons therefor.
(c) The Executive Officer shall, with the prior approval of the trustee, institute any legal proceedings in the name of the
institution or endowment, or defend any such legal proceedings.
(d) Where there is no Eecutive Officer in respect of any charitable or religious institution or endowment, the trustee or the
Chairman of the Board of Trustees,or any employee of any institution or endowment duly authorised by the Commissioner
in this behalf shall exercise the powers, perform the functions and discharge the duties of an Executive officer.
(6) The Executive Officer appointed under this section shall be the employee of the Government and the conditions of his
service shall be such as my be determined by the Government. The salary, allowances,pension and other remuneration of
the Executive Officer shall be paid in the first instance out of the Consolidated Fund of the State and later recovered from
the Endowments Administration Fund established under Section 69 of this Act.
Section 30 Appointment of Engineering staff
(1) The Government may appoint the Engineering staff of such grades and designations as they may deem necessary, in the
Endowments Department to evaluate and control the quality in the supply of material and execution of work. The salaries,
allowances, pension and other remuneration of such engineering staff shall be paid in the first instance out of the
Consolidated Fund of the State.
(2) The Government may, for the services rendered by the engineering staff appointed under sub-section (1) recover the
whole or any portion of the amounts or charges from such institution or endowments as may be prescribed.
(3) The procedure laid down in this Act, for the recovery of contribution from the institution or endowment shall, as far as
may be, apply to the recovery of amounts or charges under sub-section (2).
Section 31 Appointment of Engineers, Architects and Silpis for each sub-division
The Commissioner may draw a panel of Engineers, Architects and Silpis from time to time for appointment on such terms
and conditions as may be prescribed for each sub-division for preparation of plans and estimates for supervision of the
execution of the works , and for recording measurements and check measurements and the like.
Section 32 Appointment of Subordinate Officers
The Government or such other authority as may be authorised by them in this behalf, shall appoint such other subordinate
officers with such designations and assign to them such powers and such functions as the Government may deem
necessary for the purposes of this Act.
Section 33 Constitution of Endowment services for different officers or classes of officers
(1) The Government may, by notification, constitute any officers or class of officers appointed under Section 29, Section
30 or Section 32 into an Endowment Service for the State.
(2) Upon the issue of a notification under sub-section (1), the Government shall have power, subject to the provisions of
Section 153 ro make rules, to regulate the classification, methods of recruitment, qualifications, conditions of service, pay
and allowances and discipline and conduct of every Endowment Service thereby constituted and such rule shall invest
jurisdiction in relation to such service in the Government and in such other authority as may be prescribed therein.
Section 34 Abolition of hereditary rights in Mirasidars, Archakas and other office holders and servants
(1)
(a) Notwithstanding anything in any compromise or agreement entered into or scheme framed or sanad or grant made or
judgment, decree or order passed by any Court, Tribunal or other authorities prior to the commencement of this Act and in
force on such commencement, all rights, whether, hereditary, contractual or otherwise of a person holding any office of the
Peddajeeyangar, Chinna Jeeyangar, a Mirasidar or an Archaka or Pujari or any other office or service or post by whatever
name it is called in any religious institution or endowment shall on the commencement of this Act stand abolished.
(b) Any usage or practice relating to the succession to any office or service or post mentioned in clause (a) shall be void;
(c) All rights and emoluments of any nature in cash or kind or both accrued to and appertaining to any office or service or

post mentioned in clause (a) and subsisting on the date of commencement of this Act shall on such commencement stand
extinguished.
(2) Every office holder and servant mentioned in clause (a) of sub-section (1) holding office as such on the date of
commencement of this Act shall, notwithstanding the abolition of the hereditary rights, continue to hold such office or post
on payment of only such emoluments and subject to such conditions of service referred to in sub-sections (3) and (4) of
Section 35.
Section 35 Appointment of office holders and servants, etc
(1) Every vacancy. whether permanent or temporary, amongst the office-holders or servants of a charitable or religious
institution or endowment shall be filled by the Trustee: Provided that in the case of a charitable or religious institution or
endowment whose annual income exceeds rupees ten lakhs the Executive Officers, shall appoint the office holders and
servants thereof.
(2) No person shall be considered for appointment to any vacancy under sub-section (1) on the ground merely, that he is
entitled for such appointment according to
(i) any scheme framed, agreement entered or judgment, decree or order passed by any court, tribunal or other authority
prior to the commencement of this Act.
(ii) any custom or usuage; or
(iii) the principle that he is next in the line of succession to the last holder of office.
(3) Every Office holder or servant including Pedda Jeeyangar, Chinna Jeeyangar and Mirasidar, Archaka and Pujari
whether hereditary or not holding office as such on the date of commencement of this Act, shall continue as such office
holder or servant and notwithstanding any scheme, judgment, decree or order of a Court, Tribunal or other authority or any
agreement or custom or usage relating to the payment of any prequisites, emoluments or remuneration, either in cash or
kind or both, before the commencement of this Act, be paid only such emoluments as may be prescribed.
Proivded that it shall be lawful for the Government to direct such office holders and servants as they may consider
necessary to acquire such qualifications and to undergo training in such manner, for such period and on such terms as may
be prescribed.
(4) The qualifications, method of recruitment and temporary appointments, pay and allowances, discipline and conduct and
other conditions of service of the office holders and servants of a charitable or religious institution or endowment, shall be
such as may be prescribed.
Section 36 Qualifications for Archaka
A person shall be qualified for being appointed as or for being an Archaka of a religious institution or endowment
(a) if he has passed the Arachaka Examination recognised by the Commissioner;
(b) if he is not disabled or suffering from any virulent and contagious disease;
(c) if he is able to recite vedic mantras and slokas relating to rituals with clarity and without any fault.
(d) if he possesses good conduct and character;
(e) if he is free from Sapthavyasanams:
Provided that preference shall be given to a person who is a Brahmacharin.
Explanation:- For purposes of this section, the expression " Sapthavyasanams" means gambling, addiction to intoxicating
liquors and drugs, womanising, hunting, stealing, abusing others and jealousy.
Section 37 Punishment of office holders and servants
(1) All office-holders and servants attached to a charitable or religious institution or endowment, shall be under the control
of the trustee; and the trustee may, after following the prescribed procedure and for reasons to be recorded in writing,
impose fine, or order suspension, removal, dismissal or any other prescribed penalty, on any of them for breach of trust,
misappropriation, incapacity, disobedience of orders, misconduct, violation of the code of conduct laid down or neglect of

duty assigned by or under this Act or other sufficient cause.

(2) Notwithstanding anything in sub-section (1), in the case of an office-holder or servant of an institution or endowment
whose annual income exceeds rupees ten lakhs, the power to impose any penalty specified in that sub-section shall,subject
to such restrictions and conditions, as may be laid down by the Government, be exercised by the executive officer after
following such procedure as may be prescribed.
(3)
(a) Any office-holder or servant aggrieved by an order passed under sub-section (1) by the trustee may, within sixty days
from the date of receipt of the order by him, prefer an appeal to the Comissioner, the Deputy Commissioner, or the
Assistant Commissioner as the case may be having jurisdiction from the order of the trustee.
(b) Any office-holder or servant aggrieved by an order passed under sub-section
(2) by the Executive Officer may within sixty days from the date of receipt of the order by him prefer an appeal to the
trustee.
(4)
(a) Any office-holder or servant may, within sixty days from the date of receipt by him of the order passed in an appeal
filed under clause (a) of sub-section (3), prefer a second appeal if such order is made by
(i) the Commissioner, to the Government;
(ii) the Deputy Commissioner or the Assistant Commissioner, to the Commissioner;
(b) Any office-holder or servant aggrieved by an order of the trustee under clause (b) of sub-section (3) may, within sixty
days from the date of receipt by him of such order, prefer a second appeal to the Commissioner.
(5)
(a) Where it is noticed by the trustee that any office-holder or servant attached to an institution or endowment has not been
dealt with suitably by the Executive Officer under sub-section (2), for any of the lapses specified in sub-section (1), the
trustee may direct the Executive Officer to take action under sub-section (2), failing which the trustee may, after following
the prescribed procedure, impose, by an order in writing any of the penalties specified in sub-section (1).
(b) Any office-holder or servant aggrieved an order, passed by the trustee or by the Executive Officer, in pursuance of the
direction given under clause (a) may, within sixty days from the date of receipt of the order by him, prefer an appeal to the
Commissioner.
Section 38 Power of Commissioner, Deputy Commissioner or Assistant Commissioner to punish office-holders etc.,
in certain cases
(1) Where it is noticed by the Commissioner, the Deputy Commissioner or the Assistant Commissioner having jurisdiction
that any office-holder or servant attached to an institution or endowment has not been dealt with suitably by the trustee or
the Executive Officer as the case may be under Section 37 for any of the lapses specified in sub-section (1) thereof, the
Commissioner, the Deputy Commissioner or the Assistant Commissioner as the case may be, may direct the trustee or the
Executive Officer to take action under Sec.37, failing which the Commissioner, the Deputy Commissioner or the Assistant
Commissioner as the case may be, may after following the prescribed procedure, impose by an order in writing any of the
penalties specified in sub-section (1) of that section on such office-holder or servant.
(2) Any office holder or servant aggrieved by an order passed under sub-section (1) may within sixty days from the date of
receipt of the order by him, prefer an appeal if such order is passed by
(a) the Commissioner, to the Government;
(b) the Deputy Commissioner, to the Commissioner; and
(c) the Assistant Commissioner to the Deputy Commisioner; R and any order passed in such appeal shall be final.
Section 39 Transfer of office holders and servants
(1) The Commissioner shall have power to transfer any office holder or servant attached to a charitable or religious
institution or endowment from that institution or endowment to any other institution or endowment in accordance with

such rules as may be made by the Government in this behalf.

(2) The Deputy Commissioner or the Assistant Commissioner, as the case may be, having jurisdiction over the area shall
have power to transfer any office holder or servant attached to a charitable or religious institution or endowment from that
institution or endowment to any other institution or endowment in accordance with such rules as may be made by the
Government in this behalf.
Section 40 Office holders and servants not to be in possession of jewels etc., except under conditions
No office-holder or servant of a charitable or religious institution or endowment shall have the right to be in possession of
the jewels or other valuables belonging to the institution or endowment except under such conditions and safeguards as
may be prescribed.
Section 41 Power of Executive Officer not to implement resolution of the trustee or the Board of Trustees in certain
cases
(1) Where an Executive Officer considers that an order or resolution passed by a trustee or the Board of Trustees.
(a) has not been passed in accordance with Law;
(b) is in excess or abuse of the powers conferred on the trustee or the Board of Trustees by or under the Act, or by any
other law;
(c) if implemented, is likely to cause financial loss to the institution or endowment,danger to human life, health or safety,
or is likely to lead to a riot or breach of peace; or
(d) is not beneficial to the institution or endowment. R R the Executive Officer may, without implementing such order or
resolution, place the matter before the trustee or Board of Trustees along with a note pointing out the objections to the
order or resolution and request the trustee or the Board of Trustees to reconsider the order or resolution.
(2) The Executive Officer shall forthwith submit a report of the action taken by him under sub-section (1) to the
Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be.
(3)
(a) Where the order or resolution is placed for reconsideration under sub-section (1), the trustee or the Board of Trustees
shall reconsider the order or resolution having due regard to the objections contained in the note and pass such further
order or resolution as he or it may deem fit. A copy of every such further order or resolution shall be sent forthwith to the
Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, who may pass such order as
he deems fit;
(b) Where after the expiry of sixty days from the date on which the order or resolution was placed for reconsideration
under sub-section (1) the trustee or Board of Trustees fails to pass further order or resolution as required under clause (a),
the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, may pass such order as
he deems fit;
(c) Every order passed by the Commissioner, the Deputy Commissioner or the Assistnat Commissioner, as the case may
be, under clause (a) or clause (b) shall be final and binding on the trustee or Board of Trustees and the Executive Officer.
Section 42 Over-riding effect of the provisions of this chapter over the existing corresponding provisions
(1) Notwithstanding any scheme judgment, decree or order of a court, tribunal or other authority or any custom or usage,
governing any charitable or religious institution or endowment the provisions of this chapter shall, with effect on and from
the date of the commencement of this Act, prevail in so far as they relate to the matters governed by the corresponding
provisions in any such scheme, judgment, decree or order or any custom or usage and such corresponding provisions, shall
thereafter have no effect.
(2)
(a) Any Scheme in force at the commencement of this Act, in so far as it relates to matters not governed by the provisions
of this chapter, may at any time, by order, be modified or cancelled
(i) where such scheme was settled or modified by the Commissioner or the Deputy Commissioner, by such Commisioner
or the Deputy Commissioner, as the case may be;

(ii) where such scheme was settled or modified by the Court, by such Court on an application made to it by the
Commissioner, the trustee or any person having interest;
Provided that before passing an order under this clause an opportunity shall be given to the trustee or other person likely to
be affected by such order;
(b) any person aggrieved by an order under clause (a) may, within thirty days from the date of receipt of the order, appeal
(i) where it is passed by the Commissioner or the Deputy Commissioner, to the Court;
(ii) where it is passed by the Court, to the High Court.
CHAPTER 4 Registration of Charitable and Religious Institutions and Endowments
Section 43 Registration of Charitable and Religious Institutions and Endowments
(1) The trustee or other person incharge of the management of every charitable or religious institution or endowment shall,
in the case of an institution or endowment in existence at the commencement of this Act, within ninety days from such
commencement; and in the case of an institution or endowment found after such commencement, within ninety days of
such founding make an application for its registration to the Assistant Commissioner within whose sub-division such
institution or endowment is situated.
Provided that the Assistant Commissioner may, for sufficient cause, extend the time for making the application.
(2)
(a) Where any endowment is situated in the sub divisions of two or more Assistant Commissioners, the trustee or other
persons incharge of the management of the endowment shall apply for registration to any one of such Assistant
Commissioners;
(b) On receipt of such application, the Assistant Commissioner concerned shall refer the matter to the Commissioner who
will decide as to which of the Assistant Commissioners shall register the endowment and thereupon the application shall be
entertained by such Assistant Commissioner.
(3) Notwithstanding anything in sub-section (1), no application for registration shall be necessary in the case of any
institution or endowment which was duly registered and entered in the book of endowments before the commencement of
this Act, under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act,1966.
(4) Every application made under sub section (1) shall contain the following particulars, namely.
(a) in the case of a religious institution or endowment, its origin, nature and denomination; in the case of a charitable
institution or endowment, its date of commencement, objects, nature and particulars regarding beneficiaries if any;
(b) name of the founder, if any, and the names of the past and present trustees ;
(c) particulars of the institution or endowment and of the grant, the scheme of administration, muntakab, decree or any
other record of rights pertaining to the founding of the institution or endowment ;
(d) names of all offices to which any salary is attached and the nature, time and conditions of service in each case and the
names of the present holders thereof;
(e) names of Sthanacharyas, Archakas, Adhyapakas, Vedaparayanikas and such other persons, responsible for performing
worship, and other religious service in the institutions and the particulars, regarding their salaries;
(f) particulars of the immoveable and moveable properties including jewels, gold, silver, precious stones, vessels and
utensils belonging to the institution or endowment with their estimated value and the monies and securities and of the
annual income therefrom.
(g) particulars of all title-deeds and other documents relating to the properties belonging to the institution or endowment ;
(h) in the case of religious institution, particulars of the idols and other images in the institution or connected therewith,
whether intended for worship or for being carried in procession ;
(i) particulars regarding rights of a special nature, if any, the names of the holders thereof and the customs, usages and
practices in force in connection therewith ;

(j) charges, liabilities and other actionable claims outstanding against the institution or endowment on the date of
registration, whether under decree of a court or order of the Government or other competent authority or otherwise ;
(k) a brief account of the history, legend, sthalapuranam, and the artistic, architectural or achaeological significance of the
institution or endowment and other particulars of a like nature ;
(l) details of the fairs, festivals, daily and periodical worships, service and other religious ceremonies connected with the
institution or endowment and the particulars of dittam fixed therefor ; and
(m) such other particulars as may be prescribed ;
(5) On receipt of the application, the Assistant Commissioner shall, after making such enquiry as he thinks fit and hearing
any person having interest in the institution or endowment, pass an order directing its registration and grant to the trustee
or other person a certificate of registration containing the particulars furnished in the application with the alterations, if
any, made by him as a result of his enquiry.
(6) The particulars relating to every institution or endowment contained in the certificate of registration granted under subsection (5) shall be entered in "the register of institutions and endowments" (hereinafter in this chapter referred to as the
"Register") which shall be maintained by the Assistant Commissioner in respect of all institutions and endowments situated
within his sub-division and one copy of the entries made in such register relating to every institution or endowment shall
be furnished to the Deputy Commissioner having jurisdiction and another copy to the Commissioner.
(7) The register shall be divided into two parts, one for charitable institutions and endowments and the other for religious
institutions and endowments.
(8) The Assistant Commissioner shall also enter in the register maintained by him under sub-section (6), all the particulars
contained in the Book of Endowments or, as the case may be, in the register relating to every institution or endowment
which was registered or deemed to have been registered before the commencement of this Act under the Andhra Pradesh
Charitable and Hindu Religious Institutions and Endowments Act, 1966 :
Provided that if the book of Endowments or the aforesaid register does not contain all or any of the particulars required to
be furnished in the application for registration under sub-section (4), the Assistant Commissioner shall call for such
information relating to such particulars from the trustee or other person incharge of the management of such institution or
Endowment and after making such enquiry as he deems fit shall make necessary entries in the register maintained by him
under sub-section (6).
(9) In the case of every institution or endowment in respect of which no application for registration is required under subsection (3), the Assistant Commissioner shall grant a ceritificate of registration to the trustee or other person incharge of
the management of such institution or endowment containing all the particulars pertaining to it as entered by him under
sub-section (8) in the register maintained by him under sub-section (6).
(10) The trustee or other person incharge of the management of an institution or endowment or his authorised agent shall
report to the Assistant Commissioner every year the alterations, omissions or additions in the particulars, relating to the
institution or endowment and shall also send to him once in three years the certificate of registration granted to him under
sub-section (5) or sub-section (9) together with a statement of such alterations, omissions or additions, as may be necessary
to the said certificate and the Assistant Commissioner shall thereupon make such enquiry as he deems fit and amend the
certificate wherever necessary and return it to such trustee or other person and shall also make necessary amendments in
the regard in the register maintained by him under sub-section (6). A copy of such amendments shall be furnished to the
Deputy Commissioner having jurisdiction and another copy to the Commissioner.
(11) Where any trustee or other person aforesaid
(a) fails to apply for registration of an institution or endowment within the time specified in sub-section (1) ;
(b) fails to report the alteration, omissions or additions or to send the certificate of registration as required in sub-section
(10) ; or
(c) furnishes or causes to be furnished to the Assistant Commissioner, any particulars which are false and which he either
knows or believes to be false or does not believe to be true ; R he shall be punishable with fine which may extend to one
thousand rupees.
Section 44 Power of Commissioner to have the institution or endowment registered

Where any trustee or other person incharge of the management of a charitable or religious institution or endowment fails to
apply for the registration of the institution or endowment, the Commissioner, shall give notice to the trustee or the other
person aforesaid to make an application in that regard within a specified period and if he fails to make such application
within the period specified, the Commissioner may have the institution or endowment registered after following the
prescribed procedure and recover the cost incurred for such registration from the funds of such institution or endowment.
Section 45 Application in regard to entry or omission to make an entry in register
(1) Any person aggrieved by an entry or omission to make an entry in the register maintained under Section 43 may apply
to the Deputy Commissioner for modification or annulment of such entry, or for directing the making of such entry, as the
case may be.
(2) On receipt of the application the Deputy Commissioner may, after making such enquiry as may be necessary, pass such
order as he may deem fit. The order so passed shall, subject to the provisions of sub-section (3), be final ; and the Assistant
Commissioner shall amend the entry in the register maintained under Section 43 in accordance therewith.
(3) Where any such application relates to the right claimed by the applicant in respect of such entry or omission, the
Deputy Commissioner shall enquire into and decide the question as if it were a dispute within the meaning of Sec. 87 and
the provisions of Chapter XII shall apply.
Section 46 Extract from the register maintained under Section 43 to be furnished
(1) The Assistant Commissioner, may on an application made to him in this behalf, furnish to the applicant copies of any
extracts from the register maintained under Section 43 on payment of such fee as may be prescribed.
(2) Such copies may be certified in the manner provided in Section 76 of the Indian Evidence Act, 1872.
(3) It shall, until the contrary is established, be presumed that all particulars entered in the register maintained under
Section 43 are genuine, a certified copy of an entry in the register maintained under Section 43 shall be admissible in
evidence in any court and have the same effect to all intents as the original entry in the register of which it is a copy.
CHAPTER 5 Maths and specific endowments attached thereto
Section 47 Definition
In this chapter, unless the con otherwise requires, "Mathadhipathi" means any person whether known as mohant or by any
other name, in whom the administration and management of a math or specific endowment attached to a math are vested.
Section 48 Certain sections of Chapter III not to apply to maths or specific endowments attached thereto
The provisions of Sections 18, 19, 20, 21, 22, 25 and 28 shall not apply to math or specific endowment attached thereto.
Section 49 Fixation of dittam
(1) The mathadhipathi of every math or specific endowment attached thereto shall submit to the Commissioner within a
period of ninety days from the date of commencement of this Act, or the date of founding of such math or specific
endowment, proposals for fixing the dittam in the math or specific endowment and the amounts to be spent therefor :
Provided that the Commissioner may extend the time for the submission of such proposals ;
Provided further that this sub-section shall not apply to any math or specific endowment in respect of which proposals
were submitted to the Commissioner under the Andhra Pradesh Charitable and Hindu Religious Institutions and
Endowments Act, 1966, before the commencement of this Act.
(2) The mathadhipathi shall, while submitting his proposals under sub-section (1), have due regard to the established
usage, if any of the math or specific endowment, the performance of the ceremonies and services, the observance of
festivals, worships and the like, appropriate to the religious denomination to which the math or specified endowment
belongs and to the financial position thereof.
(3) The mathadhipathi shall at the time of submission of proposals under sub-section (1) publish such proposals on the
premises of the math or specific endowment and in such other manner as the Commissioner may direct together with a
notice stating that within thirty days from the date of such publication any person having interest may submit his
objections or suggestions, to the Commissioner.
(4) After expiry of the period specified in sub-section (1), the Commissioner shall scrutinise such proposals and the

suggestions made by persons having interest and if on such scrutiny he thinks that the dittam as proposed by the
mathadhipathi should be modified having regard to the matters specified in sub-section (2), the Commissioner may call for
the remarks of the mathadhipathi who shall send his remarks within such time as may be specified by the Commissioner.
(5) If after considering the remarks of the mathadhipathi received under sub-section (4), the Commissioner is of the
opinion that any modification is required in the dittam he shall refer the matter to the court for its decision and the decision
of the Court shall subject to Section 91, be final.
(6) The dittam for the time being in force in a math or specific endowment shall not be altered by the mathadhapathi :
Provided that the Commissioner may at any time for reasons to be recorded in writing suggest to the mathadhipathi to alter
the dittam and the procedure for such alteration shall be the same as laid down in sub-sections (2), (3), (4)d(5) ;
Provided further that where the mathadhipathi does not comply with any suggestion aforesaid, the Commissioner shall
refer the matter to the Court for its decision and the decision of the court shall subject to Section 91 be final.
Section 50 Padakanukas and other gifts
(1) The Mathadhipathi shall maintain regular accounts of receipts of padakanukas or other personal gifts of property made
to him as the head of the Math and he shall be entitled to spend, at his discretion for any purpose which is connected with
the objects of the math and propagation of Hindu Dharma.
(2) Any padakanuka or other personal gift which remains undisposed of during the life time of the mathadhipathi shall
devolve on the math as its asset.
(3) In the case of gifts of property or money made to the mathadhipathi not as personal gifts but as gifts intended for the
benefit of the math, the Mathadhipathi, shall keep accounts of all receipts and disbursements of such gifts and shall cause
such accounts to be produced before the Commissioner or any person authorised by him in this behalf whenever so
required.
Explanation :- Any gift of property or money made to the Mathadhipathi shall, unless it is specified by the donor as
padakanuka or personal gift, be presumed to be gift intended for the benefit of the math.
Section 51 Removal of Mathadhipathi
(1) The Commissioner may suo motu or on an application of two or more persons having interest initiate proceedings for
removing a mathadhipathi or a trustee of a specific endowment attached to a math, if he
(a) is of unsound mind ;
(b) is suffering from any physical or mental defect or infirmity which renders him unfit to be a mathadhipathi or such
trustee ;
(c) has ceased to profess the Hindu religion or the tenets of the math ;
(d) has been sentenced for any offence involving moral turptitude, such sentence not having been reversed ;
(e) is guilty of breach of trust, or mis-appropriation in respect of any of the properties of the math ;
(f) commits persistent and wilful default in the exercise of his powers or performance of his functions under this Act ;
(g) violates any of the restrictions imposed or practices enjoined by the custom, usage or the tenets of the math, in relation
to his personal conduct, such as celibacy, renunciation and the like ;
(h) leads an immoral life ; or
(i) fails or ignores to implement the principles set out in clause (17) of Section 2.
(2) The Commissioner shall frame a charge on any of the grounds specified in sub-section (1) against the Mathadhipathi or
trustee concerned and give him an opportunity of meeting such charge, of testing the evidence adduced and of adducing
evidence in his favour. After considering the evidence adduced and other material before him, the Commissioner may, by
order exonerate the mathadhipathi or trustee, or remove him. Every such order shall state the charge framed against the
mathadhipathi or the trustee, his explanation and the finding on such charge together with the reasons therefor :
Provided that in the case of a math or specific endowment attached thereto whose annual income exceeds rupees one lakh,

the order of removal passed by the Commissioner against the mathadhipathi or trustee shall not take effect unless it is
confirmed by the Government.
(3) Pending the passing of an order under sub-section (2) ; the Commissioner may suspend the mathadhipathi or the
trustee.
(4)
(a) Any mathadhipathi or trustee aggrieved by an order passed by the Commissioner under sub-section (2), may, within
ninety days from the date of receipt of such order, institute a suit in the court against such order ;
(b) An appeal shall lie to the High Court within ninety days from the date of a decree or order of the Court in such suit.
Section 52 Filling of temporary vacancies in the office of the mathadhipathi
(1) Where a temporary vacancy occurs in the office of the mathadhipathi and there is a dispute in regard to the right of
succession to such office, or where the mathadhipathi is a minor and has no guardian fit and willing to act as guardian, or
where the mathadhipathi is under suspension under sub-section (3) of Section 51 the Commissioner shall, if he is satisfied
after making an inquiry in this behalf that an arrangement for the administration of the math and its endowment or of the
specific endowment, as the case may be, is necessary, make such arrangement as he thinks fit until the disability of the
mathadhipathi ceases or another mathadhipathi succeeds to the office, as the case may be.
(2) In making any such arrangement, the Commissioner shall have due regard to the claims, if any, of the disciples of the
math.
(3) Nothing in this section shall be deemed to affect anything in the Andhra Pradesh (Andhra Area) Court of Wards Act,
1902 and the Andhra Pradesh (Telangana Area) Court of Wards Act, 1350 F.
Section 53 Filling of permanent vacancies in the office of mathadhipathi
(1) Where a permanent vacancy occurs in the office of the Mathadhipathi, by reason of death or resignation or on account
of his removal under Section 51 or otherwise the person next entitled to succeed according to the rule of succession laid
down by the founder, or where no such rule is laid down, according to the usage or custom of the math, or where no such
usage or custom exists according to the law of succession, for the time being in force, shall with the permission of the
Commissioner succeed to the office of the Mathadhipathi.
(2) A person for succession to the office of the mathadhipathi under sub-section (1) shall possess the following
qualifications, namely:(a) basic knowledge of the Hindu Religion and Philosophy ;
(b) knowledge of the relevant scriptures and sampradaya to which the math belongs ;
(c) capacity to impact the knowledge and preach the tenets of the math to the disciples ;
(d) religious temperment with implicit faith in discipline and practice ; and
(e) unquestionable moral character.
Section 54 Nomination of mathadhipathi
(1) Subject to the provisions of Section 53, a mathadhipathi may nominate his successor. The fact of such nomination shall
be intimated to the Commissioner, within ninety days of such nomination and the Commissioner may recognise such
nomination. A nomination shall not be complete unless it is recognised by the Commissioner. The conditions for
recognition shall be such as may be prescribed.
(2) Where a Mathadhipathi fails to nominate his successor under sub-section (1) or where there is no mathadhipathi, the
Commissioner or any officer authorised by him shall after due publication convene a meeting with the mathadhipathis of
other maths of the same sampradayam and the disciples of the math and recognise the person nominated in such meetings
as a mathadhipathi subject to the provisions of this Act. The procedure for convening the meeting and method of
publication shall be such as may be prescribed.
Section 55 Power of Commissioner to frame schemes
(1) Where the Commissioner either suo motu or upon a report submitted by the Deputy Commissioner or the Assistant

Commissioner having jurisdiction, has reason to believe that the affairs of the math and its properties are being
mismanaged, funds are being misappropriated, or that there is gross neglect of duty on the part of the mathadhipathi, he
may after making such enquiry, as may be prescribed, order to frame a scheme of administration, of a math and the specific
endowment.
(2) A scheme of administration framed under sub-section (1) may contain provision for
(a) appointing or directing the appointment of an Executive Officer ;
(b) constituting a committee consisting of not more than five persons for the purpose of assisting in the whole or any part
of the administration of all the endowments of such math or of specific endowment :
Provided that the members of such Committee shall be chosen from among such persons having interest in such math or
endowment ;
(c) determining the powers and duties of such committee ; and
(d) any other relevant matter incidental to the framing of such scheme.
(3) Until a scheme is framed under sub-section (1) the Commissioner may appoint a fit person to manage the properties of
math and its endowment.
(4) The Commissioner, after consulting the mathadhipathi and other persons having interest, and after making such enquiry
as may be prescribed may by order modify or cancel the scheme settled under sub-section (1).
(5) Every order passed by the Commissioner under sub-section (1) and sub-section (4) shall be published in the manner
prescribed.
(6) Any person aggrieved by the order of the Commissioner passed either under sub-section (1) or under sub-section (4),
may, within sixty days from the date of publication of the order, prefer an appeal to the Court.
CHAPTER 6 Dharmadayam
Section 56 Dharmadayam
(1) All sums of Dharmadayam shall vest in the person charging or collecting the same as a trustee.
(2) Such trustee shall before the 15th May of every year furnish in respect of every Financial Year the particulars of the
amounts charged or collected, to the Commissioner.
(3) The Commissioner shall have power to make such enquiry as he thinks fit to verify the correctness of the accounts
submitted and to take such steps as may be necessary for the utilisation of the amount for charitable or religious purposes :
Provided that no amount charged or collected for a specific charitable religious purpose shall be utilised for any purpose
other than one for which it was charged or collected.
(4) The provisions of Chapter III other than Section 22, 24, 28 and 29 and Chapter IV shall not apply to Dharmadayam.
(5) Where any person charging or collecting such sums fails to submit accounts under sub-section (2), the Commissioner
shall require the person to furnish to him the accounts within a specified period and if the person fails to furnish accounts
on such requisition within the period specified, he shall be punishable with fine which may extend to one thousand rupees.
CHAPTER 7 Budget Accounts and Audit
Section 57 Budget of charitable or religious institution or endowment
(1) The trustee of every charitable or religious institution or endowment shall, ninety days before the close of every
financial year, submit in such form as may be specified by the Commissioner, a budget showing the probable receipts and
disbursements of the institution or endowment during the following year (i) to the Commissioner, if it is included in the list published under clause (a) or clause (d) of Section 6 ;
(ii) to the Deputy Commissioner, if it is included in the list published under clause (b) of Section 6 ;
(iii) to the Assistant Commissioner, if it is included in the list published under clause (c) of Section 6.

(2)(a) Every budget shall make an adequate provision for (i) the due maintenance of the object of the institution or endowment and the proper performance of and the remuneration
for, the services therein, including the dittam for the time being in force :
Provided that the salaries of the religious and secular establishment shall not exceed thirty per tum of its annual income
calculated under Section 65 ;
(ii) the due discharge of all liabilities and subsisting commitments binding on the institution or endowment ;
(iii) the maintenance of the working balance ;
(iv) the arrangement to be made for securing the health, safety or convenience of the disciples, pilgrims, worshippers or
other persons resorting to the institution or endowment;
Provided that in the case of an institution or endowment whose annual income exceeds twenty thousand rupees, the
provisions made under this item shall not be less than forty per tum of the balance of the income for the financial year
remaining after making provision for items (i), (ii) and (iii) above ;
(v) the contribution to the reserve fund of the institution or endowment at ten per tum of the balance referred to in the
proviso to item (iv) above ;
(vi) the construction, repair, renovation and improvement of the institution or endowment and the buildings connected
therewith :
Provided that in the case of an institution or endowment whose annual income is not less than rupees one lakh, the
provision made under this item shall not be less than thirty per tum of the balance of the income for the financial year
remaining after making provision for items (i), (ii), (iii) and (iv) above.
(b) Where the budget relates to an institution or endowment whose annual income exceeds fifty thousand rupees, the
budget shall also make provision for the payment at five per tum of the balance referred to in the proviso to item (iv) of
clause (a), to the Common Good Fund.
(3) The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, may after giving
notice to the trustee in the prescribed manner and after considering his representation, if any, pass an order making such
alterations, omissions or additions in the budget as he may deem fit.
(4) If, in the course of a financial year, the trustee 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 expanded under the different heads, he may submit to the
Commissioner, the Deputy Commissioner, or the Assistant Commissioner, as the case may be, his supplemental or revised
budget. The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, may make such
alterations, omissions or additions therein as provided in sub-section (3) but so as not to affect the amount allotted in the
budget under the items (ii) and (iii) of clause (a) of sub-section (2).
(5) The trustee shall report forthwith every expenditure incurred in excess of the provisions made in the budget together
with the reasons therefor to the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may
be, who may ratify such excess expenditure.
Section 58 Accounts and audit
(1) The Executive Officer shall keep regular accounts of all receipts and disbursements, for each financial year separately
in such form and containing such particulars as may be specified by the Commissioner.
(2)
(a) The accounts of every charitable or religious institution or endowment, the annual income of which as calculated for
the purpose of Section 65 for the financial year immediately preceding exceeds rupees one lakh, shall be subject to
concurrent audit, that is to say, the audit shall take place as and when expenditure is incurred.
(b) The accounts of every other institution or endowment, the annual income of which calculated as aforesaid for the
financial year immediately preceding is not less than five thousand rupees, shall be audited annually, or if the
Commissioner so directs in any case, at shorter intervals.
(c) The accounts of any charitable or religious institution or endowment, the annual income of which calculated as

aforesaid for the financial year immediately preceding is less than five thousand rupees, shall be audited annually by an
officer subordinate to the Assistant Commissioner and deputed by him for the purpose.
(3) The audit referred to in clauses (a) and (b) of sub-section (2) shall be made by the agency referred to in Section 63.
Section 59 Authority to whom audit report is to be submitted
After completing the audit for any financial year or shorter period, or for any transaction or, series of transactions, as the
case may be, the auditor shall send a report
(i) to the Commissioner in respect of the institutions included in the lists published under clause (a), clause (d) and clause
(e) of Section 6 ;
(ii) to the Deputy Commissioner in respect of institutions included in the list published under clause (b) of Section 6 ; and
(iii) to the Assistant Commissioner in respect of institutions included in the list published under clause (c) of Section 6.
Section 60 Contents of audit report
(1) The auditor shall specify in his report all cases of irregular, illegal or improper expenditure or of failure to report
moneys or other property due to the charitable or religious institution or endowment or of loss or waste of money or other
property thereof, caused by neglect or misconduct or misapplication or collusion or fraud or breach of trust or
misappropriation on the part of the trustee or of any other person.
(2) The auditor shall also report on such other matters relating to the accounts as may be prescribed or on which the
Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be, may require him to report.
Section 61 Rectification of defects in audit, etc.
(1)The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, shall send a copy of
every audit report relating to the accounts of a charitable or religious institution or endowment to the Executive Officer and
it shall be the duty of such Executive Officer to remedy within the time specified in this behalf the defects or irregularities
pointed out by the auditor and report the same to the Commissioner, Deputy Commissioner, or the Assistant
Commissioner, as the case may be.
(2) Where on a consideration of the audit report received by him under clause (i) of Section 59 and the report of the
Executive Officer thereon received by him under sub-section (1) of this section and after such enquiry as may be
necessary, the Commissioner thinks that the trustee or any other person was guilty of illegal expenditure or of loss or waste
of money or other property thereof caused by misconduct, misapplication, collusion, fraud, breach of trust,
misappropriation, or negligence, he may, after giving notice to the trustee or such person to show cause why an order of
surcharge should not be passed against him and after considering his explanation, if any, by order, certify the amount so
spent or the amount or value of the property so lost or wasted and direct the trustee or such person to pay within a specified
time such amount or value personally and not from the funds of the institution or endowment.
(3) Where on a consideration of the audit report received by him under Section 59 and the report of the Executive Officer
thereon received by him under sub-section (1) of this section and after such enquiry as may be necessary, the Deputy
Commissioner or the Assistant Commissioner, as the case may be, thinks that the trustee or any other person was guilty of
illegal expenditure, or of loss or waste of money or other property thereof, caused by misconduct, misapplication,
collusion, fraud, breach of trust, misappropriation or negligence, he shall report to the Commissioner, and the
Commissioner may, after giving notice to the trustee or such person to show-cause why an order of surcharge should not be
passed against him and after considering his explanation if any by order, certify the amount so spent or the amount or value
of the property so lost or wasted, and direct the trustee or such person to pay within a specified time such amount or value
personally and not from the funds of the institution or endowment.
(4) The Commissioner shall send a copy of the order under sub-section (2) or sub-section (3) with the reasons for the same
by registered post to the trustee or the person concerned.
(5) An order of surcharge under sub-section (2) or sub-section (3) against a trustee or other person shall not bar a suit for
accounts against him except in respect of the matter finally dealt with by such order.
(6) Where the Commissioner is satisfied that the trustee or other person with intent to defeat or delay the execution of any
order that may be made under sub-section (2) or sub-section (3) -

(a) is about to dispose of the whole or any part of his property ; or

(b) is about to remove the whole or any part of his property from the jurisdiction of the Commissioner, the Commissioner
may by an order direct the trustee or other person within a time to be fixed by him either to furnish security in such sum as
may be specified in the order or to produce and place at his disposal when required, the said property or the value of the
same or such portion thereof as may be sufficient to satisfy the order or to appear and show-cause as to why he should not
be asked to furnish security. The Commissioner may also in the order direct conditional attachment of the whole or any
portion of such property in the manner prescribed.
Section 62 Rectification of defects detected by Commissioner
Without prejudice to the provisions of Section 61, where the Commissioner either suo motu or on a report made by the
Deputy Commissioner, the Assistant Commissioner or any other officer, has reason to believe that the trustee or any other
person was guilty of illegal expenditure or of causing loss or waste of money or other property, by misconduct,
misapplication, collusion, fraud, breach of trust, misappropriation, or negligence, the Commissioner, may after such
enquiry as may be necessary and after giving an opportunity to the trustee or other person concerned to make his
representation (i) pass an order directing conditional attachment of the whole or any portion of the property of the trustee or other person ;
(ii) institute such criminal proceedings as may be necessary ; or
(iii) pass an order of surcharge after obtaining an audit report in this behalf.
Section 63 Agency to audit accounts
The Government shall specify the agency for the purposes of carrying out the Audit referred to in clauses (a) and (b) of
sub-section (2) of Section 5.
Section 64 Duty of trustee to give all assistance and facilities to auditors
It shall be the duty of the trustee of the charitable or religious institution or endowment concerned and all officers and
servants working under him, his agent and any person having concern in the administration of the institution or
endowment, to produce or cause to be produced before the auditors, all accounts, records, correspondence, plans, other
documents and property including monies relating to the institution or endowment to furnish them with such information
as may be required, and to afford them all such assistance and facilities as may be necessary for the audit of the accounts of
the institution or endowment.
CHAPTER 8 Finance
Section 65 Liability of institution or endowment or Dharmadayam to pay annul contribution and audit fees
(1) In respect of the services rendered by the Government and their employees, every charitable or religious institution or
endowment or Dharmadayam other than Tirumala Tirupathi Devasthanams whose annual income is not less than rupees
five thousands, shall be liable to pay to the Government annually from the income derived by it, such contribution not
exceeding seven per tum of the annual income as may be prescribed.
(2) In respect of the services rendered by the Government and their employees, the Tirumala Tirupathi Devasthanams, shall
be liable to pay the Government annually from the income derived by it, a contribution of seven per tum of such annual
income or rupees fifty lakhs in lump sum whichever is higher.
(3) The contribution which an institution or endowment or Tirumala Tirupathi Devasthanams is liable to pay under subsections (1) and (2) shall be paid annually to the Endowments Administration Fund.
(4) Every institution or endowment referred to in sub-section (1) shall pay to the Government annually for meeting the cost
of auditing its accounts, such further sum of one and half per tum of its annual income.
(5) For purposes of this section, annual income shall mean
(a) in relation to Dharmadayam, the total of the amount charged or collected as Dharmadayam during the year of account ;
(b) in relation to any other income, the proceeds in each year after deducting the amounts specified below :(i) the revenue paid to Government including cesses paid to local authorities;

(ii) the taxes and lice fees paid to local authorities ;

(iii) expenditure incurred for the following purposes connected with the direct cultivation of lands held by charitable or
religious institution or endowment, namely :(A) maintenance of or repairs to irrigation works which shall not include the capital cost of irrigation works ;
(B) seeds or seedling ;
(C) manure ;
(D) purchase and maintenance of cattle for cultivation ;
(E) purchase and maintenance of agricultural implements, and
(F) wages for ploughing, watering, sowing, transplantation, harvesting, threshing and other agricultural operations :
Provided that the total deduction in respect of expenditure under this item shall not exceed ten per tum of the income from
such lands ;
(iv) expenditure on sundry repairs to rented buildings, not exceeding ten per tum of the annual rent derived therefrom or
actual expenditure whichever is less
(v) the actual cost of collection of rents not exceeding ten per tum of the amount collected in cases where special staff is
employed solely to attend to the work relating to collection of rents due to charitable or religious institution or
endowment ; and
(vi) sale proceeds of immovable properties and rights relating to or arising out of immovable properties, if such proceeds
are reinvested to earn income for the charitable or religious institution or endowment.
Explanation (1) :- The following items of receipts shall not be deemed to be income for purposes of this section namely :(a) advances and deposits recovered and loans taken or recovered;
(b) deposits made as security by employees, lessees, or contractors and other deposits, if any ;
(c) withdrawals from the banks or of investments ;
(d) amount recovered towards costs awarded by courts ;
(e) sale proceeds of religious books and publications where such sales are undertaken as an unremunerative enterprise with
a view to propagate religion ;
(f) sale proceeds of jewels, vahanams, provisions or other articles or livestock purchased by the charitable or religious
institution or endowment ;
(g) donations in cash or kind by the donors as contributions to capital ;
(h) abhayams or voluntary contributions received in cash or kind for a specified service in the charitable or religious
institution or endowment and expended on such service ;
(i) actual driage of the agricultural produce or the articles from immovable properties or one per tum of the value of such
receipts during the financial year, whichever is less ; and
(j) audit recoveries.
Explanation (2) :- In respect of any remunerative undertaking of a charitable or religious institution or endowment only the
net profit shall be taken as income. In respect of non-remunerative undertaking of a charitable or religious institution or
endowment such as a school, college, hospital, poor-home, orphanage or any other similar institution, the grants given by
Government or a local authority or donations received from public, or fees collected from pupils of educational institutions
shall not be taken as income.
Explanation (3) :- Receipts in kind other than, those referred to in items (g) and (h) of Explanation (1) shall be deemed to
accrue as income on the date of the sale thereof and shall be valued at the amount realised by such sale.
Explanation (4) :- Receipts in kind from immovable properties shall be valued, in cases of produce consumed or utilised by
the charitable or religious institution or endowment, at their market value on the dates of their receipt.

Section 66 Assessment of contribution on the trustee

(1) The contribution payable under Section 65 shall be assessed by the Commissioner on, and notified to, the trustee of the
charitable or religious institution or endowment or Dharmadayam in the prescribed manner and the order of assessment
passed under this sub-section shall, subject to the provisions of Sections 90 and 91, be binding on the trustee :
Provided that if, for any reason the contribution or any portion thereof has escaped assessment in any year, the
Commissioner may, within three years from the end of the year to which such escaped assessment relates, serve on the
trustee a notice assessing him to the contribution or portion thereof due and demanding payment thereof within fifteen days
from the date of such service and the provisions of this Act and the rules made thereunder shall, so far as may be, apply as
if the assessment was made in the first instance.
(2) It shall not be competent for the Commissioner to levy any contribution for more than three years immediately
preceding the year in which a notice of assessment is issued under sub-section (1).
Section 67 Liability of institution or endowment to pay costs etc.
(1) Notwithstanding anything in sub-section (1) of Section 136, all costs, charges and expenses incurred by the
Government, the Commissioner, Deputy Commissioner or Assistant Commissioner under any of the provisions of this Act
as a party to or in connection with any legal proceedings in respect of any charitable or religious institution or endowment
shall, subject to the limits prescribed, be payable out of the funds of such institution or endowment.
(2) The costs, charges and expenses payable under sub-section (1) shall be assessed on, and notified to, the trustee of the
charitable or religious institution or endowment in the prescribed manner :
Provided that if for any reason any costs, charges and expenses or any portion thereof has not been notified in any year, the
Commissioner may, within three years from the end of the year in which it was omitted to be notified, serve on the trustee
a notice notifying the costs, charges and expenses or portion thereof due and demanding payment thereof within fifteen
days from the date of such service, and the provisions of this Act and the rules made thereunder shall, as far as may be,
apply as if the amount was notified in the first instance.
Section 68 Payment of contributiom costs, charges and expenses
(1)The trustee of a charitable or religous institution or endowment or Dharmadayam may, within fifteen days from the date
of receipt of a notice issued under sub-section (1) of Section 66, or under sub-section (2) of Section 67, or within such
further time as may be granted by the Commissioner, prefer his objection, if any, to the Commissioner in writing. Such
objection may relate either to his liability to pay or the quantum of the amount specified in the notice. The Commissioner
shall consider such objection and pass an order confirming, withdrawing or modifying his original notice and communicate
the same to the trustee.
(2) Within thirty days from the date of receipt of the notice under Section 66 or Section 67 or when objection has been
preferred, within thirty days from the date of receipt by the trustee of the order of the Commissioner under sub-section (1)
of this section, or within such further time as may be granted by him, such trustee shall pay the amount as ordered.
Section 69 Establishment of Endowments Administration Fund
(1) There shall be established a fund to be called the Andhra Pradesh Charitable and Hindu Religious Institutions and
Endowments Administration Fund. The Endowment Administration Fund shall vest in the Commissioner.
(2) (a) The following amounts shall be credited to the Endowments Administration Fund, namely:(i) the balance in the fund constituted under the Andhra Pradesh Charitable and Hindu Religious Institutions and
Endowments Act,1966.
(ii) the sums due to the Government under Section 64 of the Andhra Pradesh Charitable and Hindu Religious Institutions
and Endowments Act,1966.
(iii) the contributions and audit fee payable under sub-section (1) of Section 65 when realised.
(iv) the amounts recovered under sub-section (6) of Section 29 and under Section 30.
(b) It shall be lawful for the Commissioner to accept to the credit of the said fund, grants or loans from the Government or
any grant by any institution or person.

(3) The Commissioner shall out of the said fund repay to the Government
(i) the sums paid out of the Consolidated Fund of the State in the first instance towards the salaries, allowances, pension
and other remuneration of persons appointed by the Government for rendering services under any of the provisions of this
Act;
(ii) any other expenditure incurred by the Government in the course of rendering services to and in connection with
administration of the charitable or religious institution or endowment under the provisions of this Act;
(iii) the loans received from the Government;
(iv) the cost of publication of journals, manuals, descriptive accounts and other literature relating to Hindu religion or
charitable or religious institutions or endowments;
(v) the expenses of committees or sub-committees thereof constituted for any purpose of this Act by the Government or by
any officer or authority subordinate to the Government and specifically authorised by them in this behalf.
Section 70 Common Good Fund
(1)
(a) The Commissioner shall create out of the payments made by the charitable and religious institutions and endowments
and by any institution or person
(i) in respect of Hindu charitable institutions and religious institutions and endowments, a fund to be called the Andhra
Pradesh Hindu Charitable and Religious Institutions and Endowments Common Good Fund; and
(ii) in respect of other charitable institutions and endowments, a fund to be called the Andhra Pradesh Charitable
Institutions and Endowments Common Good Fund.
(b) The Common Good Fund created under item (i) of clause (a) shall be utilised for the following purposes namely.
(i) renovation, preservation and maintenance including payment of salaries to Archakas of Hindu Charitable and Hindu
religious institutions or endowments which are in needy circumstances, and promotion and propagation of purposes and
objects connected therewith:
Provided that the amount to be utilised for the purpose of payment of salaries to Archakas in any year shall not be less than
ten per centum of the receipts to the said fund during the preceding year.
(ii) establishment and maintenance of vedapathasalas and schools for the training in archakathwam, adhyapakathwam,
Vedaparayanikatwam, silpam, vaidyam or like services;
(iii) construction of new temples and Kalyanamandapams. Provided that the amount to be utilised for the purposes
mentioned in item (ii)in any year shall not be less than twenty per centum of the receipts to the said fund during the
preceding year.
(c) The Common Good Fund created under item(ii) of clause (a) shall be utilised for the renovation, preservation and
maintenance of other charitable institutions or endowments and for the promotion and propagation of purposes and objects
connected therewith.
(2) The Commissioner, may on direction from the Government, transfer to the Common Good Fund, any surplus or such
portion thereof as may be specified in the direction, remaining in the Endowments Administration Fund after repayment of
the amounts specified in sub-section (3) of Section 69.
(3) The Commissioner shall issue a notice demanding the payment of contribution payable towards Common Good Fund
basing on the provisions made in the Budget estimate of each institution or endowment in the manner prescribed.
Section 71 Vesting of Common Good Fund
The Common Good Fund shall vest in a Committee constituted by the Government and shall be administered in such
manner as may be prescribed.
CHAPTER 9 Surplus funds and utilisation thereof
Section 72 Utilisation of Surplus Funds

(1) Where there is a surplus in the funds of an institution or endowment including a specific endowment attached thereto
after providing for all the objects, needs, requirements or improvements of the institution or endowment and after making
adequate provision for purposes referred to in sub-section (2) of Section 57, the trustee may make an application in the
manner prescribed for permission to utilise such surplus fund for all or any of the following purposes.
(i) propagation of the religious tenets of the institution or endowment;
(ii) establishment and maintenance of schools for the training of archakas, adhyapakas and Vedaparayanikas and for the
study of Divya Prabhandhams and the like for furthering education in Sanskrit.
(iii) establishment and maintenance of, any institution in which special provision is made for the study of Hindu religion,
Philosophy or Sastras or for imparting instruction in Hindu Temple Architecture. and for setting up libraries in connection
with such study;
(iv) grant of aid to any other Hindu religious institution or endowment which is in poor or needy circumstances or which
require renovation;
(v) establishment and maintenance of hospitals and dispensaries for the relief of the pilgrims and worshippers visiting the
religious institutions;
(vi) construction and maintenance of choultries and rest houses for the use and accommodation of pilgrims;
(vii) provisions of water supply and sanitary arrangement to the pilgrims and worshippers;
(viii) acquisition of any land or other immovable property for the purpose of the religious institution;
(ix) construction and maintenance of roads and communications and the lighting thereof for the convenience of the
pilgrims and worshippers;
(x) establishment and maintenance of orphanages for children belonging to Hindu Religion;
(xi) establishment and maintenance of the Homes for the poor, destitute and helpless, physically disabled persons
belonging to Hindu Religion;
(xii) establishment and maintenance of leprosy asylum for those belonging to Hindu Religion.
(xiii) payment of the Common Good Fund.
(2) Nothing in sub-section (1), shall prevent the trustee of a math or a specific endowment attached thereto from utilising
such surplus for any other purpose consistent with the tenets of the math.
(3) Subject to such restrictions and conditions as may be prescribed, the trustee of a charitable or religious institution or
endowment may appropriate any portion of such surplus for the performance of any Hindu Marriage among the needy
persons belonging to Hindu Religion.
Section 73 Determination and application of properties and funds of defunct institution or endowment
(1) The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, having jurisdiction,
shall, on being satisfied that a charitable or religious institution or endowment has, whether before or after the
commencement of this Act, ceases to exist, hold an enquiry in the prescribed manner to ascertain its properties and funds
and after doing so, shall pass an order
(a) specifying the properties and funds of the institution or endowment;
(b) appointing a trustee therefor;
(c) directing the recovery of any such properties or funds from any persons who may be in possession thereof; and
(d) laying down that the properties, and funds so specified shall be applied or utilised for the renovation of the institution
or endowment and if such renovation is not possible, be appropriated to any one or more of the purposes specified in subsection (2) of Section 74.
(2) The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, having jurisdiction,
may, on being satisfied after holding an enquiry in the prescribed manner, that any building or other place which was being
used for religious worship or instruction or for charity has, whether before or after the commencement of this Act, ceased

to be used for that purpose, pass an order

(a) directing the recovery of such building or place from any person who may be in possession; and
(b) laying down that it shall be used for religious worship or instruction or for charity as before, or if such use is not
possible, be utilised for any one or more of the purposes specified in sub-section (2) of Section 74.
(3) Every order made under sub-section (1) or sub-section (2) shall be published in the prescribed manner and shall subject
to the provisions of Sections 90 and 91 be binding on the parties concerned.
Section 74 Appropriation of endowments
(1) Where the Commissioner is satisfied after making such enquiry as may be prescribed, that
(a) the original object for which a charitable or religious institution or endowment was founded has, from the beginning,
been or has subsequently become impossible of realisation;
(b) the income or any surplus balance of such institution or endowment has not been utilised or is not likely to be utilised;
(c) in any of the cases mentioned in Section 158 or in regard to the appropriation of the Dharmadayam sums held in trust
under Section 56, the directions of the Commissioner are necessary. the Commissioner shall make an order giving
directions as to how the property or money belonging to the institution, endowment or Dharmadayam concerned shall be
appropriated. In giving the direction, the Commissioner shall, so far as may be practicable, desirable, necessary or proper
in public interest, give effect to the original intention of the founder of institution or endowment was founded.
(2) Where the Commissioner is of opinion that the carrying out of such intention or object is not wholly or partially
expedient, practicable, desirable, necessary or proper in public interest, the Commissioner may direct the property or
money belonging to the institution or endowment or Dharmadayam or any portion thereof to be applied
(a) if such institution or endowment is a charitable institution or endowment, to any other charitable purpose; and
(b) if such institution or endowment is a religious institution or endowment, to all or any of the purposes specified in items
(i) to (iv) of sub-section (1) of Section 72. Provided that(i) in the case of a charitable institution or endowment which is founded and maintained for the benefit of a section of the
public, the endowment shall as far as possible be appropriated for the benefit of that section or for any other charitable
purpose of like nature;
(ii) in the case of religious institution or endowment which is founded and maintained for the benefit of religious
denomination or any section thereof, the endowment shall as far as possible be appropriated for the benefit of the
denomination or section concerned for all or any of the purposes mentioned in clause (b).
(3) In giving directions as to the appropriation of property or money belonging to the institution or endowment to any other
charitable or religious purposes under sub-section (1) or sub- section (2), the Commissioner may, by order, after any
scheme already settled or vary the terms of any order or conditions contained in the deed of trust relating to the institution
or endowment:
Provided that in the case of a scheme settled by a court or a decree or order passed by the Court, the Commissioner shall
move such court to alter the scheme or vary the terms of the decree or order, as the case may be.
(4) From any order passed by the Commissioner under sub-section (1), an appeal shall lie to the Court within ninety days
from the date of receipt of the order.
CHAPTER 10 Alienation of any immovable property and Resumption of Inam Lands
Section 75 Lease, sale of inams to be void in certain cases
(1) Any lease for a term exceeding six years and any gift, sale exchange or mortgage of an inam land granted for the
support or maintenance of charitable or religious institution or endowment or for the performance of a religious or public
charity or service, shall be null and void unless any such transaction not being a gift, is effected with the prior sanction of
the Government.
(2) Such prior sanction may be accorded by the Government where they consider that the transaction is (i) necessary or
beneficial to the institution or endowment. (ii) in regard to the land which is an uneconomical holding for the institution or
endowment to own and maintain; and (iii) the consideration thereof is adequate and proper.

(3)The provisions in clause (c) of sub-section (1) of Section 80 shall apply for the sale of any inam land.
Section 76 Prohibition of transfer of lands granted for rendering service to a religious or charitable institution or
endowment
(1) Where, before or after the commencement of this Act,any person has been granted a ryotwari patta in respect of any
inam land given to a service holder or other employee of a charitable or religious institution or endowment for the purpose
of rendering service to the institution or endowment then, notwithstanding anything to the contrary in any other law for the
time being in force or in the deed of grant or of transfer or other document relating to such land, it shall be and shall be
deemed never to have been granted and the lands covered by such ryotwari patta shall not be transferred and shall be
deemed never to have been transferred and accordingly no or title in such land shall vest in any person acquiring the land
by such transfer and a ryotwari patta in respect of such land shall be deemed to have been granted in favour of the
institution or endowment concerned and thereafter the person in possession of such land shall be deemed as an encroacher
and the provisions in Sections 84 and 85 shall apply.
(2) No ryotwari patta holder in respect of the aforesaid land shall transfer any such land and no person shall acquire any
such land either by purchase, gift, lease, mortgage, exchange or otherwise.
(3) Any transfer or acquisition made in contravention of the provisions in sub-section (1) or sub-section (2) shall be
deemed to be null and void.
(4) The provisions of this section shall apply to any transaction of the nature referred to in sub-section (2) in execution of a
decree or order of a civil court or any order of any other authority.
Section 77 Resumption of Inam Lands
(1) The Revenue Divisional Officer may, either suo motu or on the application of the trustee of a charitable or religious
institution or endowment or of the Commissioner or of any person having interest in the institution or endowment
authorised by the Commissioner, by order, resume the whole or any portion of any such inam land referred to in Section 75
on all or any of the following grounds namely
(i) that the holder of the inam has effected a transaction which is null and void under Section 75;
(ii) that the charitable or religious institution or endowment has ceased to exist or the charity or service has become
impossible of performance;
(iii) that the holder of such inam land has failed to perform or make the necessary arrangements for performing, in
accordance with the custom or usage of the institution or endowment, the charity or service for the performance of which
the inam land was granted.
(2)
(a) Before passing an order under sub-section (1), the Revenue Divisional Officer shall give notice to the trustee, to the
Commissioner, to the holder of the inam land, to the person in possession of the inam land where he is not the holder
thereof and to the alienee, if any, of the inam land and also publish a copy of the notice in such manner as may be
prescribed, which publication shall be deemed to be sufficient notice to every other person likely to be affected by such
order; and consider the objections, if any, after holding such inquiry as may be prescribed.
(b) Where only a portion of the inam land is affected, notice shall be given under clause (a) to the holder of such portion as
well as to the holder or holders of the other portion or portions to the person in possession of every such portion, where he
is not the holder thereof, and to the alienee, if any, of every such portion and the objections of all such persons shall be
considered by the Revenue Divisional Officer.
(3) A copy of every order passed under sub-section (1), shall be communicated to each of the persons mentioned in subsection (2)and shall be published in the manner prescribed.
(4)
(a) Where any inam land or portion thereof is resumed under this section, the Revenue Divisional Officer shall, by order,
grant a ryotwari patta in respect of the inam land or portion thereof to the charitable or religious institution concerned; and
where the resumption is made on the ground specified in item (ii) of Sub-section (1) to any such charitable or religious
institution as the Commissioner may recommend.

(b) The order, granting the ryotwari patta under clause (a) shall, on application made to the Revenue Divisional Officer
within the time prescribed be executed by him in accordance with such rules as may be made in this behalf.
(5) Pending the resumption of an inam land or portion thereof under this section on the ground specified in item (iii) of
sub- section (1), the Revenue Divisional Officer may direct the person in possession of the inam land or portion thereof, to
pay to the trustee, the expenses incurred or likely to be incurred for the performance of the charity or service to the
institution or endowment. In default of such payment, the Revenue Divisional Officer may pass an order or make such
arrangement as he considers necessary for the performance of the charity or service; and the expenses incurred therefor
shall be recovered from the person in possession of the inam land or portion thereof, as if they were arrears of land
revenue.,
Section 78 Appeal
(1) Any person aggrieved by an order of the Revenue Divisional Officer under sub-section (1) of Section 77 may appeal to
the District Collector within such time as may be prescribed, and on such appeal, the District Collector may, after giving
notice to the Commissioner and each of the persons mentioned in sub-section (2) of that section and after holding such
inquiry as may be prescribed, pass an order confirming, modifying or cancelling the order of the Revenue Divisional
Officer.
(2) The order of the District Collector on such appeal or the order of the Revenue Divisional Officer under sub-section (1)
of Section 77 where no appeal is preferred, shall be final, and shall not be liable to be questioned in any Court of law.
Section 79 Prohibition of purchase of immovable property in certain cases
No immovable property shall be purchased for or on behalf of any charitable or religious institution or endowment except
with the prior sanction of the Commissioner and the Commissioner shall not accord such sanction unless he considers that
such property is necessary or beneficial to the institution or endowment and that the price proposed to be paid therefor is
not excessive :
Provided that before such sanction is accorded, the particulars relating to the proposed transaction shall be published in the
Andhra Pradesh Gazette inviting objections and suggestions with respect thereto and all objections and suggestions
received from the trustee or other person having interest shall be duly considered by the Commissioner.
Section 80 Alienation of immovable property
(1)
(a) Any gift, sale, exchange or mortgage of any immovable property belonging to or given or endowed for the purpose of
any charitable or religious institution or endowment shall be null and void unless any such transaction, not being a gift, is
effected with prior sanction of the Commissioner.
(b) The Commissioner, may after publishing in the Andhra Pradesh Gazette the particulars relating to the proposed
transaction and inviting any objections and suggestions, with the respect thereto and considering all objections and
suggestions if any received from the trustee or other person having interest, accord such sanction where he considers that
the transaction is(i) prudent and necessary or beneficial to the institution or endowment:
(ii) in respect of immovable property which is uneconomical for the institution or endowment to own and maintain; and
(iii) the consideration therefor is adequate and proper.
(c) Every sale of any such immovable property sanctioned by the Commissioner under clause (b) shall be effected by
tender-cum-publication in the prescribed manner subject to the confirmation by Commissioner within a period prescribed;
Provided that the Government may, in the interest of the institution or endowment and for reasons to be recorded therefor
in writing, permit the sale of such immovable property, otherwise than by public auction; Provided further that the
Government may purchase the lands situated in Scheduled Areas belonging to institutions or endowments,wherever
necessary, otherwise than by public auction and assign such lands to the members of the Scheduled Tribes.
Explanation:- In this section, the expression "Scheduled Tribe" shall have the meaning assigned to it in clause(25) of
Article 366 of the Constitution and the expression 'Scheduled Area' shall have the meaning assigned to it in sub-paragraph
(1) of paragraph 6 of the Fifth Schedule to the Constitution of India.

(2)
(a) No lessee, mortgagee with possession or licensee,of any land or building belonging to the institution or endowment and
which is appurtenant to or which adjoins the institution or endowment or any tank, well, spring or water course
appurtenant to the institution or endowment, whether situated within or outside the prakarams, mandapams, court yards or
corridors of the institution or endowment,shall make use of the land, building or space so as to mar the artistic appearance
or view or the religious atmosphere of the institution or endowment. The Commissioner, shall, by order and for reasons to
be recorded therein,terminate or cancel the lease, mortgage, or licence, as the case may be, of any person who contravenes
the aforesaid provision, after giving the person an opportunity of making his representation against the proposed
termination or cancellation and require such person to deliver possession of the land, building or space, as the case may be,
to the trustee before the date specified in the order.
(b) Where such person fails to deliver possession as aforesaid, before the date specified, the Commissioner may direct the
Deputy Commissioner concerned to take action under the provisions of chapter-XI.
(c) Nothing in this sub-section shall be construed as disentitling the person who is dispossessed of any property under this
sub-section from recovering any amount which is lawfully due to him from the institution or endowment under the lease,
licence or mortgage, as the case may be.
(3) The utilisation or investment of the amount realised by any transaction under sub-section (1) and in the case of a
mortgage, the discharge of the mortgage within a reasonable period,shall be made by the trustee, subject to the approval of
the Commissioner.
(4) A copy of the order made by the Commissioner under this section shall be communicated to Government and to the
trustee and shall be published in such manner as may be prescribed.
(5) The trustee may, within ninety days from the date of the communication of the order under sub-section (4), and any
person having interest may, within ninety days from the date of publication of such order, prefer an appeal to the
Government to modify the order or set it aside.
(6) Notwithstanding anything contained in the first proviso to clause(c) of sub-section (1), the Government may call for
and examine the record of the Commissioner in respect of the order passed by him under this section to satisfy themselves
as to the legality or correctness of such order or regularity or propriety thereof and if, in any case it appears to the
Government that such order should be modified, annulled, reversed or remitted for reconsideration, they may pass order
accordingly;
Provided that the Government shall not pass any order prejudicial to any party unless he had an opportunity of making his
representation.
(7) The Government may stay the execution of any such order pending the exercise of their powers under sub-section (6)
in respect thereof.
(8) Nothing in this section shall apply to the leasing or licensing of any land or building or space mentioned in sub- section
(2) for the purpose of providing amenities to pilgrims or of vending flowers or other articles, used for worship or of
holding for specified periods, fairs or exhibitions during festivals connected with the institution or endowment.
Section 81 Invalidation of unauthorised sale
Where before the commencement of this Act, any sale, exchange, or mortgage of any immovable property belonging to
any charitable or religious institution or endowment is effected, without the prior sanction of the Commissioner or
Government such transaction shall be null and void and shall be deemed never to have been effected and accordingly no or
title in such property shall vest in any person acquiring the property by such transaction and any such property shall be
deemed to be the property of the institution or endowment concerned and any person in possession of such property shall
be deemed to be an encroacher and thereafter the provisions of Sections 84 and 85 shall apply.
Section 82
(1) Any lease of agricultural land belonging to or given or endowed for the purpose of any institution or endowment
subsisting on the date of commencement of this Act shall, notwithstanding anything in any other law for the time being in
force, held by a person who is not a landless poor person stand cancelled.
(2) In respect of leases of agricultural lands held by landless poor person for not less than six years continuously, such

person shall have the to purchase such lands for a consideration of seventy five per centum of the prevailing market value
of similarly situated lands at the time of purchase and such consideration shall be paid in four equal instalments in the
manner prescribed. Such sale may be effected otherwise than by tender-cum-public auction :
Provided that if such person fails to purchase the land in accordance with this sub-section or is unwilling to purchase the
land, the lease shall be deemed to have been terminated.
Explanation :- For the purpose of this sub-section "landless poor person" means a person whose total extent of land held by
him either as owner or as cultivating tenant or as both does not exceed 1.011715 hectares (two and half acres) of wet land
or 2.023430 hectares (five acres) of dry land and whose monthly income other than from such lands does not exceed two
hundred and fifty rupees per mensum or three thousand rupees per annum. For the purposes of computing the extent of
land 0.404686 hectares (one acre) of wet land shall be equal to 0.809372 hectares (two acres) of dry land.
(3) The authority to sanction the lease or licence in respect of any property or any or interest thereon belonging to or given
or endowed for the purpose of any charitable or religious institution or endowment, the manner in which and the period for
which such lease or licence shall be such as may be prescribed.
(4) Every lease or licence of any immovable property, other than the agricultural land belonging to, or given or endowed
for the purpose of any charitable or religious institution or endowment subsisting on the date of the commencement of this
Act, shall continue to be in force subject to the rules as may be prescribed under sub-section (3).
CHAPTER 11 Encroachments
Section 83 Encroachments by persons on land or building belonging to charitable or religious institution or
endowment and the eviction of encroachers
(1) Where the Assistant Commissioner having jurisdiction, either suo motu or upon a complaint made by the trustee has
reason to believe that any person has encroached upon (hereinafter in this Chapter referred to as encroacher') any land,
building, tank, well, spring or water-course or any space belonging to the institution or endowment, wherever situated or
deemed as an encroacher under any of the provisions of this Act, the Assistant Commissioner shall report the fact together
with relevant particulars to the Deputy Commissioner having jurisdiction over the division in which the institution or
endowment is situated.
Explanation :- For the purpose of this Chapter the expression encroacher' shall mean any person who unauthorisedly
occupy any land or building or space and deemed to include any person who is in occupation of the land or building or
space without the approval of the competent authority sanctioning lease or mortgage, or licence and also a person who
continues to remain in the land or building or space after the expiry or termination or cancellation of the lease, mortgage or
licence in respect thereof granted to him or it.
(2) Where, on a perusal of the report received by him under sub- section (1), the Deputy Commissioner finds that there is a
prima facie case of encroachment, he shall cause to be served upon the encroacher a notice specifying the particulars of the
encroachment and calling on him to show cause before a certain date why an order requiring him to remove the
encroachment before the date specified in the notice should not be made. A copy of the notice shall also be sent to the
trustee of the institution or endowment concerned.
(3) The notice referred to in sub-section (2) shall be served in such manner as may be prescribed.
(4) Whereafter considering the objections, if any, of the encroacher received during the period specified in the notice
referred to in sub-section (2) and after conducting such enquiry as may be prescribed, the Deputy Commissioner is
satisfied that there has been an encroachment, he may, by order, require the encroacher to remove the encroachment and
deliver possession of the land or building or space encroached upon to the trustee before the date specified in such order.
(5) The order of the Deputy Commissioner under sub-section (4) shall be in writing and shall contain the grounds on which
he has passed the order.
(6) During the pendency of the proceedings, the Deputy Commissioner shall order the encroacher to deposit such amount
as may be specified by him in considerdation of the use and occupation of the properties in question in the manner
prescribed.
Section 84 Mode of eviction on failure of removal of the encroachments as directed by the Deputy Commissioner
(1) Where within the period specified in the order under sub-section (4) of Section 83, the encroacher has not removed the

encroachment and has not vacated the land, building or space, the Assistant Commissioner having jurisdiction over the
sub-division may remove the encroachment and obtain possession of the land, building or space, encroached upon, taking
such police assistance as may be necessary. Any Police Officer whose help is required for this purpose shall be required to
render the necessary help to the Assistant Commissioner.
(2) Nothing in sub-section (1) shall prevent any person aggrieved by the order of the Deputy Commissioner under subsection (4) of Section 83 from instituting a suit in a Court to establish that the charitable or religious institution or
endowment has no title to the land, building or space :
Provided that no Civil Court shall take cognizance of any suit instituted after six months from the date of receipt of the
order under sub-section (4) of Section 83 ;
Provided further that no such suit shall be instituted by a person who is let into the possession of the land, building or
space, or who is a lessee. licensee or mortgagee, of the institution or endowment.
(3) No injunction shall be granted by any court in respect of any proceedings taken or about to be taken by the Deputy
Commissioner under Section 83.
Section 85 Encroachment by group of persons on land belonging to charitable and religious institutions and their
eviction
(1) Where the Deputy Commissioner knows or has reason to believe that a group or groups of persons, without any
entitlement and with the common object of occupying any land, which is the property belonging to charitable or religious
institution or endowment, are occupying or have occupied any such land and if such group or groups of persons have not
vacated the land on demand by the Deputy Commissioner or any officer authorised by him in this behalf, the Deputy
Commissioner shall, notwithstanding anything contained in this Act, order without any notice, the immediate eviction of
the encroachers from the land and the taking of possession of the land and thereupon, it shall be lawful for any officer
authorised by the Deputy Commissioner in this behalf to evict the encroachers from the land by force, taking such police
assistance as may be necessary and take possession of the land. Any police officer whose help is required for this purpose
shall be bound to render the necessary help to the Deputy Commissioner or to such officer authorised by him.
(2) Where, in any proceedings taken under this section, or in consequence of anything done under this section, a question
arises as whether any land is the property of the charitable or religious institution or endowment, such land shall be
presumed to be the property of the charitable or religious institution or endowment until the contrary is proved.
(3) Notwithstanding anything in this Act, but subject to the provisions of Sections 92 and 93 any order of eviction passed
by the Deputy Commissioner under sub-section (1) shall be final and shall not be questioned in any court.
Section 86 Penalty for offences in connection with encroachment
(1) Any person who, on or after the commencement of this Act continues to be in occupation, otherwise than by lawful
possession of a land belonging to a charitable or religious institution or endowment shall be guilty of an offence under this
Act.
(2) Whoever contravenes the provisions of sub-section (1), shall on conviction be punished with imprisonment for a term
which shall not be less than six months but which may extend to five years and with fine which may extend to five
thousand rupees.
(3) No Court shall take cognizance of an offence punishable under sub-section (2) except on the complaint in writing of the
Commissioner.
(4) No offence punishable under sub-section (2) shall be inquired into or tried by any court inferior to that of a Magistrate
of the First Class.
CHAPTER 12 Enquiries]
Section 87 Power of Deputy Commissioner to decide certain disputes and matters
(1) The Deputy Commissioner having jurisdiction shall have the power, after giving notice in the prescribed manner to the
person concerned, to enquire into and decide any dispute as to the question (a) whether an institution or endowment is a charitable institution or endowment ;

(b) whether an institution or endowment is a religious institution or endowment ;

(c) whether any property is an endowment, if so whether it is a charitable endowment or a religious endowment ;
(d) whether any property is a specific endowment ;
(e) whether any person is entitled by custom or otherwise to any honour, emoluments or perquisites in any charitable or
religious institution or endowment and what the established usage of such institution or endowment is in regard to any
other matter ;
(f) whether any institution or endowment is wholly or partly of a secular or religious character and whether any property is
given wholly or partly for secular or religious uses ; or
(g) where any property or money has been given for the support of an institution or endowment which is partly of a secular
character and partly of a religious character or the performance of any service or charity connected with such institution or
endowment or the performance of a charity which is partly of a secular character and partly of a religious character or
where any property or money given is appropriated partly to secular uses and partly to religious uses, as to what portion of
such property or money shall be allocated to secular or religious uses.
(2) The Deputy Commissioner may, pending his decision under sub-section (1), pass such order as he deems fit for the
administration of the property or custody of the money belonging to the institution or endowment.
(3) Every decision or order of the Deputy Commissioner on confirmation by the Commissioner under this section shall be
published in the prescribed manner.
(4) The Deputy Commissioner may while recording his decision under sub-section (1) and pending implementation of such
decision, pass such interim order as he may deem fit for safeguarding the interests of the institution or endowment and for
preventing damage to or loss or misappropriation or criminal breach of trust in respect of the properties or moneys
belonging to or in the possession of the institution or endowment.
(5) Any decision or order of the Deputy Commissioner deciding whether an institution or endowment is not a public
institution or endowment shall not take effect unless such decision or order is confirmed by an order of the Commissioner.
(6) The presumption in respect of matters covered by clauses (a), (b), (c), (d), and (e) in sub-section (1) is that the
institution or the endowment is public one and that the burden of proof in all such cases shall lie on the person claiming the
institution or the endowment to be private or the property or money to be other than that of a religious endowment or
specific endowment, as the case may be.
Section 88 Right of appeal against the decision of the Deputy Commissioner under Section 87 and Commissioner
under Section 119
Any person aggrieved by the decision of the Deputy Commissioner or the order of the Commissioner under Section 87 and
the decision of the Commissioner under Section 119 may, within ninety days from the date of receipt of the decision prefer
an appeal to the District Judge and within the limits of Municipal Corporation of Hyderabad to the Chief Judge, City Civil
Court.
Section 89 Compromise how to be made
(1) No suit, application or appeal pending before a court which relates to charitable or religious institution or endowment,
shall be withdrawn or compromised by the trustee or other person incharge of the management of such institution or
endowment except with the previous sanction of the Commissioner.
(2) Where the Commissioner considers that any claim, demand, or cause of action for suing in respect of the affairs, funds,
or properties of the charitable or a religious institution or endowment shall, in the interests of the institution or endowment
be compromised without instituting or without continuing any suit or other legal proceeding and if the other party to such
suit or other legal proceedings is willing to enter into a compromise under the terms and conditions which the
Commissioner considers acceptable in the interest of the institution or endowment, the Commissioner may, for reasons to
be recorded in writing, pass an order directing the trustee or other person referred in sub-section (1) to enter into such
compromise.
CHAPTER 13 Appeals, Revision, Review, etc.
Section 90 Appeal in certain cases

(1) Any person aggrieved may, within ninety days from the date of receipt by him of an order, appeal against such order
where it is passed by (i) the Commissioner under sub-section (4) of Section 25, sub- section (1) of section 28, sub-section (2) or sub-section (3)
of Section 61, sub-section (1) of Section 66 and sub-sections. (1) and (2) of Section 73, to the Government.
(ii) the Deputy Commissioner or the Assistant Commissioner, as the case may be, under sub-section (4) of Sec. 25, subsection (1) of Section 28, sub-sections (1) and (2) of Section 73, to the Commissioner.
Section 91 Revision
The High Court may call for the record of any case (i) which has been decided by a court and in which no appeal lies thereto ;
(ii) which has been decided by the District Court in an appeal under Section 88 ;
(iii) which has been decided by the Government in an appeal under Section 90 ; or
(iv) which has been decided by the Government under sub-section (1) of Section 28. If such court or the Government
appears (a) to have exercised a jurisdiction not vested in it or them by law ;
(b) to have failed to exercise a jurisdiction so vested ; or
(c) to have acted in the exercise of its or their jurisdiction illegally or with material irregularity, the High Court may make
such order in the case as it thinks fit.
Section 92 Power of the Commissioner to call for records and pass orders
(1) The Commissioner may either suo motu or on the application, call for and examine the record of any Deputy
Commissioner or Assistant Commissioner, or of any other Officer subordinate to him or of any Executive Officer or any
trustee of a charitable or religious institution or endowment, other than a math or a specific endowment attached to a math
in respect of any administrative or quasi-judicial decision taken or order passed under this Act, but not being a proceeding
in respect of which a suit or an appeal or application, or reference to a Court is provided by this Act to satisfy himself as to
the correctness, legality or propriety of such decision or order taken or passed, and if in any case, it appears to the
Commissioner that such decision or order should be modified, annulled, reversed or remitted for reconsideration, he may
pass orders accordingly.
(2) The Commissioner shall not pass any order pre-judicial to any party under sub-section (1), without giving him an
opportunity for making representation.
(3) The 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 the said sub-section in respect thereof.
(4) Every application to the Commissioner for the exercise of his powers under this section shall be preferred within ninety
days from the date on which the order or proceeding to which the application relates was received by the applicant.
Section 93 Power of Government to call for records and pass orders
(1) The Government may either suo motu or on an application call for and examine the record of the Commissioner or any
Deputy Commissioner or any Assistant Commissioner or any other Officer subordinate to them, or of any Executive
Officer or any trustee of a charitable or religious institution or endowment, other than a math or specific endowment
attached to a math in respect of any administrative or quasi-judicial decision taken or order passed under this Act, but not
being a proceeding in respect of which a suit or an appeal or application, or a reference to court is provided by this Act, to
satisfy themselves as to the correctness, legality or propriety of such decision or order taken or passed, and if in any case, it
appears to the Government that such decision or order should be modified, annulled, reversed or remitted for
reconsideration, they may pass orders accordingly :
Provided that the Government shall not pass any order prejudicial to any party unless he has had an opportunity of making
his representation.
(2) The Government may stay the execution of any such decision or order pending the exercise of their powers under subsection (1) in respect thereof.

(3) No application to the Government for the exercise of their power under this section shall be made in respect of any
matter unless an application had already been made in respect of the same matter to the Commissioner under Section 92
and had been disposed of by him.
(4) Every application to the Government for the exercise of their powers under this section shall be made within ninety
days from the date on which the decision or order to which the application relates was received by the applicant.
Section 94 Review
The Government may either suo motu, or on an application from any person interested made within ninety days of the
passing of an order under Section 93, review any such order if it was passed by them under any mistake, whether of fact or
of law, or in ignorance of any material fact. The provisions in the proviso to sub-section (1) and sub-section (2) of Section
93, shall also apply to any proceeding under this section.
CHAPTER 14 Tirumala Tirupathi Devasthanams
Section 95 Application of the Act to Tirumala Tirupathi Devasthanams
(1) The provisions of this Chapter shall apply only to the Tirumala Tirupathi Devasthanams.
(2) The other provisions of this Act shall, subject to the provisions of this Chapter, apply
(i) to the Tirumala Tirupathi Devasthanams which shall be constituted into a single religious institution for the purpose of
inclusion in the list published under clause (a) of Section 6;
(ii) to every specific endowment attached either to the said Devasthanams as a whole or any Temple or institution thereof ;
as if all powers and functions assigned therein to a Deputy Commissioner, or an Assistant Commissioner, had been
assigned to the Commissioner, instead.
Section 96 Constitution of Board of Trustees
(1) There shall be a Board constituted by the Government for the Tirumala Tirupathi Devasthanams called "the Tirumala
Tirupathi Devasthanams Board" consisting of not more than thirteen members, including the Chairman, to be appointed by
the Government, of whom :(i) the Commissioner shall be a member, ex-officio :
(ii) the Executive Officer, shall be the Member-Secretary, Ex- Officio ;
(iii) three shall be members of the State Legislature ;
(iv) one shall be a person belonging to the Scheduled Castes ;
(v) one shall be a woman :
Provided that it shall not be obligatory to appoint, (a) a person to represent category (iv), where any of the persons appointed under category (iii) or category (v) belongs to
the Scheduled Castes ;
(b) a person to represent category (v) where any one of the persons appointed under category (iii) or category (iv) is a
woman : Provided further that a member representing category (iii) shall cease to hold office as soon as he ceases to be a
member of the State Legislature.
(2) The persons appointed as members under sub-sec. (1) shall be persons professing Hindu religion.
Explanation:- In this section, the expression "Scheduled Castes" shall have the meaning assigned to it in clause (24) of
Article 366 of the Constitution of India.
Section 97 Powers and functions of the Board
The Board shall in addition to the powers conferred and functions entrusted to it by this Act, exercise such other powers
and perform such other functions as may be prescribed in regard to matters of policy and general superintendence and
review in relation to the Administration of Tirumala Tirupathi Devasthanams having due regard to public interest and the
services and amenities to be provided to and welfare safety measures to be undertaken for, the pilgrims, devotees and

worshippers resorting to Tirumala Tirupathi Devasthanams.

Section 97A Constitution of Committee
(1) There shall be a Committee constituted by the Government. for Tirumala Tirupathi Devasthanams called the Tirumala
Tirupathi Devasthanams Management Committee' which shall be a body corporate, having perpetual succession and a
common seal, with power to acquire, hold and dispose of property and shall sue and be sued by the said corporate name.
(2) The Committee shall consists of the following members namely:(i) the Chairman of the Board, who shall be ex-officio Chairman of the Committee ;
(ii) the Commissioner, who shall be a member, ex-officio ;
(iii) the Executive Officer, who shall be the ex-officio Member- Secretary of the Committee ;
(iv) five other members of the Board to be nominated by the Government one of whom shall be member of the State
Legislature :
Provided that five of the ten non-official members of the Board shall be nominated under this item for the first year and the
other five members shall be nominated for the second year.
Section 97B Powers and functions of Committee
Subject to the provisions of this Act and the rules made thereunder :(i) The administration of the Tirumala Tirupathi Devasthanams shall vest in the Committee and the Committee shall, for
this purpose, in addition to the powers conferred and functions entrusted to it by this Act exercise such powers and perform
such functions as may be prescribed ;
(ii) The Committee shall manage the proprieties and affairs of the Tirumala Tirupathi Devasthanams and arrange for the
conduct of the daily worship and ceremonies and of the festivals in every temple according to its customs and usage ;
(iii) The Committee shall have power to fix fees for the performance of archana, or any service or rituals or Utsavam or
ceremony connected with the Tirumala Tirupathi Devasthanams ;
(iv) The committee shall have power to call for such information and accounts as may in its opinion be necessary for
reasonably satisfying itself, that the Tirumala Tirupathi Devasthanams are properly maintained, the endowments thereof
are properly administered, and their funds are duly appropriated to the purposes for which they were founded or exist ; and
the Executive Officer or other officers in possession of such information or accounts shall, on such requisition furnish such
information and accounts to the Committee ;
(v) The Committee shall exercise the general superintendence and control over the administration of the Tirumala Tirupathi
Devasthanams in conformity with the policy laid down by the Board;
(vi) The committee shall fix the dittam in the temples specified in the first Schedule and the endowments attached thereto
and the amounts to be spent therefor in such manner and after following such procedure as may be prescribed ;
(vii) The Committee may, subject to such conditions and restrictions as it may lay down delegate to the Executive Officer
such of the powers conferred on it by or under this Act, as it may consider necessary.
Section 98 Qualifications and disqualifications for Chairman and members of Board or Committee
The provisions of Sections 18 and 19 shall as far as may be apply in relation to the office of the Chairman and members of
the Board or Committee.
Section 99 Term of office of Chairman and Members of the Board or Committee
The Chairman and any other member of the Board or Committee other than ex-officio members shall hold office for a
period of two years from the date of appointment by the Government.
Section 100 Chairman and members not to receive or be paid salary or other remuneration
The Chairman or members shall not receive or be paid any salary or other remuneration from the funds of the Tirumala
Tirupathi Devasthanams, except such honorarium or compensatory allowance or travelling, daily and conveyance

allowances as may be prescribed.

Section 101 Resignation
The Chairman or any member, other than ex-officio member may resign his office as the Chairman or member by giving
notice in writing to the Executive Officer and his office shall become vacant from the date of acceptance of the same by the
Government.
Section 102 Cessation of office members
(1) A member shall cease to hold office as such member if he has absented himself from three consecutive meetings of
Board or Committee as the case may be, without obtaining the prior permission of the Chairman therefor.
(2) Where a person is the Chairman or a Member of the Board or the Committee such person shall cease to be such
Chairman or Member if he ceases to be the Chairman or the Member of the Board or Committee, as the case may be.
Section 103 Suspension or removal of Chairman or member
(1) The Government may, for good and sufficient reason, suspend or remove the Chairman or a member other than an exofficio member, after giving him an opportunity of showing cause against such suspension or removal and after
considering explanation offered therefor.
(2) Pending the passing of an order under sub-section (1), the Government may suspend the Chairman or the member.
Section 104 Casual vacancy in the office of the Chairman or member
(1) Where the Chairman or a member becomes subject to any disqualification specified in Section 19 or tenders resignation
of his office and the same is accepted by the Government under Section 101 or ceases to be such member under Section
102 or is removed under Sec. 103, his office shall become vacant.
(2) Where a causal vacancy occurs as specified in sub-section (1) or otherwise, the Government may fill the vacancy by
appointing another person as Chairman or member in his place in accordance with the provisions of this Chapter and such
Chairman or member shall hold office only for the residue of the term of office of his predecessor.
Section 105 Dissolution and reconstitution of Board or Committee
(1) Where at any time it appears to the Government that the Board or Committee has failed to perform its functions or has
exceeded or abused any of the powers conferred upon it by or under this chapter, the Government may, on the
recommendation of the Commissioner, by notification published in the Andhra Pradesh Gazette, dissolve the Board or
Committee from such date as may be specified therein and constitute another Board or Committee afresh in accordance
with the provisions of this chapter.
(2) Before issuing a notification under sub-section (1), the Government, shall communicate to the Executive Officer who is
the ex-officio member - Secretary of the Board or Committee the grounds on which they propose to do so, fix a reasonable
time to enable the Board or Committee to show cause against the proposal and consider its explanation or objection, if any.
(3) On receipt of such communication under sub-sec.(2), the Executive Officer shall place the matter before an
extraordinary meeting of the Board or Committee specially convened for the purpose and communicate the explanation or
objection of the Board or Committee within the time fixed by the Government in that behalf.
(4) The Government may on consideration of the explanation or objection of the Board or Committee dissolve the Board or
Committee and cause all or any of the powers and functions of the Board or Committee to be exercised or performed by
the Commissioner and Executive Officer, until the Board or Committee is reconstituted in accordance with the provisions
of this Chapter.
(5) With effect from the date specified for the dissolution of the Board or Committee all its members including the
Chairman shall forthwith be deemed to have vacated their office as such.
Section 106 Appointment of Executive Officer, Joint Executive Officer, Special Grade Deputy Executive Officer and
Financial Advisor and Chief Accounts Officer etc
(1) Subject to the provisions of Section 107, the Government shall appoint an Executive Officer, a Joint Executive Officer,
a Special Grade Deputy Executive Officer, a Financial Advisor, a Chief Accounts Officer, a Chief Engineer, a Chief
Security Officer and any other Officer.

(2) Every officer appointed under sub-section (1), shall be a person professing Hindu Religion.
(3) The conditions of the service of the officers appointed under sub-section (1), shall be such as may be determined by the
Government.
(4) Every officer appointed under sub-section (1), shall be a whole time Officer of the Tirumala Tirupathi Devasthanams
and shall not undertake any work unconnected with his office without the permission of the Committee.
(5) Any officer appointed under sub-section (1) shall be paid out of the funds of the Tirumala Tirupathi Devasthanams such
salary as may, from time to time, be fixed by the Government, having regard to the pay to which he is eligible in the
service of which he was a member before his appointment as such.
Section 107 Qualifications for appointment of Executive Officer, Joint Executive Officer, Special Grade Executive
Officer, Financial Advisor and Chief Accounts Officer etc.
(1) A person to be appointed as Executive Officer shall be one who is holding or has held a post of the District Collector or
a post not lower in rank than that of a District Collector in any other service in the State.
(2) A person to be appointed as Joint Executive Officer shall be one who is holding or has held a post of a Joint District
Collector or a post not lower in rank than that of a Joint District Collector in any other service in the State.
(3) A person to be appointed as a Special Grade Deputy Executive Officer shall be one who has been holding or has held a
post of a Deputy Executive Officer in the service of the Tirumala Tirupathi Devasthanams for a period of not less than five
years.
(4) A person to be appointed as a Financial Advisor, and Chief Accounts Officer, a Chief Engineer, a Chief Security Officer
and any other officer shall be one possessing such qualifications as may be prescribed.
Section 108 Term of appointment of Executive Officer and Joint Executive Officer
The Executive Officer or a Joint Executive Officer appointed under sub-section (1) of Section 106 shall hold office for a
term of three years and he shall also be eligible for reappointment for another term.
Section 109 Powers and functions of Officers appointed under Section 106
(1)
(a) The Executive Officer shall be the Chief Administrative Officer of Tirumala Tirupathi Devasthanams and shall, subject
to the guidance and control of the Committee have general power to carry out the other provisions of the Chapter.
(b) He shall be responsible for the proper maintenance and custody of the records and properties of the Tirumala Tirupathi
Devasthanams and shall arrange for the proper collection of the offerings made in the temples specified in the First
Schedule.
(c) Save as otherwise provided in this Chapter he shall exercise such other powers and perform such other functions as
may be prescribed.
(2) The Executive Officer may delegate any of the powers conferred on or functions entrusted to or duties imposed on him
by or under this Chapter to the Joint Executive Officer or Special Grade Deputy Executive Officer appointed under subsection (1) of Section 106 or to such other officer of the Tirumala Tirupathi Devasthanams as the Executive Officer may
deem fit subject to such restrictions and control as the Government may, by special or general order, lay down and also
subject to such limitations and conditions, if any, as may be specified in the order of delegation.
(3) Every Officer appointed under sub-section (1) of Section 106 shall exercise the powers conferred on and perform the
functions entrusted to him by or under this Chapter.
Section 110 Extraordinary powers of the Executive Officer
(1) The Executive Officer may, in case of emergency direct execution of any work or the doing of any act, which is not
provided for in the budget for the Year and the immediate execution or the doing of which is in his opinion necessary for
the preservation of the properties of the Tirumala Tirupathi Devasthanams or for the service or safety of the pilgrims
resorting to the Tirumala Tirupathi Devasthanams and may also direct that the expenses of executing such work or doing
the act shall be paid, from the funds of the Tirumala Tirupathi Devasthanams. The Executive Officer shall forthwith report
to the Committee the action taken under this section and the reasons therefor.

Section 111 Funds of the Tirumala Tirupathi Devasthanams

(1)The Tirumala Tirupathi Devasthanams shall have its own funds, the corpus of which shall include all the amounts
received by it by way of donations, gifts, kanukas including offerings deposited in Hundis and any income from any other
source and all payments by Tirumala Tirupathi Devasthanams shall be made from the said funds.
(2) The said funds shall be operated by an officer or officers authorised by the Committee in such manner and subject to
such conditions as may be prescribed.
(3) All monies belonging to the funds of the Tirumala Tirupathi Devasthanams shall be deposited in such Bank or Treasury
or be invested in such securities in accordance with such guidelines as may be issued by the Government in this behalf.
(4) The funds of Tirumala Tirupathi Devasthanams may be utilised for all or any of the following purposes and also for any
other purpose permitted by any other provisions of this Act :(i) the maintenance, management and administration of the temples specified in the First Schedule and the endowments
and the properties thereof including the conduct or performance of religious rituals, functions and festivals connected
therewith ;
(ii) the maintenance, management or administration of the educational or other institutions specified in the Second
Schedule and the endowments and the properties thereof : Provided that the Government may, by notifications published in
the Andhra Pradesh Gazette alter, add to, or omit any of the items in the said Schedule ;
(iii) propagation of Hindu religion by way of printing and publication of literature on religion and sale thereof at
concessional price ;
(iv) propagation, promotion and popularisation of study of Vedas, Hindu religion, philosophy or sastras, Indian Languages,
including Sanskrit, Sculpture, Hindu temple architecture and epigraphy ;
(v) training of archakas to perform religious worship and ceremonies and the training of Adhyapakas and
Vedaparayanikas ;
(vi) construction and maintenance of choultries and rest houses for the use and accommodation of the pilgrims ;
(vii) provision of water supply and other sanitary arrangements to the pilgrims and the worshippers ;
(viii) establishment and maintenance of hospitals and dispensaries for the relief of the pilgrims and worshippers visiting
the temples ;
(ix) construction and maintenance of roads and communications and the lighting thereof for the convenience of the
pilgrims and worshippers ;
(x) acquisition of any land or other immovable property for the purpose of the Tirumala Tirupathi Devasthanams, if such
acquisition is authorised by the Government ;
(xi) establishment and maintenance of dairy farm and a veterinary hospital for the animals of the Tirumala Tirupathi
Devasthanams ;
(xii) any work or undertaking for purposes of the Tirumala Tirupathi Devasthanams, authorised by the Government ; and
(xiii) any other religious or charitable purposes connected with or incidental to the Tirumala Tirupathi Devasthanams as
may be prescribed.
(5) The Tirumala Tirupathi Devasthanams shall every year, out of its funds set apart a sum of not less than rupees seven
lakhs towards the maintenance of Sri Venkateswara University and Sri Padmavathi Mahila Viswa Vidyalayam.
(6) The Committee may, with the prior approval of the Government, utilise its surplus funds after providing for all the
objects, namely, requirements or improvements of the Tirumala Tirupathi Devasthanams and after making adequate
provisions for all the purposes for which such funds shall be lawfully spent, for such charitable or religious purposes, as
may be prescribed.
Section 112 Establishment of Dharma Prachara Parishad
(1)It shall be lawful for the Committee to establish an institution called "the Dharma Prachara Parishad" and to set apart

every year out of its funds a sum not less than rupees one lakh for the maintenance of the said Parishad.
(2) Upon such establishment of the said Parishad,the Hindu Dharma Rakshana Samstha established under subsection (1) of
Section 24 of the Tirumala Tirupathi Devasthanams Act, 1979 shall stand abolished and the funds standing be its credit and
other assets of the said Samstha shall thereupon vest with the Dharma Prachara Parishad established under sub-section (1).
(3) The objects of the said Dharma Prachara Parishad shall include
(i) promotion and propagation of the Hindu Dharma;
(ii) the establishment and maintenance of institutions for imparting instructions in the Hindu Dharma;
(iii) preparation, publication and dissemination of literature relating to the Hindu Dharma;
(iv) training of dharmacharyas, dharmapracharakas and such other personnel as may be required for propagation of the
Hindu Dharma;
(v) establishment and maintenance of institutions for imparting training in Vedas, Agamas and Powrohityam and for
conducting examinations for awarding certificates in Veda,Agama and Powrohityam;
(vi) any other purpose connected with or incidental to the aforesaid objects.
(4) Subject to such rules as may be made by the Government in this behalf,the Committee may make regulations for the
purpose of carrying out the purposes aforesaid.
Section 113 Establishment of Sri Venkateswara Sishtacharya Vidya Samstha
(1) It shall be lawful for the Committee to establish an institution to be called "Sri Venkateswara Sistacharya Vidya
Samstha" and to make a foundation grant of such sum as it may think fit for the said purpose in the name of the said
Samstha, the interest accrued from the proceeds of which may be utilised for the purposes of the Samstha.
(2) The object of the said Samstha shall include (i) the running of Gurukulas for imparting Vedic knowledge in the traditional manner ;
(ii) the implementation of Niyamadhyayana and Kumaradhyayana schemes of imparting Vedic knowledge ;
(iii) the running of an upto date high level institute of Vedic learning and research ;
(iv) the giving of financial aid to indigent Vedic Schools and indigent Veda Scholars or Veda Pandits ;
(v) the selection and training of Veda Pandits for the various Vedaparayana schemes of Tirumala Tirupathi Devasthanams ;
(vi) generally to attend to all matters pertaining to the preservation and propagation of Vedic system by the Tirumala
Tirupathi Devasthanams ; and
(vii) any other matter incidental and relevant to Vedic studies or Vedic knowledge.
Section 114 Civic Administration of Tirumala Hills Area
(1) The Government may from time to time, notify in the Andhra Pradesh Gazette the limits of the Tirumala Hills area for
the purposes of civic administration.
(2)
(a) The Government may by notification in the Andhra Pradesh Gazette declare that any of the provisions of the Andhra
Pradesh Gram Panchayats Act, 1964 or of the Andhra Pradesh (Andhra Area) Public Health Act, 1939 and the rules made
thereunder shall be extended to, and be in force in the Tirumala Hills area as notified under sub-sec. (1) with such
modifications not affecting the substance as may be necessary or proper for the purpose of adopting them to the Tirumala
Hills area ; and any such notification may likewise be cancelled or modified by a subsequent notification.
(b) Without prejudice to the generality of the foregoing provisions, (i) the Tirumala Hills area as notified under sub-sec. (1) shall be deemed to be a village for the purposes of the Andhra
Pradesh Gram Panchayats Act, 1964 and a local area for the purposes of the Andhra Pradesh (Andhra Area) Public Health
Act, 1939 ;

(ii) all references to a Gram Panchayat, the Sarpanch, Executive Officer or Executive authority thereof in the Andhra
Pradesh Gram Panchayats Act, 1964 ; and all references to a local authority, executive authority or Executive Officer in the
Andhra Pradesh (Andhra Area) Public Health Act, 1939, shall subject, to the provisions of sub-clauses (iii) and (iv) be
construed as references to the Executive Officer in the said Tirumala Hills area;
(iii) any appeal provided for by or under the Andhra Pradesh Gram Panchayats Act, 1964, from an order or decision of the
Sarpanch, executive authority or Executive Officer of a Gram Panchayat to the Gram Panchayat, shall lie instead to the
Commissioner of Panchayati Raj ;
(iv) any appeal provided for by or under the Andhra Pradesh (Andhra Area) Public Health Act, 1939 from an order or
decision of the executive authority or Executive Officer of a local authority to the local authority, shall lie instead to the
Director of Medial and Health Services.
(3)
(a) Subject to such rules as may be prescribed, it shall be lawful for the Executive Officer by order to prohibit within the
Tirumala Hills area notified under sub-section (1) or within the premises of the Tirumala Tirupathi Devasthanams,
specified in the First Schedule as the case may be, (i) begging by any person ;
(ii) straying of any cattle, pigs or dogs ;
(iii) possession, use or consumptions of any intoxicating liquor or drug or cigerattes including beedies and chuttas ;
(iv) possession, preparation or consumption of meat or other foodstuffs containing meat ;
(v) slaughter, killing or maiming any animal or bird for any reason ;
(vi) gaming with cards, dice, counters, money or other instruments of gaming ;
(vii) tonsuring or hair-cutting or opening and running of a hair- dressing saloon by any person other than a person
authorised or employed by the Executive Officer.
(b) Any person contravening an order made by the Executive Officer under clause (a) shall be punishable with
imprisonment which may extend to three months or with fine which may extend to five hundred rupees or with both.
(c) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, an offence punishable under clause (b)
shall be tried in a summary way by a Magistrate of the First Class specially empowered in this behalf by the Government.
(d) The Executive Officer may accept from any person who has committed or is reasonably suspected of having committed
an offence under clause (b) a sum not exceeding five hundred rupees by way of compounding the offence which may have
been committed.
(e) On receipt of the sum of money referred to in clause (d) by the Executive Officer :(i) the accused person, if in custody, shall be discharged ;
(ii) no further proceedings shall be taken against such person.
(4)
(a) The Government may, by notification published in the Andhra Pradesh Gazette, authorise the Executive Officer to levy
tolls in the prescribed manner in respect of any road (including the ghat road leading to Tirumala from Tirupathi) which
has been or shall hereafter, be constructed wholly or partly from the funds of the Tirumala Tirupathi Devasthanams and
situated within the Tirumala Hills area as notified under sub-section (1), at such rates and for such period as may be
specified in the notification.
(b) The Executive Officer may (i) place the collection of such tolls under the management of such persons as may appear to him proper ; or
(ii) farm out such collections on such terms and conditions as he may think fit.
(c) The provisions of Sections 3, 4, 5, 6 and 7 of the Indian Tolls Act, 1851 in force for the time being in the State shall
apply to the collection of such tolls and persons under whose management the collection of such tolls may be placed, as

well as the persons to whom such collections may be farmed out and their agents and servants shall be deemed to be
persons appointed to collect tolls within the meaning of that Act.
Section 115 Powers of Government to take over or transfer, control and management of educational institutions
belonging to Tirumala Tirupathi Devasthanams to the Government or any authority
(1) Where the Committee by a resolution passed in that behalf requests the Government to take over or arrange for the
transfer to any other authority of the control and management of any educational or other institutions specified in the
Second Schedule, the Government may, by notification published in the Andhra Pradesh Gazette, take over itself or
transfer to any local or other authority the control and management of any or all of the educational or other institutions
specified in the said notification ; and from the date so notified it shall be open to the Government or the local or other
authority, as the case may be, to control and manage the said educational or other institutions and all the properties and
assets of the Tirumala Tirupathi Devasthanams pertaining to or intended to be used for, every such educational or other
institution shall stand transferred to, and vest in the Government or the local or other authority, as the case may be, free
from all encumbrances.
(2) Notwithstanding any contract or agreement or any law for the time being in force, every teacher or other person
employed in any of the said educational or other institutions immediately before the date on which the control and
management thereof is taken over by the Government or the local or other authority shall as from the said date be deemed
to be an employee of the Government or such local or other authority and shall hold office on the same remuneration and
upon the same terms and conditions and with the same s and privileges as to pension, gratuity and other matters as he
would have held under the Tirumala Tirupathi Devasthanams until his remuneration, terms and conditions of service are
duly altered by the Government :
Provided that every such employee shall, within a period of three months or such other period beyond three months as may
be specified by the Government by a notification published in the Andhra Pradesh Gazette, from the date of taking over of
the control and management of the educational or other institutions exercise his option either to be retrenched from the
service on receipt of such retrenchment benefits as may be prescribed or be absorbed in the service on the Government or
local or other authority, as the case may be, with effect from the date and shall be governed by the terms and conditions
governing the said service which shall not be less favourable than those applicable to such employee prior to the said date.
Section 116 Budget
(1) The Executive Officer shall, in each Financial year (hereinafter referred to as the said year) not later than the 15th
January of the said year, frame and place before the Committee, the Budget showing the probable receipts and expenditure
during the following financial year, and the Committee shall, within fifteen days of the date on which the budget is placed
before it, place it before the Board at a special meeting convened for the purpose for its approval, and the Board shall
approve the same, with or without modifications, at such meeting and forward sufficient number of copies of such budget
to the Government before the end of the said year.
(2) The Government may sanction the budget with such modifications, if any, as they may deem fit.
(3) If, for any reason, the budget is not sanctioned by the Government before the end of March of the said year, the
Committee shall be competent to incur for each of the months April and May of the following financial year an
expenditure equivalent to one-twelfth of the expenditure provided under each head, for the said year.
(4) The Committee shall be competent to reappropriate such amount, as may be necessary, from one head of account to
another head of account, subject to the condition that the amount so reappropriated under each head of account shall not
exceed the amount originally sanctioned in the budget for the said year by more than fifteen per centum under that head of
account without prior approval of the Government :
Provided that a report regarding the reappropriation of any amount as aforesaid shall be forwarded to the Government for
their ratification before the prescribed date.
(5) The Committee may forward a supplementary budget for sanction of the Government in such frm and before such date
as may be prescribed and the provisions of sub-sections (2) and (4) shall apply to such supplementary budget.
(6)
(a) Every budget shall make an adequate provision for (i) the due performance of the objects of the Tirumala Tirupathi Devasthanams and the proper performance of and the

remuneration for the services therein including the dittam for the time being in force ;
(ii) the due discharge of all liabilities and subsisting commitments binding on the Tirumala Tirupathi Devasthanams ;
(iii) the maintenance of the working balance ;
(iv) the arrangement to be made for securing the health, safety or convenience of the pilgrims, worshippers or other
persons resorting to the Tirumala Tirupathi Devasthanams : Provided that the provision made under this item shall not be
less than forty per centum of the balance of the income for the financial year maintained after making provision for items
(i), (ii) and (iii) above ;
(v) the contribution to the reserve fund of the Tirumala Tirupathi Devasthanams as ten per centum of balance referred to in
the proviso to item (iv) above ;
(vi) the construction, repair, renovation and improvement of the Tirumala Tirupathi Devasthanams and the buildings
connected therewith : Provided that the provision made under this item shall not be less than thirty per centum of the
balance of income for the financial year maintained after making provision for items (i), (ii), (iii) and (iv) above.
(b) The budget shall also make provision for the payment of an amount of five per centum of the balance referred to in the
proviso to item (iv) of clause (a) or rupees one crore twenty- five lakhs whichever is higher to the Common Good Fund
created under Section 70.
Section 117 Accounts and Audit
(1) The financial Adviser and Chief Accounts Officer shall keep regular accounts of all receipts and disbursements for each
financial year separately in such form and containing such particulars as may be prescribed.
(2)
(a) The accounts of the Tirumala Tirupathi Devasthanams shall be audited annually or if the Government so directs in any
case at short intervals.
(b) The audit referred to in clause (a) shall be made by auditor appointed by the Government for the purpose and the
auditor shall send a report to the Government containing such particulars as may be prescribed.
(3) It shall be the duty of the Financial Adviser and Chief Accounts Officer and all officers and servants working under him
to afford the auditor all such assistance and facilities as may be necessary for the audit of the accounts of the Tirumala
Tirupathi Devasthanams.
(4) The remuneration payable to such uditor and the cost of audit shall be paid in the first instance out of the Consolidated
Fund of the State and subsequently reimbursed from the funds of the Tirumala Tirupathi Devasthanams.
Section 118 Encroachments
The provisions in Sections 83, 84, 85 and 86 shall apply to Tirumala Tirupathi Devasthanams, subject to the condition that
the powers of Deputy Commissioner therein shall be exercised by the Commissioner.
Section 119 Enquiries
The provisions in Section 87 shall apply to Tirumala Tirupathi Devasthanams subject to the condition that the powers of
the Deputy Commissionr therein shall be exercised by the Commissioner.
Section 120 Appeals
Any person aggrieved may, within ninety days from the date of receipt by him of an order, appeal against such order,
where it is passed by (i) the Joint Executive Officer or Executive Officer under any provision of this chapter or any rules made thereunder to the
Committee.
(ii) the Committee under any provision of this chapter or any rules made thereunder, to the Government :
Provided that where an appeal against the order of the Executive Officer is being heard by the Committee the Executive
Officer shall not participate in the deliberations of the Committee in relation to the said appeal.

Section 121 Revision

(1) The Government may, either suo motu or on an application call for and examine the records from the Board or
Committee or the Commissioner in respect of any administrative or quasi-judicial decision taken or order passed under this
chapter to satisfy themselves as to the correctness, legality or propriety of such decision or order taken or passed and if in
any case it appears to the Government that such decision or order should be modified, annulled, reversed or remitted for
consideration, they may pass orders accordingly :
Provided that every application to the Government for the exercise of the powers under this section shall be preferred
within ninety days from the date on which the decision or order to which an application relates was communicated to the
applicant :
Provided further that the Government shall not pass any order adversely affecting any person unless such person has been
given an opportunity of making his representation.
(2) The Government may stay the execution of any such decision or order pending the exercise of their powers under subsection (1) in respect thereof.
Section 122 Review
(1) The Government may either suo motu or on an application from any person interested made within ninety days of the
passing of the order under Section 120 or Section 121, review any such order if it was passed by them under any mistake,
whether of fact or law or in ignorance of any material fact :
Provided that the Government shall not pass any order adversely affecting any person unless such person has been given an
opportunity of making his representation.
(2) The Government may stay the execution of any such decision or order, pending the exercise of their powers under subsection (1) in respect thereof.
Section 123 Right of pre-emption
(1) Any person intending to sell his land situated in Tirumala Hills area shall first give notice to the Executive Officer of
his intention to sell such land, requiring him to exercise his option to purchase the land. The particulars to be specified in
the notice and the time within which the option shall be exercised by the Executive Officer shall be such as may be
prescribed.
(2) If the Executive Officer exercises his option to purchase the land and there is an agreement between the person and the
Executive Officer in regard to the price payable, the person shall sell the land to the Tirumala Tirupathi Devasthanams in
accordance with such agreement.
(3) Where the Executive Officer exercises his option to purchase the land but there is no agreement in regard to the price
payable, the Executive Officer may apply to the Revenue Divisional Officer for the determination of reasonable price of
such land ; and the Revenue Divisional Officer shall, after giving notice to the person and after making such inquiry as he
thinks fit, determine the reasonable price :
Provided that where the land is not sold to any other person within a period of two years from the date of notice given
under sub-section (1) the person shall not sell the land thereafter without giving a fresh option under this section to the
Executive Officer to purchase the land.
(4) Any sale of the land by the person in contravention of this section shall be voidable at the option of the Executive
Officer.
Section 124 Oath of Office
Before the Chairman or a member of the Board or Committee enters upon his office, the Executive Officer or any other
officer authorised by him in this behalf shall administer to the Chairman or member the oath of office and secrecy as may
be prescribed.
Section 125 Administration Report
Within three months after the close of each financial year, the Committee shall submit to the Board a report on the
administration of the affairs of the Tirumala Tirupathi Devasthanams, during that year in such form as the Government
may determine. The Board shall review the report and submit a copy of the same to the Government with its remarks

thereon.
Section 126 Meeting of the Board or Committee
(1) Every meeting of the Board or Committee shall be presided over by the Chairman and in his absence by the
Commissioner.
(2) The Quorum for a meeting (a) of the Board shall be five of which one shall be the Chairman or the Commissioner.
(b) of the Committee shall be two of which one shall be the Chairman or Commissioner.
(3) All decisions at the meeting of the Board or Committee shall be by a majority vote :
Provided that in the event of tie, the Chairman or the Commissioner who presides over the meetings shall have casting
vote.
(4) The Board or Committee shall meet once in every three months.
Section 127 Acts of the Board or Committee not to be invalidated by informality, vacancy etc.
No act or proceeding of the Board or Committee shall be deemed to be invalid by reason only of a defect in its constitution
or on the ground that the Board or Committee or any member thereof, as the case may be, was not entitled to hold or
continue in such office by reason of any disqualification or by reason of any irregularity or illegality in his appointment or
by reason of any such act or proceeding having been done or conducted during the period of any vacancy in the office of
the Chairman or member.
Section 128 Committee to be in possession of institutions and properties
(1) The Committee shall be entitled to take and be in possession of all the institutions, properties, jewels, records and
documents of the Tirumala Tirupathi Devasthanams.
(2) If, in obtaining such possession, the Committee is resisted or obstructed by any person, it may make an application to
the Court of competent jurisdiction complaining of such resistence or obstruction, and the court shall, unless it is satisfied
that the resistence or obstruction was occasioned by any person claiming in good faith to be in possession on his own
account or by virtue of some independent of that of the Tirumala Tirupathi Devasthanams make an order that the
Committee be put into possession. Such order shall subject to the result of any suit which may be filed to establish the to
the possession of the property, be final.
Section 129 Suits and legal proceedings by or against Tirumala Tirupathi Devasthanams
In all suits and other legal proceedings by or against the Tirumala Tirupathi Devasthanams the pleadings shall be signed
and verified by the Executive Officer and all processes in such suits and proceedings shall be issued to or served on the
Executive Officer.
Section 130 Cost of Proceedings etc.
The costs, charges and expenses of, and incidental to, any suit, appeal or application to a court under this chapter shall be
in the discretion of the court which may direct the whole or any part of such costs, charges and expenses to be met from the
funds of the Tirumala Tirupathi Devasthanams or to be borne and paid in such manner and by such persons as it thinks fit :
Provided that all costs, charges and expenses incurred by the Government or the Committee in connection with any legal
proceedings required in the interests of the Tirumala Tirupathi Devasthanams shall be payable out of the funds of the
Tirumala Tirupathi Devasthanams.
Section 131 Annual Inspection
(1) Notwithstanding any of the provisions of this chapter, the Executive Officer shall furnish the copies of all the statutory
returns, approved Budget, Audit Report and of all other correspondence made to Government for information of the
Commissioner.
(2) The Government shall cause an annual inspection of the Tirumala Tirupathi Devasthanams by such officer above the
rank of the Executive Officer as they may nominate.

CHAPTER 15 Miscellaneous
Section 132 Power of the Commissioner to transfer proceedings etc.
(1) The Commissioner shall have power at any stage to transfer any proceeding pending before a Regional Joint
Commissioner, Deputy Commissioner or an Assistant Commissioner either to his own file, or to another Regional Joint
Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be, for disposal.
(2) Any person aggrieved by an order passed by the Commissioner under sub-section (1) may appeal to the Government
who may pass such orders thereon as they may deem fit.
Section 133 Duty of trustees, etc., to handover charge to successor and procedure for recovery of possession of
institution, etc., in case of default
(1) Where a person, who
(a) is or has been a trustee on the ground of succession of an institution or endowment ; or
(b) is appointed as trustee, Executive Officer, Office holder or servant of such institution or endowment ; or
(c) is appointed to discharge the functions of a trustee of such institution or endowment in accordance with the provisions
of this Act, in any scheme in force at the time of commencement of this Act. ceases to be such hereditary trustee, trustee,
Executive Officer, Office-holder or servant or ceases, to discharge the functions of the trustee (hereinafter referred to as the
ex-office- holder') on account of the expiry of his term of office or by reason of his suspension, removal or dismissal from
office, it shall be the duty of such ex-office-holder, to handover charge of his office and deliver possession of the records,
accounts, properties of the institution or endowment including cash to the person who succeeds him or is appointed in his
place (hereinafter called the successor') or to the Executive Officer within seven days from the date of service in the
prescribed manner of the order directing him to hand over charge of the office to his successor or to the Executive Officer,
and if he fails to do so without sufficient cause, he shall be punishable with fine which may extend to one thousand rupees.
(2)
(a) Where the successor or the Executive Officer is resisted in or prevented from obtaining the possession of the records,
accounts or properties of the institution or endowment by such ex-officio-holder or by any person claiming or deriving title
from him or by any person who is otherwise not entitled to be in such possession, any Magistrate of the First Class having
jurisdiction shall, on any application made by the successor or the Executive Officer, by an order after notice to the exoffice-holder direct delivery of the possession of such records, accounts and properties of the institution or endowment, to
the successor or to the Executive Officer within the time specified in such order.
(b) Every application made under clause (a) shall be accompanied by a certified copy of the order of appointment of the
successor alongwith a certificate issued by the Commissioner in such form and afterfollowing such procedure as may be
prescribed stating that the records,accounts and properties specified therein belong to the institution or endowment.
(3) Where the ex-officio holder fails to deliver possessionof the records, accounts or properties within the time specified in
the order of the Magistrate under sub-section (2), he shall be punishablewith imprisonment which may extend to six
months or with fine which may extend to two thousand rupees or with both ; and the Magistrateshall cause the possession
of the records, accounts or propertiesto be delivered to the successor, taking such police assistance as may be necessary.
(4) The order of appointment of the successor and the certificatereferred to in clause (b) of sub-section (2) shall not be
called inquestion in the proceedigs before the Magistrate under this section.
(5) Nothing in this section shall bar the institution of asuit in a competent court by any person aggrieved by an order under
this section for establishing his title to the properties specifiedin the certificate referred to in sub-section (2).
Section 134 Trustee not to lend or borrow money without sanction
A trustee or an Executive Office or other person who is in chargeof the administration of a charitable or religious
institution orendowment, shall not lend or borrow money on behalf of the charitable or religious institution or endowment,
except with the sanction of such authority, and subject to such conditions, as may be prescribed.
Section 135 Dissolution of the Board of Trustees
Where at anytime it appears to the Government that any Board of Trustees has failed to perform its functions or has
exceeded or abused any of the powersconferred upon it by or under this Act resulting in material lossor loss of prestige to

the institution or endowment, the Governmentmay communicate the particulars thereof to the Board of Trustees and if the
Board of Trustees fails to remedy such defect, excess, or abuse or to give a satisfactory explanation therefor within such
time as the Government may fix in this behalf, the Government may dissolvethe Board of Trustees.
Section 136 Costs of proceedings etc.
(1) The costs, charges and expenses of and incidental to any suit, appeal or application to a Court under this Act shall be in
the discretion of the court which may, subject to the provision of Section 67, direct the whole or any part of such costs,
charges and expenses to be met from the property or income of the charitable or religious institution or endowment
concerned or to be borne and paid in such manner and by such personas it thinks fit.
(2) The costs, charges and expenses of and incidental to, any appeal, application or other proceedings before the
Government, Commissioner, Additional Commissioner or Joint Commissioner or Regional Joint Commissioner, Deputy
Commissioner or Assistant Commissioner, as the case may be, shall be in their discretion, and they shall have power to
determine by whom or out of what funds and to which extent such costs, charges and expenses are to be paid ; and the
order passed in this regard may be transferred to the Revenue Divisional Officer for recovery of such amounts as arrears of
land revenue.
Section 137 Appointment of specified authority by Government incertain cases
Where the Board of Trustees have ceased to function after the expiration of its term or where the Board of trustees hasbeen
dissolved under Section 135, the Government may for reasons to be recorded appoint a specified authority and cause any
or all of the powers and functions of the Board of Trustees to be exercised and performed by such specified authority for
such period not exceeding one year as they may think fit.
Section 138 Public Officers to furnish copies of or extracts from certain documents
Notwithstanding anything in law, the Commissioner, Additional Commissioner, Regional Joint Commissioner, Deputy
Commissioner or Assistant Commissioner, shall have power to require any person having custody of any record, register,
report or other document relating to a charitable or religious institution or endowment or any movable or immovable
property of such institution or endowment, to furnish copies of, or extracts from any such document and every such person
shall on such requisition furnish them.
Section 139 Power to enter and inspect
The Commissioner, Additional Commissioner, Regional Joint Commissioner, Deputy Commissioner oran Assistant
Commissioner shall, subject to such conditions and restrictions as may be prescribed, be entitled to enter at any time
between 9.00a.m. and 6.00 p.m. any premises of the institution or endowment and to inspect in any public office any
record, register or other document or any movable or immovable property relating to a charitable or religious institution or
endowment.
Section 140 Bequest under will for benefit of charitable or religious institution or endowment
(1) Notwithstanding anything in any other law for the time being in force where under any will, a bequest has been made
in favour of a charitable or religious institution or endowment or such institution or endowment is created, it shall be the
duty of the execut or under the will and also the registration authority to forward a copy there of to the Assistant
Commissioner within whose jurisdiction such will was or is required to be registered, and in the case of Tirumala Tirupathi
Devasthanams to the Executive Officer.
(2) No probate of any such will or letters of administration with such will annexed shall be granted by any court unless it
issatisfied that a copy of such will has been forwarded to the authority as provided by sub-section (1).
Section 141 Court fee to be paid as specified in the Third Schedule of Act VII of 1956
Without prejudice to the provisions of the Andhra Pradesh Court Fees and Suits Valuation Act, 1956, the properfees
chargeable in respect of the documents described in column (2)of the Third Schedule shall be the fees included in column
(3) thereof.
Section 142 Savings
Nothing in this Act shall (a) affect any honour to which any person is entitled by custom,the performance of or interference with the religious

worship, ceremoniesand poojas in religious institutions according to the sampradayams and Agamas followed in such
institutions ; or
(b) authorise any interference with the religious or spiritual functions of the head of a math including those relating to
imparting of religious instructions or rendering of spiritual service.
Section 143 Property of charitable or religious institution or endowment not to vest under the law of limitation after
commencement of this Act
Nothing in any law of limitation for the time being in force shall be deemed to vest in any person the property or funds of
any charitable or religious institution or endowment which had not vested in such person or his predecessor in title before
the 30th September, 1951, in the Andhra Area of the State and the 26th January, 1967 in the remaining area of the State.
Section 144 Abolition of shares in Hundi and other rusums
Notwithstandingany judgment, decree or order of any Court, Tribunal or other authority or in any scheme, custom, usage
or agreement, or in any manual prepared by any institution or in any Farmana or Sanad or any deed or order of the
Government to the contrary governing any charitable or religious institution or endowment, all shares which are payable or
being paid or given or allowed at the commencement of this Act to any Trustee,Dharmakartha, Mutawalli, any office
holder or servant including an Archaka or Mirasidar and share or shares, in the Kanukas offered either in kind or in cash or
both by the devotees either in Hundi, Plate or otherwise, or any rusum in the Archana or Seva tickets and tickets for
tonsuring or any rusums collected from the person for the performance of marriage or Upanayanam and the like, all
offerings made in the premises of the Temple or at such places as may be specified by theTrustee, all Prasadams and
Panyarams offered either by the Templeor devotee, and such other kinds of offerings, all shares in the lands of the
institution or endowment allotted or allowed to be in possession and enjoyment of any archaka, office holder or servant
towards remuneration or otherwise for rendering service and for defraying the Paditharam'and other expenses connected
with the service or management of thetemple, shall stand abolished with effect on and from the commencementof this Act.
Explanation :- For the purposes of this sub-section,the cooked rice or such other things, offered to the deity towards "Nitya
Nyvedyam" alone as per the dittam, permitted by the ExecutiveOfficer or trustee to be appropriated by the Archaka or
other servants of the temple shall not be considered as offerings.
Section 145 Adoption or amalgamation of institutions and Endowments
(1) Where the Commissioner has reason to believe that any religion institution is not capable of maintaining out of its
funds, he may,in the interest of proper management of administration, subject tosuch restrictions and conditions as he may
deem fit, direct the amalgamation or as the case may be, the adoption of such religious institution by any other religious
institution having similar objects and capableof managing such institution and there upon the trustee of the institution to
which it is amalgamated or by which it is adopted shall maintainand administer such institution.
(2) On such amalgamation or adoption the institutions shallbe deemed to compromise a single institution and administered
as if they were a single institution published under Section 6.
(3) Where the institution so amalgamated or as the case maybe adopted under sub-section (1), subsequently found to be
capableof being managed by itself, the Commissioner may in the interest ofproper management of administration, revoke
the orders issued undersub-section (1), and there upon the institution shall manage its affairs independently out of its funds.
(4) An appeal shall lie to the Government against the orders passed by the Commissioner under sub-section (1) or subsection (3).
Section 146 Constitution of Renovation Committee and its liability
(1) The Government may constitute a renovation committee to any religious or charitable institution consisting of persons
with qualifications prescribed in Section 18 and subject to qualifications specified in Section 19.
(2) The composition of the Committee, the term of the Officeof the members of the Committee and other matters relating
to thefunctions of the committee shall be such as may be prescribed.
(3) The provisions in Chapter VII except Section 57 shallapply to the renovation committee.
Section 147 Imposing of fines and execution
(1) If any trusteeincluding the Executive Officer or other person in whom the administrationof an institution or endowment

is vested or any agent of, or personworking under the trustee (a) refuses, neglects or fails to comply with the provisionsof Sections 43, 56 or 133 ;
(b) refuses, neglects or fails to furnish such accounts, returns,reports or other information relating to the administration of
theinstitution or endowment or its funds, property or income or the applicationthereof, at such time and in such manner as
the Commissioner, theAdditional Commissioner, the Regional Joint Commissioner, the DeputyCommissioner or the
Assistant Commissioner may require ; or
(c) refuses to permit, or causes obstruction to, or inspectionby the Commissioner, Additional Commissioner, Joint
Commissioner,Regional Joint Commissioner, Deputy Commissioner, or an AssistantCommissioner, of any movable or
immovable property belonging to orof any records, correspondence, plans, accounts and other documentsrelating to the
institution or endowment, neglects or fails to producethem for inspection ; the trustee or where there is more than
onetrustee, each of the trustees shall be punishable with fine whichmay extend to two hundred rupees, and in case the act
or default complainedof continues for more than one month with a further fine which mayextend to one hundred rupees for
every week or part thereof during whichthe act or default so continues.
(2) No Court shall take cognizance of an offence punishableunder sub-section (1), except on the complaint in writing of the
Commissioner.
(3) No offence punishable under sub-section (1) shall be enquiredinto or tried by any Court inferior to that of a Magistrate
of theFirst class.
(4) The Commissioner may accept from any trustee who has committedor is reasonably suspected of having committed
any of the offencesreferred to in sub-section (1), by way of composition of such offence,a sum of money not exceeding one
thousand rupees.
(5) Any fine imposed under sub-section (1) or any money payableby way of composition under sub-section (4) shall be
paid by the trusteefrom his own funds and not from the funds of the institution concerned.
Section 148 Recovery of contributions etc., as arrears of landrevenue
(1) The Revenue Divisional Officer or the Deputy Commissionerwithin whose jurisdiction any property of the trustee or
other personfrom whom an amount is recoverable by way of surcharge under the provisionsof this Act is situated shall, on
a requisition made by the Commissioner,recover such amount as if it were an arrear of land revenue and paythe same to the
charitable or religious institution or endowment concerned.
(2) Where trustee fails to pay the contribution and othercosts due to the Government within the time allowed, the Revenue
DivisionalOfficer or the Deputy Commissioner within whose jurisdiction any propertyof the institution or endowment is
situate, shall on requisition madeto him in the prescribed manner by the Commissioner and subject tothe provisions of this
section recover such amount as if it were anarrear of land revenue.
(3)(a) On receipt of a requisition under sub-sections (1)and (2) the Revenue Divisional Officer or the Deputy
Commissionershall issue a notice to the trustee or other person concerned (i) requiring him to pay within fifteen days from the dateof service thereof, the amount mentioned in the requisitions and
specifiedin the notice ; and
(ii) stating that on default, such amount will be recoveredas if it were an arrear of land revenue.
(b) If, within the period of fifteen days aforesaid the amountdemanded is not paid, the Revenue Divisional Officer or
Deputy Commissionershall proceed to recover the amount specified in the notice togetherwith the charges oflection, as if it
were an arrear of land revenue.
(4) The Revenue Divisional Officer or the Deputy Commissionershall on receipt of a requisition under sub-section (2)
withhold theamount mentioned therein out of the tasdik or any other allowanceor amount payable by the Government to
the institution or endowmentconcerned and where the tasdik or other allowance or amount is insufficientfor the purpose,
the Revenue Divisional Officer or the Deputy Commissionershall withhold the amount of allowance available and recover
the balanceas if it were an arrear of land revenue.
(5) Place of worship including temples, tanks and places whereUtsavas are performed, Idols, Vahanams, Jewels and such
vessels, andother articles of the institution or endowment as may be necessaryin accordance with the usage of the
institution or endowment for thepurposes of worship or processions shall not be liable to be proceededagainst in pursuance

of sub-sections (2), (3) and (4).

(6) Instead of selling the property under the provisions ofthe Andhra Pradesh Revenue Recovery Act, 1864, it shall be open
to the Revenue Divisional Officer or the Deputy Commissioner at the instance of the Commissioner to appoint a receiver
to take possession of the property or such portion there of as may be necessary and collect the income thereof until the
amount to be recovered is realised. The remuneration, if any, paid to the Receiver and the other expenses incurred by him
shall be paid out of the institution or endowment concerned after providing for the purposes specified in item (i) ofclause
(o) of sub-section (2) of Section 57.
(7) No suit, prosecution or other legal proceedings shall be entertained in any court of law against the Government or any
officer or other employee of the Government for anything done or intended to be done in good faith in pursuance of this
section.
(8) The powers exercisable by the Revenue Divisional Officer,or the Deputy Commissioner under this section, except the
power to appoint a Receiver under sub-section (6) shall also be exercisableby any other officer not below the rank of a
Mandal Revenue Officeror an Assistant Commissioner authorised by the Revenue Divisionalofficer or by the Deputy
Commissioner, as the case may be, in thisbehalf.
Section 149 Procedure and powers at enquiries under this Act
(1) Where a Commissioner, Additional Commissioner or Regional Joint Commissioner, a Deputy Commissioner or
Assistant Commissioner makesan enquiry or hears an appeal under this Act, the enquiry shall be made and the appeal shall
be heard as nearly as may be, in accordance with the procedure applicable under the Code of Civil Procedure, 1908 to the
trial of suits or the hearing of appeals as the case may be.
(2) The provisions of the Indian Evidence Act, 1872 and the Indian Oaths Act, 1969, shall, so far as may be, apply to such
in quiriesand appeals.
(3) The Commissioner, Additional Commissioner or Joint Commissioner, Regional Joint Commissioner, Deputy
Commissioner or Assistant Commissioner holding such an inquiry or hearing such an appeal shall be deemed to be a
person acting judicially within the meaning of the Judicial Officer's Protection Act, 1850.
Section 150 Notifications, orders etc., under the Act not to bequestioned in Courts of law
Save as otherwise expressly provided in this Act, no notification or certificate issued, order passed, decision made,
proceedings, or action taken or other things done under the provisions of this Act, by the Government, the Commissioner,
the Additional Commissioner or the Regional Joint Commissioner, the Deputy Commissioner or the Assistant
Commissioner shall be liable to be questioned in any court of law.
Section 151 Bar of Jurisdiction
No suit or other legal proceeding in respect of administration or management of an institution or endowment or any other
matters of dispute for determining or deciding which provision is made in this Act shall be instituted in any Court of Law
except under and in conformity with the provisions of this Act.
Section 152 Constitution of an Advisory Council for the State
(1) The Government may, by notification in the Andhra Pradesh Gazette, constitute an Advisory Council for the State
consisting of the following members, namely;
(i) the Minister for Endowments who shall be the Chairman;
(ii) the Commissioner, Endowments who shall be the Member-Convener, Ex-Officio ;
(iii) one Agama Expert or Philanthropist ;
(iv) one legal expert ; and
(v) one Chartered Accountant.
(2) The Council may for purposes of consultation invite any person having experience and specialised knowledge in any
subject under its consideration to attend its meetings and every such person shall be entitled to such allowances as may be
prescribed.
(3) The term of office of the non-official members of the Council, and the procedure for conducting its meetings shall be

such as may be prescribed.

(4) The council shall advise the Government the development al activities that may be undertaken by the charitable or the
religious institutions and the endowments and also advise on such other matters as the Government may, by order entrust
to it, from time to time.
Section 153 Power to make rules
(1) The Government may, after previous publication and by notification in the Andhra Pradesh Gazette, make rules for
carrying out all or any of the purposes of this Act.
(2) Every rule made under this Act shall immediately after it is made, be laid before the Legislative Assembly of the State
if it is in session and if it is not in session, in the session immediately following for a total period of fourteen days which
may be compromised in one session or in two successive sessions and if, before the expiration of the session in which it is
so laid or the session immediately following the Legislative Assembly agrees in making any modification in the rule or in
the annulment of the rule, the rule shall from the date on which the modification or annulment is notified have effect only
in such modified form or shall stand annulled, as the case may be, so however that any such modification or annulment
shall be without prejudice to the validity of anything previously done under that rule.
Section 154 Exemptions
The Government may by notification, exempt from the operation of any of the provisions of this Act or any of the rules
made there under (a) any charitable institution or endowment the administration of which was or is for the time being vested (i) in the Government either directly or through a Committee or Treasurer of Endowments, appointed for the purpose ;
(ii) in the official Trustee or in the Administrator General;
(b) any charitable institution or endowment founded for educational purpose or for providing medical relief ; or
(c) any institution or endowment which is being well managed by the founder ; or
(d) any institution or endowment ; and may likewise vary or cancel such exemption.
Section 155 Repeals and Savings
(1) The Andhra Pradesh Charitableand Hindu Religious Institutions and Endowments Act, 1966 and theTirumala Tirupathi
Devasthanams Act, 1979 are hereby repealed.
(2) Notwithstanding such repeal (a) all rules made, notifications or certificates issued,orders passed, decision made, proceedings taken and other things
doneby any authority or officer under the repealed Acts shall in so faras they are not inconsistent with this Act be deemed
to have beenmade, issued, passed, taken or done by the appropriate authority orofficer under the corresponding provisions
of this Act and shall haveeffect accordingly until they are modified, cancelled or supersededunder the provisions of this Act
;
(b) all powers conferred and all duties imposed by any schemein force before the commencement of this Act on any court
or judgeor any other person or body of persons not being a trustee, an honoraryofficer or servant of the charitable or
religious institution or endowmentshall be exercised and discharged by the Commissioner, the DeputyCommissioner or the
Assistant Commissioner, as the case may be, inaccordance with the provisions of this Act ;
(c) all proceedings pending before the Government, any officer,or authority or a trustee under the provisions of the
repealed Actsat the commencement of this Act may, in so far as they are not inconsistentwith the provisions of this Act, be
continued by the appropriate authorityunder this Act ;
(d) any remedy by way of of application, suit or appealwhich is provided by this Act, shall be available in respect of
proceedings under the repealed Acts pending at the commencement of this Act, asif the proceedings in respect of which the
remedy is sought had been instituted under this Act ;
(e) Every member of the Board of Trustees other than a hereditarytrustee, Chairman and members of the Tirumala
Tirupathi DevasthanamsBoard lawfully holding office on the date of commencement of thisAct shall be deemed to have
been duly appointed or as the case maybe duly nominated under this Act and shall continue to act as such for the residue of

the term of his office and every Board of Trusteesor the Board lawfully constituted on the date of commencement of
thisAct, shall be deemed to have been duly constituted as a Board of Trusteesunder this Act, and thereupon exercise all the
powers and dischargeall the duties entrusted to them under this Act ;
(f) Every trustee whose term of office had expired prior tothe date of commencement of this Act, but who continues in
officebeyond such date with the concurrence of the competent authority,shall continue as such until a new trustee is
appointed under thisAct unless in the meanwhile he is removed, dismissed or has resignedor otherwise ceases to be a
trustee.
(3) The mention of particular matters in this section shallnot be held to prejudice or affect the general application of
Sections8 and 18 of the Andhra Pradesh General Clauses Act, 1891, with regardto the effect of repeals.
Section 156 Certain enactments cease to apply to charitable andreligious institutions
The enactments mentioned below shall ceaseto apply to Charitable and the Hindu Religious Institutions and
Endowmentsthereof to which this Act applies ; and Section 8 of the Andhra PradeshGeneral Clauses Act, 1891, shall apply
upon such cessor as if theseenactments had been repealed by an Andhra Pradesh Act ;
(a) the Andhra Pradesh (Andhra Area) Endowments and EscheatsRegulation, 1817 ;
(b) the Religious Endowments Act, 1863 ;
(c) the Charitable Endowments Act, 1890 ;
(d) the Charitable and Religious Trusts Act, 1920 ; and
(e) Sections 92 and 93 of the Code of Civil Procedure, 1908.
Section 157 Trustees etc., to be public servants
The trustee or any member of the Board of Trustees or Chairman, the Executive Officer or any office holder or servant of a
charitable or religious institution or endowment, shall be deemed to be a public servant within the meaning of Section 21
of the Indian Penal Code.
Section 158 Validation
(1) Notwithstanding any law, custom orusage, a charitable or religious endowment including an endowmentcreated for
such objects as dharma, dharmadaya, punyakarya, or punyadana shall not be deemed to be void, only on the ground that
the objects for which it is created, or the persons or objects for the benefit of whom or which it is created are unascertained
or unascertainable.
(2) A charitable or religious endowment created for purposes, some of which are charitable or religious and some are not,
shall not be deemed to be void in regard to the charitable or religious purpose, only on the ground that it is void in respect
of the purposes which are not charitable or religious.
(3) Any disposition of property for charitable or religiouspurposes shall not be deemed to be void as a charitable or
religiousendowment, only on the ground that no obligation is annexed to suchdisposition requiring the person in whose
favour it is made to holdit for the benefit of charitable or religious objects.
Section 159 Power to remove difficulties
If any difficulty arisesin giving effect to the provisions of this Act, the Government, may,by order in the Andhra Pradesh
Gazette, make such provisions, notinconsistent with the purposes or provisions of the Act, as appearto them to be
necessary or expedient for removing the difficulty.
Section 160 Overriding effect of the Act
(1) Notwithstandingany compromise, agreement, scheme, judgment, decree or order of aCourt, Tribunal or other authority
or any custom or usage governingany charitable or religious institution or endowment of TirumalaTirupathi Devasthanams,
the provisions of this Act shall with effecton and from the date of the commencement of this Act, prevail insofaras they
relate to the matters governed by the corresponding provisionsin any such compromise, agreement, scheme, judgment,
decree or orderor any custom or usage and such corresponding provisions shall thereafterhave no effect.
(2) Notwithstanding anything in the agreements entered intoby the Tirumala Tirupathi Devasthanams represented by the
ExecutiveOfficer and Archakam Mirasidars of Tirumala Tirupathi Devasthanamson the 30th May, 1979 or any other

agreements of the like nature,the provisions of this Act shall with effect on and from the dateof commencement of this Act,
prevail insofar as they relate to thematters governed by the corresponding provisions in any such agreementsand such
corresponding provisions in such agreements shall thereafterhave no effect.
SCHEDULE 1 SCHEDULE
FIRST SCHEDULE[See Section 2 (28)] FIRST SCHEDULE 1
[See Section 2 (28)
I. The temple of Sri Venkateswaraswami on Tirumala Hills withthe sub-temples of :
1.
Sri Varahaswami.
2.
Sri Bhashayakarulavari Temple No.1.
3.
Sri Bedi Hanumantharayaswami,
4.
Sri Kshetrapalaka,
5.
Sri Deva Bashyakarlu,
6.
Sri Anjaneyaswami, (in fornt of Sri Varahaswami)
II. The temple of Sri Govindaraja swami at Tirupathi with the sub-templesof 197
1.
Sri Saley Nancharamma,
2.
Sri Choodikodutta Nancharamma (Sri Andal),
3.
Sri Mandal Alwar,
4.
Sri Chakrath Alwar,
5.
Sri Madhurakavi Alwar,
6.
Sri Anjaneya swami (Near Dhwajastambham),
7.
Sri Anjaneya swami (Near Pedda Bugga),
8.
Sri Manavala Mahamuni,
9.

Sri Nammalwar,
10.
Sri Vedanta Desikula,
11.
Sri Woolu Alwar,
12.
Sri Tirumala Nambi,
13.
Sri Bhashyhakarulu No.II,
14.
Sri Tirumangal Alwar,
15.
Sri Kurath Alwar,
16.
Sri Sanjeevaraya swami,
17.
Sri Parthsarathi swami,
18.
Sri Venkateshswara swami.
III. The temple of Sri Kothandarama swami at Tirupathi.
IV. The temple of Sri Kapileswara swami at Tirupathi.
V. Sri Padmavathi's temple at Tiruchanur, with sub-temples of 197
1.
Sri Krishna swami,
2.
Sri Suryanarayana swami, and
3.
Sri Sundararaja swami,
VI. Sri Kalyana Venkateswara swami Temple at Narayanavaram withthe sub-temples of 197
1.
Sri Agasteeswara swamy,
2.
Sri Sri Papeswara swamy,
3.
Sri Avanakshiyamma,
4.

Sri Veerabhadra swamy,

5.
Sri Sakthivinakakar.
VII. Sri Venkatewara swamy temple at Mangapuram.
VIII. Sri Vedanaraya swamy temple at Nagalapuram.
IX. Sri Chandramoueleswara swamy and Sri Venkateswara swamy temples in the Andhra Ashram at Rishikesh.
X. Any other minor temple attached to any of the above templesand not specifically mentioned above.
SCHEDULE 2 SCHEDULE
SECOND SCHEDULE [See Section 2 (28)] SECOND SCHEDULE 2
[See Section 2 (28)
A. List of Educational Institutions maintained from the fundsof the
Tirumala Tirupathi Devasthanams.
1.
Sri Venkateswara High School Tirupathi
2.
Sri Venkateswara High School Vellore
3.
Sri Venkateswara college Tirupati
4.
Sri Padmavathi college for Women Tirupathi
5.
Sri Venkateswara college of Music and Dance Tirupathi
6.
Sri Venkateswara Oriental college Tirupathi
7.
Sri Venkateswara High School Tirupathi
8.
Sri Venkateswara Veda Patasala Tirumala
9.
Sri Venkateswara Upper Primary School Tirumala
10.
Sri Venkateswara Upper Primary School Tirupathi
11.
Sri Venkateswara Nadaswaram School Tirupathi
12.
Sri Venkateswara Institute of Traditional Sculpture and Architecture Tirupathi

13.
Sri Venkateswara college New Delhi
14.
Sri Govindarayaswamy Arts collge for Men Tirupathi
15.
Sri Vedanta Vardhini Sanskrit college Hyderabad
16.
Sri Padmavathi Girls High School Tirupathi
17.
Sri Venkateswara Oriental High School Tirupathi
18.
Sri Padmavathi Women's Polytechnic Tirupathi
19.
Nursery school attached to S.P.W. college Tirupathi
20.
Sri Venkateswara Sanskruth Agama Vidya Kendram Tirumala
21.
Sri Venkateswara Junior college Tirupathi
22.
Sri Venkateswara School for Deaf, Dumb and Blind Tirupathi
23.
-24.
S.V.School of Deaf Warangal
25.
-26.
Sri Kapaliswar Swamy Elementary School at Thatithopu NearCherlopalle Tirupathi
B. List of other Institutions:1.
Sri Venkateswara Home for the Disabled and Physically Handicapped, Tirupathi (S.V. Poor Home).
2.
Sri Venkateswara Balamandir, Tirupathi.
3.
(Omitted by G.O.Ms.No.42 (Rev) dt.22-1-1990.)
4.

(Omitted)
5.
....................................
6.
Super Specialities Hospital Tirupathi (G.O.Ms.No.512 (Rev)(Ends) dt.6-6-1990.
SCHEDULE 3 SCHEDULE
Xxxx
RULE:
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Administration of Math Rules, 1987
In exercise of the powers conferred by sub-sections(1) and(2) of sections 54 read with Section 153 of the Andhra Pradesh
Charitableand Hindu Religious Institutions and Endowments Act, 1987(Act No.30 of 1987),the Governor of Andhra
Pradesh, hereby makes the following rules, with immediate effect, the same having been published in No.20 rules
Supplement to part - I of Andhra Pradesh Gazette, dated 10th December, 1987 as required by sub-section (1) of Section
153 of the Act.
Rule 1 Short title
These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments
Administration of Math Rules, 1987.
Rule 2 Definitions
(a)Act' Means the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987.
(b) 'Commissioner' means the Commissioner of Endowments, Andhra Pradesh, Hyderabad, appointed under Section 3
(1)of the Act and includes every officer who for the time being exercises the powers and performs the functions of the
Commissioner of Endowments.
(c)'Mathadhipathi' means a person in whom the administration and management of a math vests and whose principal duty
is to engage himself in the teachings and propagation of Hindu Religion and philosophyor the teaching and philosophy of
the denomination sect or sampradaya to which the math belongs and in imparting religious instruction and training and
rendering spiritual service or who exercises or claimsto exercise spiritual headship over a body of disciples.
Rule 3
(1)The person nominated by the Mathadhipathias his successor shall have such character and principles as orderedby the
customs and usages of the Math.He must-.
(i) profess Hindu religion;
(ii) belong to the same sect or sampradaya to which the Mathbelongs;
(iii) have strong belief and implicit faith in the tenets of the concerned Math and observance of the practices, conduct of
the ceremonies and rituals etc., as per the custom and usage of the Math;
(iv) be a bachelor, if the custom and usage of the math soordains; and
(v) possess the qualifications specified in sub-section (2) of Section 53 of the Act.
(2) While recognising the successor nominated by the Mathadhipathi the Commissioner shall satisfy itself;
(i) that the nominee is willing to succeed;
(ii) that the nominee agrees in writing for the arrangement to be made by the Commissioner in case he is minor;
(iii) that the nominee is not suffering from any contagiousor infectious disease either congenital or supervening;
(iv) that he is not suffering from any mental, or physical infirmity which renders him unfit to function as such

mathadhipathi;and
(v) that he shall undergo the training on religious side as may be decided upon by the Mathadhipathi.
Rule 4
No person convicted and sentenced to imprisonment by a Criminal Court of an offence involving moral turpitude or
boundover for keeping the peace or for good behavior shall be recognised to hold the office of the Mathadhipathi.
Rule 5
No person who has been declared or adjudicated as an insolvent or who has applied to be so adjudicated or declared shall
be appointed to hold the office of the Mathadhipathy.
Rule 6
No person who was found to be guilty of breach of Trust, mis-appropriation in respect of any institution or endowment
shall be recognised to hold the post of the Mathadhipathi.
Rule 7
The successor shall give an undertaking in such manner and in such form as may be specified by the Commissioner to
safeguard the interest of the Math.
Rule 8
(i) The Commissioner or any other officer authorised by him shall convene the meeting of the Mathadhipathi of the other
Maths of the same Sampradayam and disciples of the concerned mathin the premises of the Math or at such suitable place
as may be fixed by him. The place, date and time shall be intimated atleast one month in advance to the date of meeting, to
the mathadhipathi and disciples by way of the notice under certificate of posting;
(ii) The notice shall also published in any newspaper at the cost of the Math;
(iii) The notice shall be affixed
(a) on the notice board of the concerned math;
(b) on the notice board of the office of the Commissioner, Regional Joint Commissioner, Deputy Commissioner and
Assistant Commissioner, Endowments Department; and
(c) in any conspicuous place.
Rule 9
The Mathadhipathes and disciples shall be received at the meeting as per the custom and usage with due regard to the
tenetsof the Math.
Rule 10
In the absence of the unanimous decision at the meeting for nominating a person as successor to the Mathadhipathi, the
Commissioner may recognise the person nominated by a majority, as successor to the Mathadhipathi.
Rule 11
The minutes of the meeting shall be duly recorded by the Commissioner or the person authorised in his behalf and shallbe
duly signed by the persons who attended the meeting.
ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS
REGISTRATION RULES, 1987
In exercise of the powers conferred by Sections 43 and 44,readwith Section 153 of the Andhra Pradesh Charitable and
Hindu Religious Institutions and Endowments Act, 1987 (Act No.30 of 1987) the Governorof Andhra Pradesh hereby
makes the following rules, the same having been previously published as required by sub-section (1) of Section 153 of the
said Act.
Rule 1 Short title

These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Registration
rules, 1987.
Rule 2
Every application for the registration of a Charitable or Religious Institution or Endowment under Section 43 of the
Actshall contain the following particulars in addition to the particulars specified in clauses (a) to (l) of sub-section (4) of
Section 43 entered in book-form of half-fool scap size paper and neatly written eitherin English or Telugu. Four copies of
the particulars shall be preparedand sent to the concerned Assistant Commissioner.
(a) In the case of Chairtable Institutions or Endowments;
(i) List of assets including investments in banks or otherconcerns held by the Institution or Endowment;
(iii) List of objects or institutions, attached to, or maintainedby the Charitable institution or endowment with details of their
management(hereto specify, name of educational, religious or charitable or anyother institutions with details regarding
their maintenance or helpor contribution payable to them.
(iii) other particulars, pertaining to,theinstitution orendowment,
(iv) remarks.
(b) In the case of religious institutions or endowment;(i) List of assets, including investments in banks and otherconcerns, held by the institution or endowment.
(ii) names of all sub-temples or deities attached to and maintainedby the religious institution or endowment and the details
of expenditureto be incurred thereto for daily, periodical and yearly services andceremonies;
(iii) list of objects or institutions attached to or maintainedby the religious institution or endowment with details of their
managementand the maintenance or help or contribution payable to them
(iv) other particulars pertaining to the religious institutionor endowment:
(v) remarks.
Rule 3
The certificates of registration in the Form-I appendedto these rules granted by the Assistant Commissioner along with
thecopy of the particulars referred to in Rule 1 as approved as aboveand containing the seal and signature of the Assistant
Commissioner,having jurisdiction shall be sent to the Trustee.One copy of thesaid particulars shall be retained in the
Assistant Commissioner's Office and the remaining two copies along with the true copies ofthe certificates granted by the
Assistant Commissioner shall be sent to the concerned Deputy Commissioner and the Commissioner respectively.
Rule 4
The Assistant Commissioner having jurisdiction over the area shall report to the Commissioner, the name of the trustee
orany other person in charge of the management of an institution orendowment who has failed to apply for registration
under Section 43.
Rule 5
On a report made by the Assistant Commissioner suo motu,the Commissioner shall issue notice in Form-II appended to
these rulesby registered post acknowledgment due to the trustee or otherperson-in-charge of the management of a
charitable or religious institutionor endowment requiring him to make an application for registration.
Rule 6
Where the trustee or other person referred to in Rule 2 fails to make an application within the period specified in thenotice
or fails to prefer his objections, if any, for registrationof the Charitable or Religious institution or Endowment, the
Commissionershall,direct the Assistant Commissioner concerned to register theinstitution in accordance with the
provisions of Section 43 of theAct.After such registration, the Assistant Commissioner shall senda copy of the particulars
registered under his signature and sealto the trustee or other person-in- charge by registered post acknowledgmentdue and a
copy thereof shall also be affixed on the notice boardsof the offices of the Assistant Commissioner and Deputy
Commissionerconcerned and also on the front door of the institution if the trusteeor other person-in-charge refuses to

receive a copy aforesaid.

Rule 7
The Assistant Commissioner shall intimate to the trusteeor other person-in -charge, and to the Commissioner, the costs
incurredfor the registration of the institution or endowment and thereuponthe Commissioner may recover the costs
incurred from the funds ofthe institution or endowment.
APPENDIX 1 FORM
FORM I
(See Rule 3)
Certificate to be granted by the Assistant Commissioner under Section 43 of the Act.
Sri.............................................................................................trustee person in-charge of the management
of.................................................................................................... ........applied on....................for registration
of.....................................and after hearing.. ................................ and after due consideration, it is hereby certified that the
particulars enclosed to this certificate are genuine and correctly represent the details of... ..................................
APPENDIX 2 FORM
FORM-2
(See Rule 5)
To
Sri.........
Trustee of Sri........
(full address)...........
Whereas it has come to my notice that you as the trustee person-in-chargeof the management
of................................................havefailed to apply for the registration of the said institution to the Assistant
Commissioner, Endowments Department as required under sub-section(1) of Section 43 of the Andhra Pradesh Charitable
and Hindu Religious Institutions and Endowments Act,1987 ((Act 30 of 1987).
Now, therefore, take notice that if you fall to make an applicationfor registration under sub-section (1) of Section 43 of the
saidActwithin........................ ......( ) days from the -9 date ofreceipt of this notice by you, I will be constrained to have
Sri..................................................................................registered underthe aforesaid provisions of the said Act and claim the
costs thereoffrom the said institution.
Commissioner
Copy to the Assistant Commissioner,
Endowments Department.
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Resumption of Inam Lands and
Appeal Rules, 1987
In exercise of the powers conferred by Sections 77 and 78 read with Section 153 of the Andhra Pradesh Charitable and
Hindu Religious Institutions and Endowments Act, 1987 (Act No.30 of 1987) the Governor of Andhra Pradesh hereby
makes the following rules as the same having been previously published as required by sub-section (1) of Section 153 of
the said Act.
Rule 1 Short title
These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Resumption
of Inam Lands and Appeal Rules 1987.
Rule 2 Form of application and presentation thereof
Every application under sub-section (1) of Section 77 shall be in Form 'A' annexed to these rules and shall be presented to

the Revenue Divisional Officer in person or by counsel.

Rule 3 Copies to accompany the application
The application shall be accompanied by as many copies thereof as are required for service on the Commissioner for
Endowments Department and each of the persons mentioned in sub-section (2).
Rule 4 Deed of alienation, if any, to accompany the application
If the application is made on the ground specified in sub-clause (i) of sub-section (1), it shall be accompanied by an
authenticated copy of the deed, if any,under which the inam or portion thereof was gifted, exchanged, sold mortgaged or
leased.
Rule 5 Procedure to be followed by the Revenue Divisional Officer
(1) On receipt of an application under sub-section (1) of Section 77, the Revenue Divisional Officer shall(a) If he is satisfied that the application is in conformity with the provisions of the Act and these rules, fix a date for the
inquiry which shall not be less than thirty days from the date of application;and
(b) If he is not so satisfied, return the application to the applicant for being brought into such conformity and represented
within a reasonable period to be specified, which may however be extended at the discretion of the Revenue Divisional
Officer.
(2) In cases falling under clause (b) of sub-rule (1)(a) if the application is not represented within the specified period in that behalf or if it is so represented within such period
but the Revenue Divisional Officer is not satisfied that it has been brought in conformity with the provisions of the Act and
these rules, the Revenue Divisional Officer may reject the application; and
(b) if the application is represented within the specified period aforesaid and the Revenue Divisional Officer is satisfied
that it has been brought in conformity with the provisions of the Act and these rules; the Revenue Divisional Officer shall
fix a date for the inquiry which shall not be less than thirty days from the date of representation of application.
Rule 6 Service and publication of notice of application
(1) In case where an application has been presented under sub- section (1) of Section 77 the notice referred to in clause (a)
of sub-section (2) of Section 77 shall be in Form 'B' annexed to these rules and shall be accompanied by a copy of the
application and shall be served in the manner specified in sub-rule (3).
(2) In case where the Revenue Divisional Officer acts on his own motion under sub-section (1) the notice referred in clause
(a) of sub-section (2) shall be in Form B-I annexed to these rules and shall be served in the manner specified in sub-rule
(3).
(3) Service of such notice shall be effected(a) in the case of each of the other persons mentioned in clause (a) of sub-section (2) of Section 77 by delivery of a copy to
such person or to some adult male member of his family at his usual place of residence or to the authorised agent of such
person.
(4) Such notice shall be published
(a) on the notice board of the office of the Assistant Commissioner, Mandal Revenue Officer and Revenue Divisional
Officer concerned;
(b) on the notice board or the front door of the Math or temple concerned.
(c) on the notice board of the office of the Municipal Council or the village chavidi and if there is no village chavidi in
some other conspicuous place in the village in which th temple concerned is situate;
(d) in any other conspicuous place in the locality which may be selected by the Revenue Divisional Officer in his
discretion.
(5) The notice shall also be published in the District Gazette in the language of the district.

Rule 7 Procedure at Inquiry

At the inquiry under clause (a) of sub- section (1) the Revenue Divisional Officer shal hear and record the substance of the
evidence produced by the parties concerned on such of the following points as are relevant namely.
(i) whether the inam was or was not made, confirmed or recognized by the Government;
(ii) the purpose for which the inam was granted;
(iii) whether the inam or any portion thereof was or was not alienated by exchange, gift, sale, mortgage, or lease for a term
exceeding six years.
(iv) what is the custom or usage concerned the performance of the charity or service as the case may be;
(v) whether there has been any failure to perform, or to make the necessary arrangements for performing the charity or
service in accordance with such custom;
(vi) in case a portion of the inam has been alienated or is in the enjoyment of any person or persons who has or have failed
to perform or make the necessary arrangements for performing his or their part of the charity or service for performing
which the inam was granted, whether that portion can be se tely sub-divided.
(vii) whether the math or temple has ceased to exist;and
(viii) whether the charity or service has become impossible for performance.
Rule 8 Publication of order of Resumption
A copy of every order of resumption passed under Section 77 (1) shall be published in the same manner as in the case of
notice published under sub-rule (4) of Rule 6 above.
Rule 9 Application for execution of order granting Ryotwari patta
Any application for the execution of an order passed under clause (a) of sub-section (4) granting ryotwari patta in respect
of any inam or part of an inam, shall be presented to the Revenue Divisional Officer in Form-C annexed to these rules
within one year form the date of the order. The Revenue Divisional Officer my, however, for reasons to be recorded in
writing admit an application presented after the prescribed period under this rule.
Rule 10 Manner of execution of order granting Ryotwari Patta
An order under clause (a) of sub-section (4) granting Ryotwari Patta in respect of any inam or part of inam shall be
executed in the following manner:-. Where the inam, or part is resumed and order is issued to this effect, after due inquiry
as prescribed under Rule 7 of these Rules, the Revenue Divisional Officer, shall issue a Warrant to the concerned Revenue
Inspector authorising him to take possession of land and deliver it to the Math or Temple concerned or to such religious,
educational or charitable institution recommended by the Commissioner, as the case may be, if required after removing any
person, bound by the order of granting Ryotwari Patta who refuses to vacate the land.
Rule 11 Time for presentation of appeals
(1) The time allowed to a party for perferring an appeal to the District Collector against an order passed by the Revenue
Divisional Officer under sub- section (1) of Section 77 shall be sixty days from the dateof receipt of the order by the party,
after excluding the time, if any, taken by him for obtaining an authenticated copy of the order.
(2) Such appeal shall be presented to the District Collector in person or by counsel and such an ppeal shall be accompanied
by:
(a) an authenticated copy of the order appealed against;and (b)as many copies of the memorandum of appeal as are
required for service one to each of the persons and bodies mentioned in sub- section (2) (a) of Section 77 of the Act.
Rule 12 Procedure in appeal
(1) On receipt of any such appeal, the District Collector shall fix a date for the enquiry and give notice referred to in subsection (1) of Section 78 in Form-D annexed to these rules,. Every such notice shall be accompanied by a copy of the
Memorandum of appeal. The notice shall be served in the manner prescribed in sub-rule (3) of Rule 6. At the inquiry the
District Collector shall pursue the evidence recorded by the Revenue Divisional Officer under Rule 7, hear the parties who

may appear before him and pass an order as required by sub- section (1) of Section 78 of the Act.
(2) The parties to an appeal shall not be entitled to produce additional evidence whether oral or documentary before the
District Collector but if it is found that(a) the Revenue Divisional Officer has refused to admit any evidence which ought to have been admitted;or
(b) the District Collector requires any documents to be produced or any witness to be examined to enable him to pronounce
Judgment;or
(c) there is any other substantial cause, the District Collector may allow such evidence or documents to be produced or
such witness to be examined.
(3) Wherever additional evidence is allowed to be produced by the District Collector under the foregoing provisions he
shall record the reason for its admission.
ANNEXURE 1 ANNEXURE
Form A FORM
FORM-A
[See Rule 2]
Application under Section 77 (1) of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act
30 of 1987.
1. Name,description, age and place of residence of the applicant.
2. If the applicant is not the trustee of an Institution or Endowment or the Commissioner what interest he has in the
Institution or Endowment and whether he has obtained the consent of such trustee or Commissioner (a copy of letter
according such consent should be appended hereto)
3. Name, description, age and place of residence of(a)the inamdar or where only a part of the inam is affected, each of the holders of the several parts of the Inam, and
(b) the alienee.
4. Whether the inam has been recognised by the Government; if so, the date and number of the title deed issued by the
inam Commissioner should be given.
5. A concise statement of the conditions and tenure of the grant.
6. Reasons for resuming the inam., Certified that the particulars furnished herein are true to the best of my knowledge and
belief.
Signature of the applicant.
Form B FORM
FORM-B
[See Rule 6 (1)]
Notice under Section 77 (2) (a) of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments
Act,1987.
In the court of............................... at.......................District................... No.....................of 19
(Subject :-Inams-Religious/Charitable Resumption). ...................Mandal..................Village..................T.D
To
(Name,description and place of residence).
......................................................

......................................................
Whereas ................................................... has prepsented an application to this Court praying for the resumption of the
whole of the inam or a portion of the inam described
below ..........................................................................................................................................on account
of...............................................................................
Take notice that if you have any cause to show why the Inam/portion of the Inam should not be resumed, you should
appear in person or by a counsel duly instructed with proofs, in this Court on the ........................ day of 19 when the said
application will be heard and disposed of, failing which the said application will be heard and disposed of ex parte and it
will be presumed that you consent to the resumption of the Inam/portion of Inam.
Given under my hand and the seal of the Court, this the ....................................... day
of.........................................19....................
DESCRIPTION OF INAM
Form B1 FORM
FORM
FORM-B-1
[See Rule 6 (2)]
Notice under Section 77 (2) (a) of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments
Act,1987.
In the Court of..........................................at...............................................................District
........................................No............................19.
(Sub:- Inam Religious/Charitable Resumption)
Mandal Village T.D.No.
To
(Name, description and place of residence).
Whereas I have reason to believe that the whole of the Inam/portion of the Inam described below should be resumed on
account of.
Take notice that if you have any cause to show why the Inam/portion of the Inam should not be resumed, you should
appear in person or by a counsel duly instructed with proofs in this court on the day of 19 , when the aforesaid matter will
be heard and shall be disposed of, failing whwich the matter will be heard and disposed of ex parte and it will be presumed
that you consent to the resumption of the Inam/portion of the Inam.
Given under my hand and the seal of the Court, this day of ....................................19.............
Revenue Divisional Officer,
Form C FORM
FORM C'
(See Rule 9)
Application for execution of the order of grant in Ryotwari Patta in respect of the Inam under Section 77 (4) (b) of the
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act,m1987.
1. Name, description, age and place of the residence of the applicant.
2. Number and date of the order for the execution of which the application is made.
3. Whether an appeal has been preferred to the District Collector or a suit has been filed in the Civil Court against the
order, if so, with what result.

4. Name, description, age and place of residence of the persons against whom the order is to be executed.
5. Mode in which the assistance of the Revenue Divisional Officer is required-whether by delivery of land or recovery of
money allowance.
Certified that the particulars furnished herein are true to the best of my knowledge and belief.
Signature of the applicant.
Form D FORM
FORM-D
(See Rule 12)
Notice under Section 78 (1) of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act,
1987.
(Subject :-Inam......................... Mandal..................Village......................... T.D.No.............. Resumption) Appeal
from...................................of the Court of.................. ....................dated.....................
To
(Name, description and place of Residence),
Take notice that an appeal from the order of in this case has been presented by........ and registered in this court and that the
day of 19 has been fixed by this court for the hearing of this appeal. If no appearance is made by yourself in person or by
your counsel, the appeal will be heard and decided in your absence.
Given under my hand and the seal of the court, this day of......................... ........................19..................
District Collector.
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Alienation of Immovable Property
Rules, 1987
In exercise of the powers conferred by Section 80 read with Sec.153 of the Andhra Pradesh Charitable and Hindu
Religious Institutions and Endowments Act, 1987 (Act No.30 of 1987) the Governor of Andhra Pradesh hereby makes the
following rules as the same having been previously published as required by sub- section (1) of Section 153 of the said
Act.
Rule 1 Short title
These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Alienation of
Immovable Property Rules, 1987.
Rule 2
(1) Notice of any sale, exchange or mortgage of any immovable property belonging to or given or endowed for the purpose
of any charitable or religious institution or endowment shall contain the following particulars namely:(a) nature of the proposed transaction.
(b) correct description of the property relating to the proposed transaction with information regarding the survey number,
extent and boundaries and ward number and door number also, in the case of property within the limits of municipality, or
any local body;
(c) the revenue assessed on the property relating to the proposed transaction by way of land revenue, cess, quit-rent ground
rent, property tax, and the like;
(d) any encumbrances to which the property relating to the proposed transaction is subject to;
(e) in the case of mortgage, the amount for which the property is proposed to be mortgaged;
(f) in the case of sale, the price that is expected for the property on the basis of the actual price prevailing in the locality
after making due enquiries.

(2) The notice shall specify a reasonable time, not being less than thirty days from the date of the issue of the notice, within
which objection and suggestions may be sent It shall also specify the date on which an inquiry, if any, is proposed to be
held to consider the said objections and suggestions. A copy of the notice shall either be served in person, or sent by
registered post with acknowledgment due to the trustee or trustees of the religious or charitable institution or endowment
concerned, and where the property belongs to a specific endowment, such notice shall also be sent to the trustee or trustees
of the religious or,charitable institution or endowment or math to which the specific endowment is attached. Refusal or
evasion to receive the notice shall be deemed to be sufficient notice.
Rule 3
A copy of notice shall be published in the Andhra Pradesh Gazette, and also in the following manner.
(i) by affixture on the notice board of the Office of the Commissioner, Regional Joint Commissioner, the Deputy
Commissioner or Assistant Commissioner, as the case may be, having jurisdiction over the area in which the math or the
charitable or religious institution or endowment concerned is situate;
(ii) by affixture on the notice board or the front door of the math, charitable or religious institution or endowment
concerned;
(iii) by affixture on the notice board of the Municipal Office of the Gram Panchayat Office and in some other public places
in the village in which the math or religious or charitable institution or endowment concerned is situate;
(iv) by publication in the daily newspaper in the language of the locality where the math or charitable or religious
institution or endowment concerned and village in or villages in which the property concerned is situate and such
publication shall be deemed to be sufficient intimation to persons having interest:
Provided that the Commissioner may dispense with the publication in the daily newspapers in cases where the cost of the
publication will not be commensurate with the value of the transaction.
Provided further that the Commissioner shall have power with due regard to the financial condition of the institution to
order recovery of the cost of publication from the funds of the institution concerned.
Rule 4
(1) A copy of the order according permission for any sale, exchange or mortgage, in addition to being communicated to the
trustee or trustees and persons having interest, if any, who appeared in the proceedings shall also be published in the
manner laid down in Rule 3 as in the case of publication of notification of notice.
(2) The publication of the order in the manner laid down in sub- rule (1) shall be deemed to be sufficient intimation to the
persons having interest.
Rule 5
If any transaction of sale, exchange or mortgage for which sanction has been accorded by the Commissioner in accordance
with the provisions of Section 80, the sale or exchange or mortgage shall not be effected until the expiry of the time for
preferring an appeal, provided in sub-section (5) of Section 80, and where such appeal has actually been preferred, the sale
or exchange or mortgage shall be effected only after the appeal is disposed of.
Rule 6
Every sale of any immovable property permitted by the Commissioner under clause (b) of sub-section (1) of Section 80
shall be effected by tender-cum-publication by the Executive Officer of the institution or where there is no Executive
Officer, by the Chairman of the Board of Trustees in the presence of the Assistant Commissioner, in whose jurisdiction the
property is situate where the probable value of the sale does not exceed Rupees one lakh and where the probable value
exceeds Rupees one lakh such sale shall be conducted in the presence of the Deputy Commissioner, in whose jurisdiction
the property is situate. Sale of immovable property situated outside the State, shall be conducted in the presence of such
officer authorised by the Commissioner in this behalf.
Provided that where the actual bid amount secured at the auction exceeds rupees one lakh in the presence of the Assistant
Commissioner, it shall not be deemed to be invalid.
Rule 7
{The Executive Officer or the Chairman of the Board of trustees shall invite sealed tenders for the purchase price of the

property specifying the particulars prescribed in Rule 2. Fifteen days notice prior to the date of sale shall be given for
submitting the sealed tenders and such tender shall be opened after the completion of the auction. The highest price offered
in the tenders or auction, as the case may be, shall be taken into consideration for the purpose of finalising the highest bid
obtained in the tender-cum-public auction. The up-set price at the auction shall be fixed taking into consideration the value
as per the basic value register or the valuation certificate given by the Mandal Revenue Officer.}
Rule 8
The publication of tender notice shall be in accordance with clauses (ii) to (v) of Rule 3.
Rule 9
The Executive Officer or the Chairman of the Board of Trustees, as the case may be, shall before conducting the sale,
cause publication of the notice thereof in the manner provided in Rule 3 of these rules.
Rule 10
Where the sale is not conducted by public auction for want of bidders or due to any other reason, it shall be conducted on
such date as may be decided upon the trustee/Executive Officer after following the procedure laid down in these rules for
publication of notice, securing the presence of the Departmental Officer and also after obtaining the approval of the
Commissioner as to the sale conditions.
Provided that the Commissioner while approving the sale conditions may order for the publication of notice under Rules 2
and 3 notwithstanding the earlier publication of such notice, if the considers the re-publication is in the interest of the
institution or endowment.
Rule 11
The sale shall be conducted in a conspicuous place in the locality where the property is situate.
Rule 12
The Executive Officer or the trustees shall, before the auction is conducted, specify the conditions of sale after getting the
same approved by the Commissioner.
Rule 13
No representation for stopping or postponing the sale shall be entertained at the time of auction unless a stay order from
the Commissioner or the Government, as the case may be, has been obtained for stoppage or postponement of sale.
Objections received, if any, at the time of auction shall be forwarded to the Commissioner along with the sale papers for
confirmation by the Commissioner for orders.
Rule 14
The Commissioner within three months, from the date of sale shall either confirm or refuse the same and such
confirmation or refusal shall be communicated to the Executive Officer or the Trustee concerned.
Rule 15
The expenses for registration of sale, exchange or mortgage shall be borne entirely by the person or persons in whose
favour the sale, exchange or mortgage is effected.
Rule 16
Immediately after the transaction of the sale is effected shall be the duty of,the Executive Officer or the Chairman of the
Trust Board to invest the amount covered by sale proceeds in the interest yielding deposits in such forms or bank or
Treasury keeping in view the provisions of Income Tax Act and as per the rules in force and the said investment shall be
sent to the Regional Joint Commissioner for safe custody after making necessary entries in the register of investments.
Rule 17
The Departmental Officer who supervises the sale in public auction shall be ensured and satisfy himself about the
investment of the sale proceeds as per rules immediately after the transaction is effected and he shall report to the Regional
Joint Commissioner and Commissioner.

Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Office Holders and Servants
Punishment Rules, 1987
In exercise of the powers conferred by Section 37 and 38 read with Section 153 of the Andhra Pradesh Charitable and
Hindu Religious Institutions and Endowment Act, 1987 (Act No.30 of 1987) the Governor of Andhra Pradesh hereby
makes the following rules as the same having been previously published as required by sub-section (1) of Section 153 of
the said Act.
Rule 1 Short title
These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Office
Holders and Servants Punishment Rules, 1987.
Rule 2
Competent Authority means the Trustee or Executive Officer, as the case may be, of an Institution or Endowment to which
the office holder or the servant is attached.
Rule 3
In addition to the penalties specified in sub-section (1) of Section 37 of the Act, the following penalties may also be
imposed by the competent authority on an office holder or servant attached to a charitable or religious institution or
endowment, namely :(i) Censure ;
(ii) With-holding of increments or promotion ;
(iii) Reduction to a lower rank in the Seniority list or to a lower grade or to a lower stage in a time-scale of pay ; and
(iv) Recovery from pay of the whole or any part of the pecuniary loss caused to the Government or to a charitable or
religious institution or endowment by negligence or breach of orders.
Rule 4
No order imposing, on an office-holder or servant attached to a Charitable or Religious Institution or Endowment, any of
the penalties specified in Section 37 and Rule 3 above other than an order based on facts which have led to the conviction
of the office-holder or servant by a Criminal Court shall be passed except after following the procedure laid down in Rule
19 of the Andhra Pradesh Civil Services (Classification, Control and Appeal) Rules, 1963 :
Provided that this rule shall not apply where the authority competent to impose the penalty is satisfied that, for reasons to
be recorded in writing, it is not reasonably practicable to hold inquiry or give opportunity as required under aforesaid Rule
19.
Rule 5
All or any of the provisions of the aforesaid Rule 19 may, in exceptional cases and for special and sufficient reasons to be
recorded by the competent Authority in writing, be waived where there is difficulty in observing fully the requirements of
that rule provided that such waiver does not cause any injustice to the office-holder or servant charged.
Rule 6
(1) As office-holder or servant attached to a charitable or religious institution or endowment may be ordered to be under
suspension from office or service by the trustee, the Executive Officer, the Assistant Commissioner, the Deputy
Commissioner or the Regional Joint Commissioner or the Additional Commissioner or the Commissioner, as the case may
be pending investigation or enquiry into grave charges where such suspension is necessary in public interest :
Provided that where the investigation has not been completed and the action proposed to be taken in regard to him has not
been completed within a period of six months from the date of suspension, the fact shall be reported to the Government,
Commissioner, Regional Joint Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be for
orders. The period of suspension shall not, however, exceed six months without the previous orders of the Government in
the case of suspension ordered by the Commissioner or the Additional Commissioner and of the Commissioner in other
cases. Provided further that during the period of suspension he shall be paid, subsistence allowance in accordance with the
rules in Chapter-VIII of the Fundamental Rule and Subsidiary Rules of the Andhra Pradesh Government.

(2) An Office-holder or servant attached to a charitable or religious institution or endowment who is detained in custody
whether on a criminal charge or otherwise, for a period exceeding forty-eight hours shall be deemed to have been
suspended with effect from the date of detention by an order of the Authority competent to impose the suspension and shall
remain under suspension until further orders by such authority.
(3) Any order of suspension made or deemed to have been made under this rule may, at any time, be revoked by the
authority by which such order was made or deemed to have been made, or by any authority to which that authority is
subordinate.
Rule 7
Every order imposing the penalty, shall be communicated in writing to the office-holder or servant concerned.
POWERS and FUNCTIONS OF T.T.D. BOARD, 1990
In exercise of the powers conferred by Section 97 read with Section 153 of the Andhra Pradesh Charitable and Hindu
Religious Institutions and Endowments Act, 1987 (Act No.30 of 1987) the Governor of Andhra Pradesh hereby makes the
following rules as the same having been previously published as required by sub-section (1) of Section 153 of the said Act.
CHAPTER 1 Procedure for the Meeting of Board of Trustees
Rule 1
The Tirumala Tirupathi Devasthanams Board of Trustees shall invariably meet atleast once in every month at Tirumala or
at any other place for the transaction of the business of the Tirumala Tirupathi Devasthanams.
Rule 2
The meeting shall be convened by the Executive Officer who shall be the Ex-Officio Member-Secretary.
Rule 3
It shall be open to any member of the Board of Trustees to suggest subjects for inclusion in the agenda in writing atleast 10
days before the scheduled date of the meeting . The Executive Officer will scrutinize them and include in the agenda such
of the subjects, which are within the scope and functions of the Board of Trustees. When he feels that the proposed subjects
are not relevant he will submit them to the Chairman for decision whether to include or exclude them from the agenda .
The decision of the Chairman shall be final.
Rule 4
Notice of the meeting specifying therein, the date, time and place together with a copy of the agenda, shall be sent by the
Executive Officer atleast seven days prior to the date of the meeting by post to the usual place of residence of the members
of the Board of Trustees.
Rule 5
In case of emergency meeting the Executive Officer may convene meeting on giving telegraphic notice of two days.
5-A. All papers relating to the agenda shall be made available to the Chairman and Members for inspection at the time of
or before the commencement of the meeting.
Rule 6
Every meeting of the Board of trustees shall be presided over by the Chairman and in his absence by the Commissioner of
Endowments who shall be a Member-Ex-Officio.
Rule 7
If within half-an-hour after the time of appointment for the meeting, a quorum is not present, the meeting shall stand
adjourned unless the members present agree to wait longer.
Rule 8
Minutes of the proceedings of each meeting shall be drafted by the Executive Officer and approved by the Chairman or the
Commissioner who presides over such meeting as the case may be.

Rule 9
The minutes book shall be kept in the office of the Executive Officer, T.T.Devasthanams.
Rule 10
The minutes shall be recorded in Telugu or English.
Rule 11
The Chairman or the Commissioner who presides over the meeting, as the case may be, shall maintain order and decorum
at the meetings and the subjects on the agenda shall be taken for consideration in the order in which they appear in the
agenda, unless it is decided at the meeting by a majority vote that they should be taken up otherwise:
Provided that it shall be open for the Board of Trustees to take up for consideration on any subject not included in the
agenda, but which is considered to be urgent and important and brought before the meeting by the Executive Officer or any
Member, if it is so decided at the meeting by a majority vote.
Rule 12
Within a week from the date of the meeting a copy of the proceeding of such meeting shall be forwarded to the
Government for information.
Rule 13
(1) The Board of Trustees shall lay down general lines of policy in accordance with the Act and in pursuance thereof it
shall be competent to consider and recommend policy guide lines to the Tirumala Tirupathi Devathanams on (a) transport including construction of roads and communications;
(b) accommodation;
(c) catering;
(d) protected water supply, sanitation and other allied matters;
(e) orderly darshan and for worship
(f) safety to person and property;
(g) medical and health facilities, education;
(h) such other matters of policy on general superintendence and review in relation to the administration of the Tirumala
Tirupathi Devasthanams having regard to public interest and the services and amenities to be provided to, and the welfare
and safety measures to be undertaken for pilgrims, devotees and worshippers resorting to Tirumala Tirupathi
Devasthanams; and
(i) Maintenance of such other institutions financed by Tirumala Tirupathi Devasthanams.
(2) The Board of Trustee may constitute as many Special committees as it may consider necessary for examination of any
subject or proposal and give its recommendations. Such recommendations shall be placed before the Board of Trustees for
consideration and decision.
(3) Notwithstanding anything contained in clause (1) above, where the Executive Officer considers that a policy resolution
recommended by the Board of Trustees:
(i) has not been passed according to law, or
(ii) is in excess or abuse of powers conferred on it by or under the Act or by any other law, or
(iii) if implemented, is likely to cause financial loss to the Tirumala Tirupathi Devasthanams, danger to human life, health
or safety or is likely to lead to a riot or breach of peace, or.
(iv) if the Board of Trustees still adhere to its original order or resolution the executive officer shall report the matter to the
Government whose orders shall be final in the matter, and till such time the Government passes an order, the resolution of
the Board of Trustees shall not take effect.

CHAPTER 2 Rules relating to payment of Honorarium, T.A. and D.A. to Chairman or members of Board of
Trustees
Rule 14
The conditions for the payment of Travelling Allowance and Daily Allowance to the Commissioner (Endowments
Department) Ex- Officio Member and to Ex-Officio Member-Secretary, Executive Officer shall be the same as those for
other Members of the Board of Trustees.
Rule 15
(a) To attend every meeting of the Board of Trustees,the Chairman and the other members of the Board of Trustees shall be
entitled to Air Fare from the Airport nearest to their place of residence to the place of meeting and back. They will also be
entitled to travel by the highest class of the available transport and the claim shall be limited to first class railway fare.
*{They will also be entitled to a compensatory allowance of Rs.150.00 for meeting at Tirumala/Tirupathi and Rs.200 for
the meeting held outside Tirumala/Tirupathi} for every day or part of a day of journey or halt, a day starting from 12
midnight. Compensatory Allowances will be allowed only once, if a day happens to be both a day journey and a day of
halt. If such journey falls on two days they will be entitled for compensatory allowance for both the days.
(b) The chairman and the members of the Board of Trustees will be entitled to travel to any other place in India on bona
fide work in connection with the affairs of the Tirumala Tirupathi Devasthanams. Such tours should except in the case of
Chairman be approved before hand by the Board of Trustees by a resolution. For such tours the Chairman and the
Members of the Board of Trustees will be eligible to T.A and D.A at the same rates as for the meeting of Board of Trustees.
Rule 16
Such of those members who are Members of the Parliament or the State Legislature may for purpose of Rule 17, travel to
the place of meeting by Air from Delhi or Hyderabad and back while the Parliament or the State Legislature is in session
and they shall be eligible for travelling allowance from Delhi or Hyderabad as the case may be, at the rates specified in
Rule 15.
Rule 17
The Chairman shall also be entitled to a free Telephone at his residence and a Car. For private trunk calls on the phone and
for private trips by the Tirumala Tirupathi Devasthanams car the usual charges as laid down by the Tirumala Tirupathi
Devasthanams shall be paid by the Chairman. For this purpose a register of trunk calls for the phone and a log book for the
car will be maintained by the Chairman and signed by him daily.
Rule 18
The Chairman shall also be entitled to a private Secretary and two Attenders. The post of the Private Secretary will carry
the scale of pay and all other allowances of a Assistant Executive Officer in Tirumala Tirupathi Devasthanams with special
pay of Rs.100.00 per month.
Rule 19
The Executive Officer will before the close of every meeting of the Board of Trustees arrange to get particulars of the
journey made by the Chairman and Board of Trustees (other than Ex-Officio Members) for arrival and departure and
arrange to pay them their dues on the spot on obtaining a simple stamped receipt by drawing sufficient money in advance.
The same procedure shall be followed for any other tours by the Chairman of Board of Trustees for bona fide purposes in
connection with the affairs of the Tirumala Tirupathi Devasthanams to any place in India other than Tirumala.
CHAPTER 3 Resignation of the Chairman/Chair-Person/Trustee
Rule 20
The Executive Officer shall immediately on receipt of a letter of resignation from the Chairman or any Member of the
Board of Trustees other than an Ex-Officio Members, submit the same to the Government. On receipt of the same, the
Government, shall accept it, unless there are reasons to the contrary, and the resignation shall take effect from the date of
such acceptance.
CHAPTER 4 Administering oath of office and Secrecy to Chairman/Chair- Person/Trustee

Rule 21
(a) Before the Chairman or a Trustee enters upon his office, the Executive Officer or any officer nominated by him and in
the case of Executive Officer the Joint Executive Officer or any officer nominated by him shall administer the oaths of
office and secrecy in the appropriate form appended hereunder, at Tirumala near the Garudalvar Sannidhi in the
Tirumamanimandapam in Sri Venkateswara Swamy Temple and the oaths shall be taken in the name of Lord Venkateswara
Swami. The oaths may be taken either in Sanskrit, Telugu, Hindi or English.
CHAPTER 5 Dissolution and reconstitution of Board of Trustees
Rule 22
The Commissioner may recommend to the Government the dissolution of the Board of Trustees under Section 105 of the
Act for all or any of the following reasons:
(i) If the Board of Trustees have failed to perform its duties and functions imposed by or under the Act; or
(ii) If the Board of Trustees have exceeded any of the powers conferred on it by or under the Act; or
(iii) If the Board of Trustees is incompetent to carry out all or any of the purposes of the Act or the Rules framed
thereunder; or
(iv) If the Board of Trustees have abused any of the powers conferred on it by or under the Act; or
(v) If the Board of Trustees have not taken sufficient precautions to safeguard the interests of Tirumala Tirupathi
Devasthanams; or
(vi) If the board of Trustees have acted in any way prejudicial to any interest of the Tirumala Tirupathi Devasthanams; or
(vii) If the Board of Trustees have disregarded any legal or valid instructions, directions, guide lines or orders issued to it
by the Government under any of the provisions of the Act No.30 of 1987; or
(viii) if the Board of Trustees have not conducted its affairs with the care and dedication that is expected of such a sacred
institution; or
(ix) If the Board of Trustees have in the opinion of the Government conducted its affairs generally in such a way as to
make its continuance not desirable; and or
(x) If the Government consider that there are other valid reasons for such dissolution.
Rule 23
The Government shall, on receipt of the report of the Commissioner and on being satisfied that there is a prima facie case
for ordering dissolution of the Board of Trustees, communicate to the Executive Officer the grounds on which they propose
to do so, and fixing a reasonable time of not less than 15 days from the date of communication to the Executive Officer
direct the Board of Trustees to show cause against such proposal for dissolution.
Rule 24
The Executive Officer, shall immediately on receipt of the communication from the Government specially convene an
extra- ordinary meeting of the Board of Trustees and place the matter before it for its consideration. The meeting shall in
no case be adjourned.
Rule 25
The Executive officer shall communicate the explanation or objections of the Board of Trustees, to the Government as to
reach them within the time fixed by them in this behalf. If on the day fixed for such extraordinary meeting the Board of
Trustees fails to meet or if there is no quorum, or if the Board of Trustees does not show any cause, the Executive Officer
shall forthwith report it to the Government and such failure shall be deemed to imply that the Board of Trustees has no
explanation or objection to offer.
Rule 26
The Government after consideration of the explanation or objection if any of the Board of Trustees, as the case may be,
may, if they are not satisfied with it, for reasons to be recorded in writing and by a notification to be published in the

Andhra Pradesh Gazette dissolve the Board of Trustees from such date as may be specified therein.
Rule 27
With effect from the date specified for dissolution of the Board of Trustees in the notification, all its Trustees including the
Chairman shall forthwith be deemed to have vacated their offices as such.
CHAPTER 6 Dharma Prachara Parishad
Rule 28
The Board of Trustees, for the effective administration of Tirumala Tirupathi Devasthanam Dharma Prachara Parishad
established under Section 12 of the Act, shall constitute an Executive Committee consisting of the following members. 1.
The Chairman of the Board of Trustees; 2. The Commissioner of Endowments; 3. The Executive Officer of Tirumala
Tirupathi Devasthanams; 4. Two members of the Board of Trustees nominated by the Board of Trustees.
Rule 29
It shall be competent for the Executive Committee to co-opt not more than three members for any specified period of time
for the purpose of advising the Executive Committee in the implementation of the objectives and programmes of the
Parishad.
Rule 30
(a) The Executive Committee shall be competent to formulate policies and programmes for the implementation of the
objectives of the parishad and also to execute the same subject to the control of the Board of Trustees.
(b) The Secretary of the Dharma Prachara Parishad shall be the Ex-Officio Convenor and incharge of day-to-day
administration of the Parishad.
Rule 31
(1) The Dharma Prachara Parishad shall meet atleast once in three months.
(2) It shall have a whole time Secretary.
(a) who shall receive such remuneration or honorarium as the Dharma Prachara Parishad may determine;
(b) who shall possess such qualifications as the Dharma Prachara Parishad may determine.
(c) who shall be a person professing Hindu Religion and well versed in the Hindu Dharma Sastras and their exposition to
the people; and
(d) who should also be a man of integrity and character and devoted to the promotion and propagation of Hindu Dharma.
Rule 32
Every member other than the Chairman and Ex-Officio Member shall hold office, for such period which shall be coterminus with the term of Office as Member of the Board of Trustees.
Rule 33
It shall be lawful for Dharma Prachara Parishad to accept to the credit of its fund any grant or donation by any institution
or person.
Rule 34
The funds of the Dharma Prachara Parishad shall be utilised for carrying out all or any of the objects mentioned in subsection (3) of Section 112 of the Act.
Rule 35
The Headquarters of the Dharma Prachara Parishad shall be at Tirupathi and the said Parishad may establish branch offices
at such other place/places as it considers necessary to carry out all or any of the purposes.
Rule 36 It shall be the duty of the Executive Committee
(a) to organise under the guidance of the Dharma Prachara Parishad its activities in furtherance of its object and to utilise

its funds generally for working out any scheme therefor and particularly those designed; and (i) to inculcate religious
discipline and moral values among the people and younger generation. (ii) to install faith in the fundamentals of the Hindu
Dharma and its tenets and way of life in India. (iii) to provide for moral and religious instructions classes in the schools,
and (iv) to encourage by suitable grants or otherwise the performance of yagnas etc., for common good and holding sadas
etc., for elucidation of Vedas, Sastras, etc.
(b) to propagate the tenets of Hindu Dharma through persons well versed in the Hindu Dharma sastras and their
expositions to the people by arranging for either individual or special lectures or series of lectures and to make suitable
sambhavanas in each case; to train Dharma Prabhodhaka Acharyas and Dharma Pracharakas and such other personnel as
may be necessary for implementing the objectives of Dharma Prachara Parishad.
(c) to undertake the compilation, printing and publication of:- (i) simple prayers suitable for daily parayana. (ii) simple
book-lets explaining the basic tenets of Hindu Dharmas. (iii) books suitable for moral, religious and spiritual instructions
for school going children containing simple select stories from epics, such as the Ramayana, the Bhagavatham and the
Mahabharatham depicting the lives of ideal personages.
(d) to compile suitable books designed to enable the common man to adopt the Hindu way of life in his day-to-day life;
(e) to undertake the promotion and learning of Sanskrit language and literature;
(f) to arrange for periodical congregational prayers;
(g) to undertake the printing in English, Sanskrit, Telugu and all other language of India and to arrange for free or
subsidised distribution of the whole or parts of the Bhagavad Gita or other books of Hindu Religion to all University
students professing Hindu Religion or having faith in it at the time of the convocation or to other students on passing out
their 10th Class or intermediate or equivalent examination for their reverent and constant study or to other young students
in lower class to inculcate moral;, ethical and spiritual values in them,
(h) to undertake the printing and free or subsidised distribution of stotras and other booklets containing the purport,
observance or significance of festivals that are celebrated in the Hindu House holds on several occasions in the year like
Srirama Navami, Krishna Janmastami, Ganesh Chathurthi, Durgapuja (Navarathri), Mahasivarathri etc.
(i) to print and distribute free of cost or at subsidised rates select psalms (verses) or sayings of the realised souls of India
among Children and others.
(j) to award prizes in competitions of recitals of sastras etc., in praise of Hindu Gods and Goddesses;
(k) to arrange for the pracharaka serving in the area and other suitable persons to visit prisoners in the jails, schools
professing Hindu Religion and give holy prasadams and advise prisoners to lead a good life in future and the patients in
hospitals to do everything for their comfort.
Rule 37
For carrying out its object, the Executive Committee may constitute local committees at village, block and District levels
in the State and make such arrangements as it considers necessary to propagate the tenets of Hindu Religion outside the
State.
Rule 38
The Dharma Prachara Parishad may give grants in aid of appropriate amounts to other institutions or organisations or
hereditary Acharya Peetham engaged in all or any of the activities connected with the aforesaid purposes or the Dharma
Prachara Parishad.
Rule 39
Every meeting of the Dharma Prachara Parishad or the Executive Committee shall be convened by the Secretary of the
Dharma Prachara Parishad.
Rule 40
The Dharma Prachara Parishad and the Executive Committee shall ordinarily meet at Tirumala or at Hyderabad or at other
place as may be fixed by it for the transaction of its business and on such days and at such time as may be specified by it in
a notice.

Rule 41
Notice of the meetings, with a copy of the agenda shall ordinarily be sent by post by the Secretary to the members of the
Governing Body or the Executive Committee to their usual place of the residence giving seven days clear notice. All the
members of the governing body shall ordinarily be present at the meeting but members who are heads of the Maths may be
represented by their authorised representatives.
Rule 42
The quorum for a meeting of the governing body also of the Executive Committee shall be three.
Rule 43
All questions which may come up before the governing body or the Executive Committee at any meeting shall as far as
possible be decided by obtaining the consensus of the members present.
Rule 44
The members of the Executive Committee except the Chairman of the Board of Trustees, the Executive Officer of the
Tirumala Tirupathi Devsthanams and the Commissioner shall in respect of journeys performed by them be entitled to draw
actual travelling expenses and daily allowance at the rate admissible to the member of a class I Committee of the State of
Andhra Pradesh. The Chairman of the Board of Trustees, Tirumala Tirupathi Devasthanams, the Executive Officer,
Tirumala Tirupathi Devasthanams and the Commissioner will draw travelling allowance and daily allowance at the same
rates and conditions as for a meeting of the Tirumala Tirupathi Devasthanams Board of Trustees.
Rule 45
The Executive Committee, may in consultation with the Dharma Prachara Parishad make regulations generally to carry out
all or any of the purposes of these rules and in particular in respect of the following matters namely; (1) Establishment and
office procedure; (2) Budget, Income and Expenditure; (3) Audit of accounts; (4) Investments of moneys and operating on
bank accounts and the like; (5) Any other matter connected with or incidental to the above items in the functioning of the
Dharma Prachara Parishad; and (6) Qualifications to be possessed by the paid Secretary. CHAPTER-VII The Sri
Venkateswara Sistacharya Vidya Samstha.
Rule 46
The Sri Venkateswara Sistacharya Vidya Samstha, hereinafter referred as The Samstha' established under Section 113(1) of
the Act shall be an autonomous body or a trust to be created by the Tirumala Tirupathi Devasthanams the object of which is
the preservation and propagation of vedic learning and knowledge in the traditional mode.
Rule 47
The administration and management of the Samstha shall be as laid down by a resolution by the Board of Trustees.
Rule 48
The members of the Samstha shall be persons who have absolute faith in the traditional mode of vedic learning.
Rule 49
The Samstha shall have plenary powers in the matter of effectuation throughout Bharat, of the schemes mentioned in
Section 113 of the Act, and other schemes Ejusdem, Generis, not inconsistent with those mentioned in Section 113
entrusted to the Samstha for implementation.
Rule 50
The foundation grant and all moneys belonging to the Samstha shall be irrecoverably and permanently invested in
Nationalised Banks in the joint names of the Samstha and Tirumala Tirupathi Devasthanams to earn the maximum interest
under a legal registered agreement.
Rule 51
The Samstha shall be entitled to receive donations and other financial aid from individuals and institutions and also gifts of
property movable-immovable.

Rule 52
The Samstha shall have full powers to frame its own regulations for the conduct of its affairs and for effectuation of
various schemes.
Rule 53
For better co-ordination and more efficient administration, the Samstha may refer it is organised and when it is fit to take
over the administration and the implementation of all existing institutions and schemes of the Tirumala Tirupathi
Devasthanams, which are now subsisting the objects of the Samstha as detailed in Section 113(2) of the Act.
Rule 54
On a request by the Samstha, the Tirumala Tirupathi Devasthanams may by a resolution handover all such institutions
together with enough capital grant whose income at the maximum prevailing bank rates of interest for deposits, will be
enough to meet the annual recurring costs.
Rule 55
The Samstha will be the agency for the selection and training of Veda Pandits for the various Veda Parayana Schemes of
Tirumala Tirupathi Devasthanams.
Rule 56
The Samstha will formulate its own rules for such selection and training.
Rule 57
The Samstha will, after its formation formulate its concrete term and proposals to further the objects of the Samstha as laid
down in Section 113 (2) of Act 30 of 1987.
Rule 58
Till such time as the Samstha is fully formed and start functioning and frame its own rules, the Board of Trustees of
Tirumala Tirupathi Devasthanams will, by a resolution, lay down a procedure for the conduct of business.
CHAPTER 8 Contribution to the Endowments Administration Fund
Rule 59
The Executive Officer, Tirumala Tirupathi Devasthanams shall furnish to the Commissioner a return of Annual Income for
the previous financial year on or before 15th May of each year, after getting it approved at a meeting of the Board of
Trustees at which the Commissioner is present. Such return of annual income will be accepted as final.
Rule 60
On receipt of the Annual Income return, the Commissioner shall make the assessment at the rate provided in the Act, on or
before 30th June of every year.
Rule 61
The Commissioner shall write to the Executive Officer immediately to remit the amount so fixed and the Executive Officer
shall arrange payment on or before the 31st July of every year.
Rule 62
It shall be open to the Commissioner to give extension of time at his discretion till the end of December every year for the
reasons to be recorded in writing.
CHAPTER 9 Maintenance of Accounts of the Tirumala Tirupathi Devasthanams and Audit
Rule 63
The financial Advisor and Chief Accounts Officer who shall be administratively subordinate to the Executive Officer will
be responsible for keeping regular accounts of all receipts and disbursements for each financial year separately in the
matter laid down in the Tirumala Tirupathi Devasthanam Manual of Accounts.

Rule 64
He shall also function as the Pay and Accounts Officer and cheque drawing and disbursing officer for the Tirumala
Tirupathi Devasthanams. On his advice the Executive Officer may authorise any other officer of the said devasthanams, to
function as cheque drawing and disbursing officer subject to restrictions and conditions as he may specify.
Rule 65
The Financial Advisor and Chief Accounts Officer shall also be responsible for the preparation of the annual budget and
for spending the appropriation of the annual budget and for spending the appropriation under each head properly. He shall
be in overall administrative charge of the budget payments, accounts and audit of the Devasthanams including all office
and the staff of the Devasthanams. He should be consulted by the Executive Officer on all or any of the matters regarding
the expenditure in the Devasthanams, on work bills, contracts, investments in banks etc. The Executive Officer may even
over rule his advice for reasons to be recorded in writing.
Rule 66
The advice of the Financial Advisor and Chief Accounts Officer can be over ruled only by the Executive officer personally
and on such over-ruling a brief resume of the case will be entered in an objection book to be maintained for the purpose
and will be submitted to the Board of Trustees every month.
Rule 67
It shall be the duty of the Financial Advisor and Chief Accounts Officer and of all officers and servants working under him
and of any person having concern in the administration of the Tirumala Tirupathi Devasthanams to produce or cause to be
produced before the Auditors all accounts, records correspondence, plans, other documents and property including moneys
relating to the T.T.D. to furnish them with such information as may be required and to afford them all such assistance and
facilities as may be necessary for the audit of the accounts of the Tirumala Tirupathi Devasthanams.
Rule 68
After completing the audit for any financial year or for any shorter period or of any transactions or series of transactions,
the auditor shall send the report to the Government marking a copy of it to the Executive Officer.
Rule 69
The Auditor shall specify in his report all cases of irregular, illegal or improper expenditure or of failure to recover moneys
or other property due to the Tirumala Tirupathi Devasthanams or of loss or of waste of money or other property thereof,
caused by neglect or misconduct or misapplication or collusion or fraud or breach of trust or mis-appropriation on the part
of any officer or servant of the Tirumala Tirupathi Devasthanams or any other person.
Rule 70
The Executive Officer shall get the audit report scrutinised by the Financial Advisor and Chief Accounts Officer get a brief
summary on all salient points prepared by him and place it before the Board of Trustees within thirty days from the date of
receipt of the report for its information and for issue of such instructions as it deems fit.
Rule 71
The Financial Advisor and Chief Accounts Officer shall get the defects or the irregularities pointed out by the auditor
rectified and prepare a rectification report which shall be placed by the Executive Officer before the Board of Trustees for
such orders it deems fit.
Rule 72
Where on consideration of the audit report and the report of the Executive Officer, the Board of Trustees thinks that any
officer or servant was guilty of illegal expenditure or of loss or waste of money or other property thereof caused by
misconduct, misapplication, collusion, fraud, breach of trust or misappropriation it may direct the Executive Officer to take
disciplinary action against the person concerned and also to take such steps as are deemed necessary to take good the loss
involved from the persons concerned. The Board of Trustees may also, without prejudice to the disciplinary action direct,in
deserving case, institution of criminal proceedings.
Rule 73

The Financial Advisor and Chief Accounts Officer shall also conduct a physical verification every year of all valuable
properties of the Tirumala Tirupathi Devasthanams and the Temples, like temple jewellery, temple vessels, vahanams,
Tirumala Tirupathi Devasthanams furniture stores, stock etc., etc., and give a physical verification report before 30th June
of that year. This will have to be put up to the Board of Trustees at its first meeting to be held in July every year for review.
The Financial Advisor and Chief Accounts Officer will also prescribe suitable registers to be maintained for this purpose
and will certify in his report if such registers are properly and regularly maintained.
CHAPTER 10 Audit Report
Rule 74
The Auditor shall send a report to the Government on the following matters;
(a)
(i)Whether the accounts and registers required to be maintained are kept.
(ii) Whether the accounting manual introduced as in the Appendix- III is being fully followed or not, and
(iii) If the Accounts officer has been divested of all his other duties excepting writing up the accounting work of the
Tirumala Tirupathi Devasthanams in the new form as in Appendix III;
(b) Whether all the immovable properties and rights, such as fishery rights, to long grass in village tanks, right to usufruct
of the trees, and the like not used by the Tirumala Tirupathi Devasthanams for its purposes have been leased out in
prescribed manner and to the advantage of the Tirumala Tirupathi Devasthanams and lease deeds have been got executed
in all cases and registered, where necessary and if in any case such properties or rights have not been leased or lease deeds
have not been taken, what such cases are;
(c) Whether the various items of income, amounts due to the Tirumala Tirupathi Devasthanams have been realised at the
proper times and whether due steps to recover the amounts over due have been taken and, if not, in which cases such action
has not been taken.
(d) Whether any claims have become barred by the law of limitation and, if so, what such cases are and the person or
persons responsible for allowing the claims to become time barred and the quantum of amount to which each person is
responsible.
(e) Whether all collections have been brought into accounts without delay;
(f) Whether any claims have been written off and, if so, to what extent and under what authority and the reasons therefor as
recorded by the authority ordering the write off;
(g) Whether the expenditure is in accordance with the sanctioned budget and if there are deviations from such budget what
those deviations are and if there is excess expenditure over budget sanctions, whether the same have been duly approved or
ratified by the competent authority.
(h) Whether every item of expenditure has been sanctioned by the authority competent in that behalf and is supported by a
proper voucher;
(i) Whether there is any item of expenditure which, in the opinion of the auditors, is, prima facie, extravagant;
(j) Whether there has been any diversion of funds or properties for purposes other than those specified in the Act;
(k) Whether advances made have been recouped or adjusted without delay and advances pending adjustment, outstanding
on the date of audit.
(l) Whether moneys not required for immediate expenditure have been deposited in banks and surplus funds have been
invested.
(m) Whether all donations or offerings in kind are accounted for and whether donations made as contribution for specific
purposes are earmarked and in other cases are invested in interest yielding securities.
(n) Whether in respect of building works check measurement was done by the competent authority before final payment
was made and whether the necessary subsidiary accounts and registers such as measurement books, stock books, muster
rolls, tenders and agreements are kept;

(o) Whether securities have been obtained from the staff incharge of collections or valuables and security bonds got
executed.
(p) Whether proper safeguards have been made to preserve the costly and valuable jewellery and rare pieces of art or
images in safe custody.
(q) Whether the sanction of the prescribed authority has been obtained for the creation of the posts and scales of pay and
allowances and in the case of fresh entrants that certificates of age, health and vaccination are enclosed to the first pay bill;
(r) Whether a dittam is prepared and got sanctioned by the prescribed authority and that the expenditure in this regard is
strictly in accordance with the sanctioned dittam;
(s) Whether in respect of all refunds of deposits the claim from the party for the refunds is forthcoming that the amount
referred to is supported by corresponding credit in the concerned deposit register that the fact of refund is duly recorded
against the concerned items in the deposits register and that the payee's acknowledgment, stamped whenever necessary, is
obtained from the payee;
(t) Whether the annual requirements of the various supplies and services are assessed at the beginning of the year, that
tenders or quotations have been invited or called for in respect of all supplies and services in the prescribed manner, that
the rules regarding invitation of tenders, obtaining of Earnest Money and Security Deposits and execution of agreements
are strictly adhered to.
Rule 75
(1) The auditor shall in the course of audit, verify the debenture share certificates, Government bonds or fixed deposits and
other securities and the bank pass books belonging to the institutions and report whether they are found correct and they
are readily forthcoming.
(2) The auditor shall report whether any investments of securities have been encashed before the date of maturity and, if
so, whether such encashment was done with the previous permission of the competent authority or not and whether the
proceeds after such encashment have been duly spent for the purposes for which the encashments were reported and
sanctioned for. It shall be verified whether income tax exemption certificates were obtained.
(3) The auditor shall also verify whether an inventory (register for the jewels and valuables belonging to the institutions) is
maintained and, if so, whether they are intact and correct and whether it is being periodically inspected by such officers as
my be appointed by the Board of Trustees.
(4) The auditor shall append to his report;
(a) a consolidated statement of receipts and charges under the budget heads;
(b) a consolidated statement of income and expenditure.
(c) a consolidated statement of assets and liabilities.
(d) a statement of the debentures, share certificates, Government bonds and other securities;
(e) a statement of the demand, collection and balance of all items of revenue or income both arrears and current,
outstanding in cash and in kind at the end of the financial year and of the names of the tenants or other persons, from
whom the arrears are due with details for the year for which they are due in respect of all the temples and institutions in the
Tirumala Tirupati Devasthanams.
(5) The auditor shall prepare an abstract of the auditor accounts receipts and charges, income and expenditure, balance
sheet and submit two copies thereof along with the auditor report.
CHAPTER 11 Depositing of Tirumala Tirupathi Devasthanams Funds
Rule 76
The moneys received by Tirumala Tirupathi Devasthanams shall be in the custody of the Financial Advisor,and Chief
Accounts Officer subject to the overall control and orders of the Executive Officer.
Rule 77
All moneys received by the Tirumala Tirupathi Devasthanams in excess of the limit to be laid down by the Board of

Trustees for immediate purpose shall be deposited in a Scheduled Bank as defined in the Reserve Bank of India Act, 1934
or Government Treasury or Co-operative Bank or Regional Rural Bank or Housing Development Finance Corporation
(HD FC).
Rule 78
(a) Deposits of moneys under Rule 85 shall be made in the name of the Tirumala Tirupathi Devasthanams. The Financial
Advisor and Chief Accounts Officer subject to the over all control and orders of the Executive Officer shall have the power
to withdraw such deposits or any part thereof and operate on the banks accounts.
(b) No money shall be withdrawn from the bank unless it is required for immediate payment for the purposes or the
Tirumala Tirupathi Devsthanams.
Rule 79
The Financial Advisor and Chief Accounts Officer shall constitute Tirumala Tirupathi Devasthanams Employees Pension
Fund, Gratuity Fund and Provident Fund separately duly setting apart the amount and create irrevocable trust for the
purpose of discharging the liabilities towards the employees of Tirumala Tirupathi Devasthanams. He should maintain and
render proper accounts to,the Board of Trustees of the funds.
Rule 80
Any such moneys belonging to the Tirumala Tirupathi Devasthanams and not required for immediate expenditure shall be
invested.
(a) in one or other of the following securities namely:(i) promissory notes, debentures, stock or other securities of the Central Government.
(ii) promissory notes, debentures stock or other securities of the State Government.
(iii) stock or debentures, or shares in companies, the interest where in shall have been guaranteed by the Central or the
State Government.
(b) in fixed deposits for periods not exceeding six years in any Scheduled Bank as defined in the Reserve Bank of India
Act, 1934 or in any Government Treasury under the category of "Interest bearing Deposits".
(c) in the Tirumala Tirupathi Devasthanams employees Co-operative Bank not exceeding Rs.15 lakhs.
Rule 81
The investments under Rule 88 (a) and (b) shall not be pledged, encashed or withdrawn without the permission of the
Board of Trustees.
CHAPTER 12 Religious and Charitable Purpose for which the funds of Tirumala Tirupathi Devasthanams may be
utilized
Rule 82
For Construction of Kalyanamantapams, Auditoriums.
Rule 83
For Construction of Geetha Mandirams.
Rule 84
Establishment and maintenance of schools for the training of Archaka, Adhyapaka and Vedaparayanadars and for the study
of Divya Prabhandhams and the like for furthering education in Sanskrit.
Rule 85
Loan to overseas temples.
Rule 86
Feeding of pilgrims visiting Tirumala.

Rule 87
For construction of choultries at various pilgrim centres.
Rule 88
For such other purpose as the government may direct from time to time.
CHAPTER 13 Furnishing of Security
Rule 89
The Board of Trustees shall declare by a resolution the post, or category of or class of posts in the Tirumala Tirupathi
Devsthanams the holders of which shall have to furnish security and the amount of security to be furnished.
Rule 90
No persons appointed to a post for which security has to be furnished shall assume office, unless he furnished the security
fixed for the post within 15 days of the receipt of the order of appointment or within such period as may be fixed in the
order of appointment.
Rule 91
The security to be furnished by a person may be in the form of;
(a) Cash or
(b) Promissory notes of the State Government or any other State Government or the Union Government or Municipal
debentures or Port Trust bonds or.
(c) stock certificates of the State Government or any other State Government or the Union Government, or
(d) Post Office Savings Bank Deposits, or
(e) Post Office cash certificates and National Savings Certificates, or.
(f) Deposit receipt in any of the Scheduled Banks, or
(g) Unencumbered immovable property.
Rule 92
(1) Where Security is furnished in any of the forms mentioned in Clauses (b) to (g) of the Rule 91,the provisions of the
Andhra Pradesh Financial Code for the time being in force relating to the conditions subject to which such form of security
shall be accepted, shall as far as may apply to such security.
(2) Where security is furnished in the form of cash it shall be invested in any of the forms of securities mentioned in Rule
92 as the person furnishing the security desires and the interest derived from such investment shall be paid to him. No
interest shall become due or in any event payable till the security amount is actually invested.
CHAPTER 14 Levy of Toils
Rule 93
The Board of Trustees shall from time to time decide upon the places on any road situated within the Tirumala Hills area
leading to Tirumala as mentioned under sub-section (4) of Section 114 of the Act at which tolls shall be levied and may
cancel or modify such decision.
Provided that tolls shall not be levied and collected at more than one such place on each road.
Rule 94 Publication
The particulars relating to the places decided upon by the Board of Trustees under Rule 93 shall be published.
(a) by affixture on the notice board of the office of the Executive Officer, and the Municipal Office, Tirupathi.
(b) by affixture in any other conspicuous place in Tirupathi chosen by the Executive Officer; and

(c) in the District Gazette in all languages spoken by the People.

Rule 95
Construction of toll bars:- The Board of Trustees shall construct toll bar gates and gate keepers stations at the places
referred to in Rule 93.
Rule 96
(1) The payment of tolls in respect of any carriage or cart covers the animals engaged in drawing it other than elephants
and camels.
(2) Tolls are leviable upon carriages or carts irrespective of the means of traction employed.
(3) Not more than single payment of toll shall be demanded in respect of any vehicle or animal except in the case of luxury
tourist taxi or local taxi during any one period of twenty four hours counted from midnight to midnight and on such
payment being made a receipt in the form in Appendix-II shall be granted by the toll keeper.
Rule 97 Payment of Tolls
No person with any vehicle or animal mentioned in sub-rule (1) of Rule 96 shall with the intention to evade payment of
tolls, go off or pass from any road on which a toll bar, gate or gate keepers station has been constructed under Rule 95
through or over any land within a distance of 5 kilometres therefrom such land not being owned or occupied by such
person and not being public road.
Rule 98
(1) An Officer of the Tirumala Tirupathi Devasthanams incharge of a toll bar, gate or gate keepers station, where the
collection of tolls is made under Section 114 (4) (a)and the lessee or his authorised agent when the collection is farmed out
under Section 114 (4) (a) shall be deemed to be the Officer appointed to collect tolls within the meaning of Sections 3 and
5 of the Indian Tolls Act,1851.
(2) The Executive Officer of the Tirumala Tirupathi Devasthanams, or an Officer authorised by him, shall be deemed to be
the Officer appointed to superintend the collection of tolls within the meaning of Section 3 of the Indian Tolls Act,1851.
Rule 99 Exemption
No tolls shall be levied on:(a) Any Vehicle or animal belonging to the Tirumala Tirupathi Devasthanams or the State Government when it is
proceeding on official duty.
(b) Any animal entering the Tirumala Hills area through a toll bar gate or gate keeper"s station for the purpose of grazing
or drinking water, or.
(c)Any vehicle or animal being taken to Tirumala for being offered as a gift to the temple; or
(d) Any other vehicle or animal which may be exempted by the Executive Officer Tirumala Tirupathi Devasthanams, for
special reason.
Rule 100
Where the collection of Toll is farmed out , the lessees shall not collect Tolls at rates higher than those specified in the
notification issued by the Government under Section 144(4)(a).
Rule 101
A table showing the rates of tolls leviable shall be placed legibly written or painted in English and in the Local language in
a conspicuous place near each to all bar,gate, gate keeper"s station.
CHAPTER 15 Collection of Income due to Tirumala Tirupathi Devasthanams
Rule 102
Every item of income of the Tirumala Tirupathi Devasthanams shall be collected regularly and, as far as may be, on the
date on which it falls due.

Rule 103
The Financial Advisor and Chief Accounts Officer of the Tirumala Tirupathi Devasthanams shall be responsible for
making all collections of income , whether in cash or in kind .
Rule 104
The Financial Advisor and Chief Accounts Officer or any other Officer authorised by him shall grant receipts for all items
of income and for all offerings and gifts in cash and kind received by the Tirumala Tirupathi Devasthanams .
Rule 105
Where an Officer of the Tirumala Tirupathi Devasthanams is authorised to make collections, a receipt shall be issued by
the officer . Such collections shall not be utilised directly by the officer for any purpose but shall be credited to the
Tirumala Tirupathi Devasthanams Account forthwith.
Rule 106
Temporary or permanent receipt books, with receipts in counter foil bearing printed machine numbers, shall be maintained.
The signature of the person to whom the receipt is issued or his thumb impression shall be obtained with date on the
reverse of the duplicate of the receipt in token of having obtained the receipt.
Rule 107
All collections shall be brought into account by the Financial Advisor and Chief Accounts Officer without delay.
Rule 108
No persons other than the Financial Advisor and Chief Accounts Officer shall be competent to give a valid discharge of
any claim of the institution.
Rule 109
No expenditure which is not sanctioned in the budget shall be incurred save as provided for in the Act or the rules framed
thereunder.
Rule 110
The appropriation of receipts of money to expenditure shall ordinarily be avoided.
Rule 111
Claims indisputably payable, shall never be left unpaid and disbursements in cash or kind or by means of cheques shall
under no circumstances be kept out of the accounts longer than is absolutely necessary.
Rule 112
Any person having a claim against Tirumala Tirupathi Devasthanams shall present a duly signed bill containing the details
of the claims and of the dates on which the claim fell due. The Financial Advisor and Chief Accounts Officer shall verify
the correctness of the claim and sanction payment.
Rule 113
Where disbursement on behalf of the Tirumala Tirupathi Devastnanams is made by a person other than the person
competent to incur expenditure such disbursisng officer shall be personally responsible for any disbursement if the
expenditure is not sanctioned by the competent authority.
Rule 114
Receipts shall be obtained for all payments and such receipts exceeding Rs.20.00 shall be duly stamped.
Rule 115
For making petty purchases or for other valid reasons advance may be given under one receipt. Such advance shall be
recouped within seven days of taking the advance with proper vouchers. Purchases of perishable or other articles for not
more than Rs.10.00 need not however be supported by dealer's bills and receipts but the disbursements shall be supported

by a certificate from the person who made the purchases and disbursement that they were made.
CHAPTER 16 Sale of Movable Properties
Rule 116
All sales of movable properties other than perishables belonging to the Tirumala Tirupathi Devasthanams shall be made by
public auction held either at Tirupathi or Tirumala or at the place of the temple or institution of the Tirumala Tirupathi
Devasthanams or at the place where the properties are situated.
Rule 117
The Executive Officer or any other officer authorised by him shall decide the terms and conditions of the sale such as the
division of the properties into lots, the amount of initial deposits to be made by the bidders, the place, date and hour of
sale, the security to be furnished by the highest bidder and the period within which the sale of price is to be paid.
Rule 118
A copy of the sale notice shall be published not less than seven days before the date fixed for sale:(a) By affixture:(i) on the notice board or on of the front door of the institution of endowments concerned and on the front door of the
village Chavadi or in some conspicuous public place in the locality where the properties proposed to be sold are situated
and at the place fixed for sale; and
(ii) on the notice board of the office of the Executive officer.
(b) by publication in the language of the locality in one or two of the local daily newspapers; if the expected sale proceeds
exceed Rs.10,000;and
(c) by beat of tom-tom in the locality where the properties proposed to be sold are situated and at the place fixed for sale .
118A
(1) Every sale of movable property shall be confirmed by the Executive Officer, if, however the amount involved is more
than Rs.One lakh per lot such sale shall be confirmed by the Board of Trustees.
(2) If within one month from the date of sale, no order confirming the sale is received by the purchaser, the sale shall be
deemed to have been confirmed.
(3) If for any reason the sale is not confirmed by the Executive Officer or the Board of Trustees as the case may be, a fresh
sale shall be conducted after following the procedure prescribed above.
Rule 119
The purchase money shall be paid in cash by the purchaser immediately after receiving the orders confirming the sale and
purchaser shall not be permitted to carry away part of the property until he has paid the purchase money in full. If the
purchaser defaults in the payment of the purchase money, the property shall be resold by auction and the defaulting
purchaser shall be liable for any loss arising as well as the expenses incurred on the sale. He shall not, however, be entitled
for any benefit if a higher price is obtained in the re-sale.
Rule 120
The Board of Trustees may for special reasons accord sanction for sale otherwise than by public auction.
Rule 121
The movable property in the form of coins, which have ceased to be a legal lender, shall be disposed off in accordance with
the provisions of the Indian Coinage Act, 1906 (Central Act 3 of 1906) and the rules made under Section 21 of the said
Indian Coinage Act.
Rule 122
Perishable articles belonging to the Tirumala Tirupathi Devasthanams shall be sold in accordance with the special
instructions issued by the Board of Trustees in this behalf..

Rule 123
Any gold which is received as offering by the Tirumala Tirupathi Devasthanams shall not be sold. It may be converted into
dollars (pendents) of the Lord for sale to devotes at prices to be fixed by the Board of Trustees. Any gold still remaining
unused shall be used for conversion as Utsavamur this for gold jewellery or for other uses in connection with the Lord or
the temple. If no case gold shall be sold in open market.
Rule 124
Notwithstanding anything in the above rules the power to sell the live-stock or movable property other than the perishable
articles belonging to the Tirumala Tirupathi Devasthanams, shall vest in the Board of Trustees if the value of the livestock
or the movable property exceeds Rs. One lakh and in the Executive Officer, Tirumala Tirupathi Devasthanams if the value
of the live-stock or the movable property does not exceeds Rs.one lakh.
CHAPTER 17 Custody of jewels or other valuables and Documents
Rule 125
Subject to the administrative control of the Board of Trustees the Financial Advisor and Chief Accounts Officer under the
over all control and order of the Executive Officer shall maintain a register in such forms as may be specified by the Board
of Trustees containing lists of jewels, gold and silver vessels and other valuables of the Tirumala Tirupathi Devasthanams.
The lists shall give a correct description and full particulars of all jewels. The gems, if any in the jewels and other
valuables, shall be indicated in the respective lists. Where new jewels or valuables are purchased or otherwise acquired,
entries to that effect shall be made in the said register. When any jewels or valuables is sold, lost, exchanged or altered an
entry shall be made about such sale, loss, exchange or alteration in the said register and any new jewels or valuables
thereof shall be entered as a fresh item indicating the authority for such substitution. The upto date register shall be put up
to the Board of Trustees once in three months for its perusal and information.
Rule 126
It shall be the duty of the Financial Advisor and Chief Accounts Officer under the over all control and orders of the
Executive Officer to make proper arrangements for the safe custody of the jewels and valuables. Wherever possible they
should be deposited in bank vaults. When they are constantly required for the purpose of decorating deities, he shall
provide iron safes, boxes or other receptacles with adequate locking arrangements. Wherever necessary, strong rooms shall
be constructed for keeping these iron safes, boxes or other receptacles. The mandapams, stalls or rooms, in which gold or
silver vahanams or palanquin are kept, shall have suitable locking arrangements and the vahanams shall be covered by
dust- proof sheets when not in use. All the jewels available shall be insured every year for their full face-value with the
General Insurance Company and Special mention of this should be made in the Tirumala Tirupathi Devasthanams Budget
every year.
Rule 127
The jewels and other valuables shall be in the joint custody of the officers specified by the Board of Trustees for the
purpose.
Rule 128
Where the jewels and other valuables are in the joint custody each of the safes or other receptacles or the strong room in
which they are kept shall have atleast two locks of different pattern and the key of one of the locks shall be in the custody
of one of the other person. The detailed procedure in this regard shall be prescribed by the Board of Trustees.
Rule 129
Wherever any jewels or other valuables in the joint custody has to be taken out of its receptacle or the strong room, it shall
be taken out only in the presence of the person having joint custody.
Rule 130
(1) Notwithstanding anything in Rules 131 and 132 jewels and other valuables required for use every day, with the prior
permission of the Board of Trustees be entrusted to the Archaka for custody. Such archaka shall be provided with necessary
safes, receptacles with locking arrangements for keeping the jewels and other valuables. The Executive Officer shall in
such cases obtain a written acknowledgment in the register maintained under rule from the archaka or other Office holder
in token of having received the jewels and other valuables and a written Muchilika or bond or undertaking to the effect that

he would be responsible for their safety and that he would indemnify the TTD against any loss or damage caused due to his
negligence or misconduct and that he would produce them for check whenever called upon to do so, shall also be taken
from him. The Financial Advisor and Chief Accounts Officer under the over all control and orders of the Executive Officer
shall make double lock arrangements in respect of such jewels and prescribe the procedure therefor in consultation with the
archaka concerned. This procedure shall also be put upto the Board of Trustees for its approval.
(2) The Financial Advisor and Chief Accounts Officer shall conduct verification of the jewels and valuables entrusted to an
archaka under these rules once in a year and shall place a verification report at the meeting of the Board of Trustees. The
Board of Trustees may, provide additional safeguards required for ensuring such safe custody as may be required, subject
to such conditions as it may direct, so that the responsibility could be shared by the archaka entering the Garbhalaya or
other place when the jewels and other valuables are in actual use.
(3) The Board of Trustees shall have the power to direct the Executive Officer to obtain such security as he may deem fit
from any servant who may be entrusted with any jewels or valuables or to issue such directions he may deem fit.
Rule 131
The Executive Officer shall not alter, convert, melt, replace, sell, gift away, or destroy any jewel, vahanam, kanuka article
made of gold or silver or such other valuables belonging to the Tirumala Tirupathi Devasthanams Institutions or
Endowments without the prior permission of the Board of Trustees.
Rule 132
The Executive Officer, may with the previous sanction of the Board of Trustees make, any new jewel or vahanam for use
in the Tirumala Tirupathi Devasthanams.
Rule 133
Documents relating to the title of Charitable or religious institutions or Endowments to properties and securities, such as
Government promissory notes, stock certificates, debentures, post office cash certificates, national savings certificates and
fixed deposit receipts of banks obtained by the institution or Endowment and mortgage deeds, bonds and promissory notes
in favour of the institution or endowment shall be in the treasury in the Joint custody of the double lock officers specified
under Rule 130.
Rule 134
When any document which is in the Joint custody required for reference, encashment or other purpose, it shall be taken out
in the presence of the persons having such custody or their duly authorised agents and a record thereof shall be made in
register containing details of the documents kept, for the purpose. When the document is restored to joint custody, an entry
thereof shall be made in the said register.
Rule 135
The person having joint custody is shall be responsible for taking timely action for the recovery of any money or properties
recoverable under the securities and if there is default in taking timely action owing to their neglect or for other reason, the
loss thereof, if any, to the Tirumala Tirupathi Devasthanams shall be recoverable from such person.
CHAPTER 18 Admission of Non-Hindu into the Tirumala Tirupathi Devasthanams Temples
Rule 136
The Tirumala Tirupathi Devasthanams Temples are Hindu public temples. They are generally used as of only by the Hindu
community. However there can be no objection for admission of Non-Hindu into the Tirumala Tirupathi Devasthanams
temples provided he furnishes a declaration in the following form. DECLARATION
I,........................................................................................(name)................................................. ..........................................
(address)belong to,................................................................ (Religion). However, I have faith in Lord (name of the
presiding diety) and reverence to Him/Her and to His/Her worship. I may be permitted to enter the temple and have
darshan of the Lord. Witnesses Signature.
Rule 137
The declaration should be presented to the Peishkar,Tirumala Tirupathi Devasthanams or other officer incharge of the
Temple (other than Sri Tirumala Temple) who may after making such enquires as he deems fit, accord the permission

sought for. On grant of such permission he can be admitted into the temple in the same manner as any other pilgrim is
admitted.
CHAPTER 19 Leases of Lands
Rule 138
All leases of lands, buildings, sites and other immovable properties and rights belonging to the Tirumala Tirupathi
Devasthanams shall be given by public auction held at the places in which the properties are situated or the rights exist.
The Executive Officer may if he is satisfied that in any case the holding of an auction at a place other than the one in which
the properties proposed to be leased are situated will not be detrimental to securing a proper bid, permit such auction, but
no auction shall be held in a village situated in a district other than the one in which the property is situated .
Rule 139
(1) The Executive Officer shall decide the period for which a lease shall be given, the terms and conditions of the lease, the
security to be furnished by the lessee, whether the rental is to be in kind or in cash, the date on which the rent is to be
given, the penalties, if any to be imposed for default in payment of rent, the division of the lands into convenient blocks the
time within which the lease deed shall be executed, the time, date and the conditions of the auction and the like.
(2) The auction shall be conducted in the case of lease for such period as is decided by the Executive Officer.
Rule 140
(1) A copy of the auction notice shall be published at least 10 days before the date fixed for auction in respect of leases for
a period of one year or a longer period and at least 7 days in respect of leases for a period of less than one year, by
affixture:(a) on the notice board or on the front door of the temple concerned;
(b) on the notice board of the Municipal Council or the village Chavadi in the place where the properties proposed to be
leased out are situated; and
(c) on the notice board of the office of the Executive Officer.
(2) The Executive Officer shall also publish the notice in the language of the locality by distribution of copies thereof in
the locality concerned and in the neighbouring locality by circulation of the notice in such manner as he may deem fit for
giving wide publicity of the auction, and may, in his discretion, also publish the notice in the language of the locality in any
of two newspapers having circulation in the locality in case of leases which are expected to yield more than Rs.2,500 per
year.
Rule 141
(1) The auction shall be conducted by the Executive Officer or a representative to be authorised by him.
(2) Notwithstanding anything contained in sub-rule (1) where a lease is in respect of properties or s of a religious
institutions, the rental for the previous financial year of which did not exceed Rs.5,000 the auction may with the previous
sanction of the Executive Officer be conducted by an employee of the Tirumala Tirupathi Devasthanams specially deputed
for the purpose by the Executive Officer.
Rule 142
Where the notice of auction specifies that any sum of money shall be deposited as security by the bidders, the deposit shall
be made before the commencement of the auction. No person who fails to make such deposit shall be permitted to bid at
the auction.
Rule 143
(1) Leases shall ordinarily be given to the highest bidder, and where it is proposed to accept a bid other than the highest
bid, the reasons for not accepting the highest or other bids higher than the one accepted shall be recorded in writing.
(2) The solvency of the successful bidder shall in all cases be ascertained before the proposal for confirmation of lease is
made.

Rule 144
In the case of all leases, security to the satisfaction of the Executive Officer, who will take the advice of the Financial
Advisor and Chief Accounts Officer shall be taken. Such security shall, in the case of leases for more than one year, be a
sum equal to at least one year's rental or rental for half the total period of lease whichever is lower.
Rule 145
Written lease deeds shall be taken for all leases, registered deeds being taken wherever so required by law and no person
shall be allowed to exercise his rights under the lease until he has executed the lease deed.
Rule 146
Notwithstanding anything contained in the foregoing rules, leases otherwise than by public auction may be resorted to by
the Executive Officer in special cases for reasons to be recorded in writing. In such case the Executive Officer shall also fix
fair rent to be paid, security to be taken etc.
Rule 147
The period of the lease in every case falling under Rule 149 shall not ordinarily exceed one year, but the lease may be
renewed from year to year on the same terms and conditions but in no case shall the total period exceed three years.
Rule 148
All leases stipulating an annual rental of Rs.15,000.00 or more or its equivalent in paddy or other produce, shall be
reported to the Board of Trustees for approval. If within one month from the date of report to the Board of Trustees no
orders confirming or cancelling the lease is received, the lease shall be deemed to have been approved.
Rule 149
The provisions of these rules relating to lease by public auction, shall not apply to buildings, situate in localities to which
the provisions of the Andhra Pradesh Buildings (Lease and Rent Eviction) Control Act, apply so long as that Act is in
force.
Rule 150
Notwithstanding anything contained in these rules, the Board of Trustees shall have power to lease the buildings, lands and
any other property belonging to the T.T.D. on nomination for any number of years not exceeding 99 years in favour of
public institutions or for public purposes only after duly recording the reasons in writing and subject to ratification by the
Government.
Rule 151
On all matters of lease including confirmation of the lease the advice of the Financial Advisor and Chief Accounts Officers
shall be taken.
CHAPTER 20 Code of conduct for Archakas and persons visiting the Temple
Rule 152
(1) The following is the code of conduct to be observed in Tirumala Tirupathi Devasthanams.
(2) The Executive Officer should serve the code of conduct on all the Archakas, servants and other employees and obtain
their acknowledgment.
(3) The code of conduct for the persons visiting or worshipping should be exhibited prominently on the Notice Boards in
the languages commonly used in that locality and the notice board should be kept in a conspicuous place in the premises of
Tirumala Tirupathi Devasthanams Temples.
(4) The Executive Officer, should enforce the code of conduct and should take suitable action against the defaulters.
Rule 153 Code of conduct to the Archaks performing Archakatvam service according to Agama sastras
(a) The Archaka should bathe and wear proper dress and have Mukhalankaram as per customs and usage before he enters
the temple, daily.

(b) He should have Sikha and Yagnopaveetham and physically fit to perform his duties;
(c) He should perform Ushakalarchana inevitably before sunrise;
(d) He should give to pilgrims Theertham, Padukas and flowers offered to the Diety as per custom and usage;
(e) He should be a teetotaller, non-smoker and Vegetarian:
(f) He should lead a moral life and treat all pilgrims courteously;
(g) He should observe the principles laid down in Agama Sastras;
(h) He shall be free from Sapta Vyasanams....
Rule 154
Code of conduct for Archakas and asadis performing services not strictly in accordance with Agama Sastras:
(a) They should learn the mode of worship from Agama Pandits and perform Archakatvam service.
(b) All the rules except (b) and (c) mentioned under Rule 158, shall also apply to them.
Rule 155
Code of conduct for other servants working in the Temple:
(a) They should wear Dhovathi and a badge of the Temple while on duty;
(b) They should not smoke while on duty and on the Tirumala Hills;
(c) They should not wear any footwear in the temple premises,
(d) They should not take intoxicating drinks while on duty, and on the Tirumala Hills;
(e) They should be courteous to the pilgrims and guide them properly;
Rule 156 Code of conduct for the persons visiting or worshipping in the temple
(a) They should not spit or commit nuisance in the premises of the temple or do any act which is against the rules and
regulations and custom prevailing there;
(b) They should not smoke in the premises of the temple;
(c) They should dress properly;
(d)They should not wear footwear in the premises of the temple.
(e) Persons of such a physical condition, disability or disease as would make them prohibited to enter according to the
customs and usage should not enter the Sanctum Sanctorum.
CHAPTER 21 Gift
Rule 157
All property either immovable or movable except cash and also offerings made in Hundi and in the office of the TirumalaTirupathi Devasthanams will be given or received by way of gift by the Tirumala Tirupathi Devsthanams only with the
sanction of the Board of Trustees. The Board of Trustees shall accord sanction where it considers that such a transaction is(i) necessary or beneficial to the Tirumala Tirupathi Devasthanams; (ii) consistent with the objects of the Tirumala
Tirupathi Dvasthanams; and (iii) the consideration therefor, if any, is reasonable and proper, except the extent provided for
in Rule 158 below.
Rule 158 The Executive Officer may, however
(a) sanction gifts of(i) Laddus and other Prasadams and Panyarams;
(ii) Pattu, and ordinary vastrams, shawls, Seshavasthrams and Melchant:

(iii) Books and Publications of the Tirumala Tirupathi Devasthanams.

(iv) Umbrellas, Idols, Mike-sets and Cassetes;
(v) Paraphernalia articles for use in temple;
(vi) Bahumanams in cash and dollars (gold or silver) etc.
(b) sanction supplies and services free of charge of shamianas, chairs, tables, other furniture articles, and such other
equipment, and sanction construction of pandals, electrical decoration and such other incidental items.
(c) Sanction free supply of:(i) Tirumala Tirupathi Devasthanam's conveyances (cars and vans);
(ii) Food and accommodation and such other facilities to very important persons (VIPs),Asthana Pandits, etc.;
(iii) Volunteers, Home Guards etc: Provided that the expenditure involved in any item in any single case does not exceed
Rs.5,000.00
Rule 159
(1) The Board of Trustees while accepting any gift of immovable property shall satisfy itself on the following points:(i) the bonafides of the gift.
(ii) correct description of the property relating to the proposed transaction with information regarding the survey number,
extent and boundaries and ward number and door number also, in the case of property within the limits of a municipality.
(iii) the revenue assessed on the property relating to the proposed transaction by way of land revenue cess, quit-rent,
ground rent, property tax and the like;
(iv) the encumbrances if any to which the property relating to the proposed transaction is subject; and
(v) the title of the person who is giving the gift to the property in question.
(2) The Board of Trustees shall issue a notice proposing to accept the gift to be published specifying a reasonable time of
not less than thirty days from the date of issue of the notice, within which objections and suggestions may be sent. The
notice shall furnish detailed particulars of the property in question.
Rule 160 notice shall be published as follows
The:(i) by notification in the Andhra Pradesh Gazette;
(ii) by affixture on the notice board of the office of the Executive Officer;
(iii) by affixture on the notice board of the Municipal Officer or the village chavadi and if there is no village chavidi, in
some other public place in the village in which the property in question is situate
(iv) by affixture in any other conspicuous place in the locality which may be selected by the Executive Officer in his
discretion; and
(v) by publication in one or two daily newspapers in the language of the locality where the property in question is situate:
Provided that the Board of Trustees may dispense with the publication in the daily newspapers in cases where the cost of
the publication will not be commensurate with the value of the transaction.
Rule 161
On the expiry of the notice time, the Board of Trustees shall consider the objections, if any, received and pass final orders
accepting the property in question as gift or otherwise.
CHAPTER 22 Alienation of Immovable Property
Rule 162 Whenever the Board of Trustees decide either to sell, or exchange, or mortgage of any of the immovable
property belonging to the Tirumala Tirupathi Devasthanams, it shall publish a notice containing the following

particulars namely
(a) nature of the proposed transaction;
(b) correct description of the property relating to the proposed transaction with information regarding the survey number,
extent and boundaries and ward number and door number also in the case of property within the limits of a municipality or
any other local body;
(c) the revenue assessed on the property relating to the proposed transaction by way of land revenue, cess, quit-rent,
ground rent, property tax and the like;
(d) any encumbrances to which the property relating to the proposed transaction in subject;
(e) in the case of mortgage, the amount for which the property is proposed to be mortgaged;
(f) in the case of sale, the probable price or the rental, as the case may be, that is expected.
Rule 163 A copy of the notice shall be published
(a) in the local newspapers;
(b) by beating of tom-tom in the village at which the property is situated;
(c) by putting it on the notice board in the office of the Executive Officer.
Rule 164
The publication of the notice in the manner mentioned above shall be deemed to be sufficient intimation to the persons
having interest.
Rule 165 transaction of sale, exchange or mortgage shall be sanctioned by the Board of Trustees if it considered that
the transaction is
The:
(i) necessary or beneficial to the Tirumala Tirupathi Devasthanams;
(ii) consistent with the object of the Tirumala Tirupathi Devasthanams,
(iii) the consideration thereof is reasonable and proper. The orders of the Board of Trustees shall be final subject to appeal
and revision under Sections 120 and 121 of the Act. Where such an appeal or revision has actually been preferred, the sale,
or exchange or mortgage shall be effected only after the appeal or revision is disposed off.
Rule 166
Every sale of any immovable property authorised by the Board of Trustees shall be effected by the public auction by the
Executive Officer.
Rule 167
The sale shall be conducted in the conspicuous place in the locality where the property is situated.
Rule 168
The Executive Officer shall, before the auction is conducted, specify the condition of sale after getting the same approved
by the Board of Trustees. 169. No objections for postponing the sale shall be entertained at the time of auction unless a stay
order of either the Board of Trustees or the Government, as the case may be, has been obtained for stoppage or
postponement of the sale. Objections received, if any, at the time of auction shall be placed before the Board of Trustees as
its next meeting for orders.
Rule 170
The Board of Trustees, within two months from the date of sale shall either confirm or refuse the same and such
confirmation or refusal shall be communicated to the buyer of the property.
Rule 171
The expenses for registration or sale, exchange or mortgage shall be borne entirely by the person or persons in whose

favour the sale, exchange or mortgage is effected.

CHAPTER 23 Dittam
Rule 172
The Board of Trustees shall fix dittam for temples and institutions of the Tirumala Tirupathi Devasthanams in respect of
which there is no fixed dittam as on the date of commencement of the Act, after following the procedure laid down in
Rules 175 and 176.
Rule 173
The Board of Trustees shall have power to revise, modify or cancel dittam of any temple or institution of the Tirumala
Tirupathi Devasthanams, after following the procedure laid down in Rules 175 and 176.
Rule 174
The Board of Trustees shall, while taking action under Rule 173 above, have due regard to the established usage, custom
and performance of the ceremonies, services, observance of festivals, worships and the like appropriate to the religious
denomination to which the temple or institution relates.
Rule 175
The Board of Trustees shall publish its proposals for fixation, revision, modification or cancellation of dittam by exhibiting
them on the notice board of the temple or institution concerned together with a notice stating that within a period of 30
days from the date of such publication any person having interest may submit his objections or suggestions to the Board of
Trustees.
Rule 176
After expiry of the period specified in Rule 175 the Board of Trustees shall, after considering any objection or suggestions
received, pass such orders as it may think fit on such proposals.
Rule 177
Save as aforesaid, the dittam for the time being in force in any temple or institution of the Tirumala Tirupathi
Devasthanams shall not be altered by the Board of Trustees.
CHAPTER 24 Write off
Rule 178
No amount due to the Tirumala Tirupathi Devasthanams shall be written off except with the previous permission of
(i) the Executive Officer of the Devasthanams if the amount does not exceed Rs.5,000.00 in each case at a time; and
(ii) the Board of Trustees if the amount exceeds Rs.5,000
Rule 179
The permission to write off shall be given only in respect of an amount which, in the opinion of the officer or authority
concerned, is found irrecoverable.
Rule 180
In all cases of write off, the advice of the Financial Advisor and Chief Accounts Officer shall be taken.
CHAPTER 25 Execution of works, supplies and services in the Engineering and all other Departments
Rule 181 Definitions: Unless the context otherwise requires
(i) "Administrative Approval" means an order by competent authority denoting the formal acceptance of the proposals for
incurring any expenditure by the department concerned for the execution of specified works and for supplies and services
at a stated sum.
Explanation: - No Administrative approval is required in the case of repair and maintenance works, and for procurement of
material under stock and store.

(ii) "Competent Authority" means the authorities specified in Annexure II and III to these rules who are competent to
accord Administration approval, technical sanction, accept tenders and agreement; and dispense with tenders for works,
supplies, service and the like to order write off of losses.
(iii) "Contract" means any kind of written agreement or undertaking by a person or by a syndicate or firm to execute any
work or to supply stores, or to render any service.
(iv) "Stores" means all articles and materials required for utilization on various activities and functions including for stock.
(v) "Technical Sanction" means an order passed by the Competent authority approving the detailed estimates of the cost of
a work of construction or repair proposed to be carried out by the Engineering Department.
(vi) "Work" means work relating to the construction, repair, maintenance, alteration, extension and improvement or
renovation, of any structure or installation such as buildings, temples furniture and includes other structures, water supply
and electrical installations, tools and plants, works relating to agriculture or irrigation of lands, and shall also be deemed to
include supplies services, purchases of stock, stores provisions etc., or any other items declared to be so by the competent
authority.
Rule 182 Preparation of plans and estimates for Engineering works
(1) Detailed plans and estimates shall be prepared by the Engineering staff of the Tirumala Tirupathi Devasthanams for all
kinds of engineering works following the standard specifications of the public works department in the Government.
Wherever special and expert consultancy is considered necessary in the preparation of plans and estimates, it may be
obtained by the Chief Engineer of Tirumala Tirupathi Devasthanams with the prior approval of the Executive Officer.
(2) Plans and estimates in regard to works relating to temple structures and sculpture works shall be prepared in
consultation with the sthapati with due regard to the principles and practices of traditional architecture and ancient silpa
and agama sastras.
Rule 183 Rates
A common schedule of rates shall be worked out for engineering works of the Tirumala Tirupathi Devasthanams by
consulting the standard schedule of rates of public Works Department, Public Health, Roads Buildings or rates of the
Andhra Pradesh State Electricity Board by Chief Engineer of Tirumala Tirupathi Devasthanams.
Rule 184 Method of Execution of works
The work shall be executed either departmentally or through contractors either by calling for tender or by entrusting that
by nomination:
Provided that in the case of works and supplies and the like, referred to in Annexure I, tenders need not be called for.
Rule 185 Measurement and check measurement
The Assistant Executive Engineer, Tirumala Tirupathi Devasthanams will record the measurements for all works, supplies
and services and the Deputy Executive Engineer will Check-measure them. The Executive Engineer will conduct random
Check-measurement of such of the works selected by him or specified by the Executive Officer.
Rule 186 Tenders
(1) In all cases where works are decided to be executed and supplied etc., are to be made by contract by calling for tender,
tender shall be invited in the following manner:- (a) Limited Tender System:- If the value of works does not exceed Rs.2
lakhs in the case of works executed by the Engineering Department and Rs.50,000 in the case of works executed by other
departments, limited tenders will be invited by issuing notices and displaying on the notice board by causing publicity in
local Government Offices etc., and fixing a time limit of 15 days to submit the tenders. (b) Open Tender System:- If the
value exceeds Rs. two lakhs for Engineering works and Rs.50,000 - works executed by other departments, open tenders
will be invited by publication or by advertisement in two daily standard newspapers and fixing a time limit of 30 days to
submit the tenders.
(2) The Executive Officer of any other officer authorised by him shall open the tenders in the presence of all the tenderers
or their authorised agents who may be present at that time. The signatures of the tenderers present shall be obtained in the
register maintained for the purpose.
(3) The officer opening the tender shall invariably affix dated initials of all corrections and overwritings, and on all the

pages of the tender documents irrespective of whether they contain any corrections, overwritings etc., or not. If there are
corrections or overwritings in the tender which are not attested by the tenderer a note of such unattested corrections should
be made on the tender itself, when it is opened. The total number of pages and plans enclosed to the tender should be noted
in writing by the Officer opening the tenders on the first page of the tender schedule.
(4) The Officer opening the tenders should maintain a Register showing total number of tenders received and opened by
him.
Rule 187 Acceptance of Tenders
(i) The authorities competent to accept tenders are mentioned in Annexures-II and III to these rules.
(ii) The acceptance or rejection of a tender is left to the discretion of the competent authority who may assign any reason
therefor and record them.
Rule 188 Execution of contract
(1) Every contract for work shall be in writing in the standard form to be approved by the Executive Officer.
(2) A contract shall be executed by the person whose tender has been accepted by competent authority on behalf of the
Tirumala Tirupathi Devasthanams specified in Annexure II or III to these rules.
Rule 189 Earnest Money Deposit (E.M.D)
(1) Every tender shall be accompanied by a crossed demand draft drawn in favour of the Executive Officer, Tirumala
Tirupathi Devasthanams, on a schedule bank for 2-1/2% of the value of work, for which tenders are called for, towards
Earnest Money Deposit.
(2) The Earnest Money Deposit shall be collected even in respect of contracts entrusted on nomination where the value of
works exceeds Rs.5,000.00
(3) Tenders not accompanied by Earnest Money Deposit shall be summarily rejected.
(4) Further security of an amount not more than 2-1/2% of the value of work may be insisted upon by the competent
authority for the due fulfilment of the contract.
(5) The Earnest Money Deposit for 2-1/2 of value of purchase will be normally insisted upon for procurement of stocks
and stores. However, exemption may be granted by the Executive Officer, for sufficient reasons.
Rule 190 Execution of works
(1) Ordinarily the execution of any works shall not be started without executing a formal agreement or contract.
(2) No formal agreement is necessary in regard to petty works and repairs, supplies and services, if the value of which does
not exceed Rs.5,000. However, even in such cases there should be a written understanding in regard to the rates.
Rule 191
(a) Completion Reports:- On the Completion of a work a completion report should be prepared showing the estimated cost
and the total expenditure incurred with a certified plan.
Provided that completion reports need not be prepared for maintenance works, supplies and services and for procurement
of stock and stores.
(b) Maintenance of Registers, Accounts etc.,
(i) Registers showing details of all Engineering structures such as buildings, roads, bridges, dams, culverts and electrical
and water works installations and temples, shall be maintained.
(ii) The Executive Officer shall cause maintenance of such accounts and registers required for proper maintenance of
accounts in respect of the works or supplies or services and for procurement of stocks and stores, as the case may be.
Rule 192
In case of any doubt in the application of these rules, the Executive Officer's decision is final.

Rule 193
The Board of Trustees may exempt any work or works or any supply or class of supplies or any service or any class of
service from the operation of all or any of the provisions of these rules.
Rule 194
These rules shall, mutatis-mutandis
, apply to the purchases and supplies of stores and stocks etc., though not required
for utilising in the execution of Engineering works vide Annexures I and III.
Rule 195
While accepting tenders, executing agreements, or dealing with any kind of disputes in payment of bills in connection with
the works, the opinion of the Financial Advisor and Chief Accounts Officer should invariably be obtained and considered.
CHAPTER 26 Special Rules Relating to Tirumala Hills
Rule 196
The 10-1/3 square miles area around the temple of Lord Venkateswara in Tirumala Hills shall be the exclusive property of
Tirumala Tirupathi Devasthanams.
Rule 197
Tirumala Hills is a place of pilgrimage. Population that exists at Tirumala Hills shall adhere to the norms and shall follow
the sentiments of Hindu Religion.
Rule 198
The Executive Officer shall have power to order prohibiting within the Tirumala Hills area notified under sub-section (1)
of Section 114 of the Act or within the premises and in a radius of 1 K.M. around the premises of the Tirumala Tirupathi
Devasthanams, specified in the first schedule as the case may be:
(a) Begging by any person.
(b) Straying of any cattle, pigs, or dogs.
(c) Possession, use, or consumption of any intoxicating liquor or drug or cigarettes including Beedies and Chuttas.
(d) Possession, preparation or consumption of Meat or other food stuffs containing meat.
(e) Slaughter, killing or maiming any animal or bird for any reason.
(f) Gaming with cards, dice, counters of Money or other instruments of gaming.
(g) Tonsuring, hair cutting or opening and running of a hair dressing saloon by any person other than a person authorised
or employed by the Executive Officer.
(h) Trade of liquors and of dangerous drugs.
Rule 199
No private registration of immovable property, in Tirumala shall lawfully be made without prior permission of the
Executive Officer.
Rule 200
The Executive Officer shall have power to prohibit or ban any political organisation and its activities in Tirumala Hills
Area.
Rule 201
All private trade or business is prohibited at Tirumala except with the authority and licence of the Chief Executive
authority of the Panchayat.
Rule 202
Tirumala Tirupathi Devasthanams shall endeavour to evict slum dwellers and clear the slums surrounding Tirumala.

Rule 203
No permission shall be granted for holding any meeting or congregation other than one concerned with religion or for
charitable purpose.
Rule 204
All private leases and sub-leases at Tirumala shall be null and void unless specific permission is given by the Executive
Officer.
Rule 205
Any person intending to sell his land at Tirumala Hills area shall first give notice to the Executive Officer of his intention
to sell such land, requiring him to exercise his option to purchase the land.
Rule 206
The notice referred to in sub-section (1) of Section 123 shall set forth the particulars of his ownership in the land, source of
said ownership, nature of his enjoyment in the property as well as length of his enjoyment that the land is free from
encumbrances.
Rule 207
Notice referred to in sub-section (1) of Section 123 of the Act shall specify, that the option shall be exercised by the
Executive Officer within one month of the service of the Notice.
Rule208
The Executive Officer may exercise his option to purchase the land and call the party for an agreement in regard to the
price payable by the former, at the principal office of the Executive Officer.
Rule 209
The Executive Officer shall communicate his option to purchase the land, by notice to the party intending to sell land.
Rule 210
If there is agreement between the party and the Executive Officer in regard to the price payable, the later shall sell the land
to Tirumala Tirupathi Devasthanams in accordance with such agreement.
Rule 211
The decision of the Revenue Divisional Officer shall be final on the price payable for the land, in the event of no
agreement between the party and the Executive Officer.
CHAPTER 27 General
Rule 212
Notwithstanding anything contained in any rule the Executive Officer shall be competent to sanction expenditure not
exceeding Rs.25,000.00 at a time for any purpose connected with any aspect of the administration of the Tirumala
Tirupathi Devasthanams, if such item is not covered by any other specific rules.
Rule 213
The Board of Trustees may, by a resolution delegate any power given to it under these rules, to the Executive Officer also.
Rule 214
The Executive Officer, Tirumala Tirupathi Devasthanams or an officer authorised by him may, by an order, under Section
114 (3) (a) of the Act prohibit any commercial activity in the premises of the Tirumala Tirupathi Devasthanams Temples or
Institutions or Choultries, Cottages or other places of pilgrims accommodation. For violation of an order under this
Chapter the Executive Officer or an officer authorised by him shall have the power of seizure and confiscation of goods.
Rule 215
No private shop or bunk shall either be established or run by any person or institution without the approval to the

Executive Officer, Tirumala Tirupathi Devasthanams.

CHAPTER 28 Powers and Duties of Executive Officer Appointed under Section 106 (1) of the Act
Rule 216
He shall be the Chief Administrative Officer of the Tirumala Tirupathi Devasthanams.
Rule 217
He shall, subject to the guidance and control of the Board of Trustees, have general power to carry out the other provisions
of chapter XIV of the Act.
Rule 218
He shall be responsible for the proper maintenance and custody of records and properties of the Tirumala Tirupathi
Devasthanams.
Rule 219
He shall arrange for the proper collection of the offerings made in temples specified in the first schedule.
Rule 220
The Executive Officer of Tirumala Tirupathi Devasthanams shall have the power to suspend any of the office holders and
servants of Tirumala Tirupathi Devasthanams.
Rule 221
The Executive Officer of Tirumala Tirupathi Devasthanams shall fix the wages of all the employees of Devasthanams other
than those on time scale of pay.
Rule 222
The Executive Officer of Tirumala Tirupathi Devasthanams shall have power to regulate pilgrims for Darshan in all the
Temples under the control of T.T.D. specified in Schedule-I
Rule 223
The Executive Officer shall be responsible to preserve the security, religious and holy environment at Tirumala and shall
have power to issue any order to preserve sanctity, the environment of the Temple.
ANNEXURE 1 List of Works and Supplies and Stocks and Stores for which Tenders need not be called
for(Applicable to all Departments of the T.T.D., including the Engineering Department)
ANNEXURE -1
(See Proviso to Rule 184 and Rule 194)
List of Works and Supplies and Stocks and Stores for which Tenders need not be called for
(Applicable to all Departments of the T.T.D., including the Engineering Department)
1. Supply of Materials, Goods and Services:
(a) Which are patented or manufactured or sold solely by particular firm or their authorised agents.
(b) All perishable articles, the prices of which are liable to fluctuate due to the unsettled conditions of the market (e.g.
plantain leaves, plantain cups, vegetables, fruits etc.)
2. Purchase of:
(a) Special Vastrams required for festival occasions;
(b) Stores through the Indian Stores Department.
(c) Stores and stocks from factories run by the Government, Manufacturing concerns run by the Government or by the
Quasi-Government Institutions; and factories run by the Government for the re-settlement of Ex-servicemen;

(d) Live-stock and fodder for livestock, and temple paraphernalia;

(e) Controlled articles purchased through a permit issued by an order of Government or their agents;
(f) Articles required for bifurcated courses manual training crafts, and for domestic sciences in Educational Institutions;
(g) Sanitary ware, soaps, oils, towels, curtains, crockery, cutlery etc., from Government factories, institutions etc., or from
any reputed and standard firm;
(h) Musk, refined camphor and perfumery articles required for use in temples;
(i) Spare parts,tyres, oils etc., required for running vehicles, scientific and survey instruments, medicines, Tools and Plants
and Electrical goods upto a limit of Rs. one Lakh at a time from an approved standard firm or a limited quotation basis;
(j) Emergency requirements such as competent parts of a machine etc., required in the case of break down;
(k) Articles and provisions purchased as D.G.S.D. rates or from any of the Registered Co-operative Stores
1. Cash purchase upto a value of Rs.2,500/- at a time in case of emergencies.
2. Execution of works of artistic nature, renovation of temples like Gopurams, vimanam, Vigraham salai, alankaram,
Artistic painting of pictures, casting and carving (Wood, Stone and Metals).
3. All petty items, stores and supplies involving an expenditure not exceeding Rs.2,500/- in cash case.
ANNEXURE 2 Competent Authorities for according Administrative Approval, Technical Sanction, Acceptance of
Agreements andDispensing with Tenders for Works executed by the Engineering Department of Tirumala
Tirupathi Devasthanams
ANNEXURE - 2
(See Rules 181, 186 and 187)
Competent Authorities for according Administrative Approval, Technical Sanction, Acceptance of Agreements
andDispensing with Tenders for Works executed by the Engineering Department of Tirumala Tirupathi Devasthanams.
S.No.
Subject
Exeuctive
Engineer.
Chief Enginer
Executive
Officer.
Board of
Trustees.
Remarks
(1)
(2)
(3)
(4)
(5)
(6)
(7)

1.
Administrative
Approval
Rs. 10,000 / Rs. 1,00,000 / Rs. 10,00,000 / Full powers
above powers
of Executive
Officer.
Subject to approval of the
proposal for original works
and capital works by the Executive Officer.
2.
Technical
Sanction
Rs. 2,00,000 /Full Powers
Subject to condition that the
Excess over Administrative
sanction should not exceed
15%.
3.
Acceptance of
Tenders.
One lakh if the
tender excess is
less than 10%
10 Lakhs if the
tender excess is
less than 10%
15 Lakhs if
the tender
excess is less
than 15% .

Full Powers
above powers
of Executive
Officer.
4.
Dispensing with
tenders entrustment by nomination.
Rs. 10,000 /- subject to approval of rates by the next higher authorities.
Rs. 50,000 /Five Lakhs.
Do.
5.
Acceptance of
Agreement
Two Lakhs.
Full Powers.
6.
Passing of Excess
over Estimates.
(i)
Maintenance works Excess of 5% will be approved as work slip beyond 5% and upon the limit of one lakh revised
estimates will have to be approved.
Excess of 5% will be approved as work slip beyond 5% and upon the limit of one lakh revised estimates will have to be
approved.
Full powers.
(ii)
Original works
Upto 10% over the administrative approval subject to the limit of his powers to Technical sanction.
Upto 10% over the administrative approval subject to the limit of his powers to Technical sanction.
7.
Write off of losses at a time (of Survey Scientific and T P articles.)
Rs. 1,000
Rs. 2,500 /Rs. 10,000 /Full Powers above powers of Executuve Officer.
ANNEXURE 3 Competent Authorities for according Administrative Approval, Acceptance of Tenders, Acceptance
ofAgreements in other Departments

ANNEXURE
ANNEXURE - III
(See Rules 186, 187 194)
Competent Authorities for according Administrative Approval, Acceptance of Tenders, Acceptance ofAgreements in other
Departments
Subject
Joint Executive
Officer
Executive Officer.
Board of
Trustees.
Remarks
(a) Administrative
approval
Rs. 1,00,000 /Five Lakhs.
Full powers.
(b) Acceptance of
Tenders.
Rs. 1,00,000 /- if the tender
excess is less than 10%
Five lakhs if the
tender excess is less
than 15%
Do.
(c) Acceptance of
agreements
Five lakhs.
Above five lakhs.
Do.
Provided the agreements
are in standard form.
APPENDIX 1 Administration Report of the Tirumala Tirupathi Devasthanams for the year
APPENDIX
APPENDIX-1
(Form of Administrative report under Section 125)

Administration Report of the Tirumala Tirupathi Devasthanams for the year.

1. (a) Administrative set up.
(i) Name of the Chairman
(ii) Name of the Members of the Board of Trustees.
(b) Furnish details of the Administrative set up highlighting the changes, if any made during the year.
(Enclose Schedule of Establishment)
2. Functioning of the Board of Trustees:
(i) No.of meetings held.
(ii) Brief details of the resolution of the Board of Trustees.
(iii) The extent to which the policy resolutions of the Board of Trustees have been kept in view by the Tirumala Tirupathi
Devasthanams in its general administration for betterment of pilgrim welfare, etc.
3. Immovable properties of the Tirumala Tirupathi Devasthanams (Furnish details)
4. Jewellery and valuables:
(a) Details of jewellery and other valuables in respect of each temple:
(i) in the custody of Archaka.
(ii) in the custody of T.T.D.Officer.
(iii) details of Mojati' jewels in the Treasury.
(b) What measures have been taken for the safe custody of jewels and valuables?
5. Income and Expenditure:(a) Statement of receipts and charges under each major budget head;
(b) Consolidated statement of all assets and liabilities;
(c) Statement of all types of securities;
(d) Statement of Demand collection and Balance of all items of Revenue or income both arrears and current in respect of
each of the institutions in Schedules I and II.
Note:- (1) The above statements should show the corresponding figures of the previous year.
(2) Reasons should be furnished in respect of each case either for increase or decrease.
6. Utilisation of the funds of Tirumala Tirupathi Devasthanams :
(1) What is the total amount utilised during the year for :
(a) maintenance, management and administration of the (i) temples specified in Schedule-I ;
(ii) institutions specified in Schedule-II ;
(b) printing and publication of literature on religion ;
(c) promotion and popularisation of study of Vedas, Hindu religion etc.;
(d) training of Archakas ;
(e) construction and maintenance of choultries and rest houses ;
(f) provision of water-supply and other sanitary arrangements to pilgrims ;
(g) provisions for first-aid and medical relief to pilgrims ;

(h) extent of acquisition of land, etc., for the purpose of Tirumala Tirupathi Devasthanams;
(i) maintenance of Dairy Farm ;
(j) amount spent for other purposes with the prior approval of the Government with details of each scheme ;
(k) miscellaneous items of religious and charitable purposes ;
(l) amount paid towards the maintenance of Sri Venkateswara University ;
(m) amount paid towards Endowments administration Fund under Section 69 of the Act ;
(n) amount paid to Common Good Fund under Section 70 of the Act ;
(o) amount spent for the maintenance of the Dharma Prachara Parishad ;
(p) amount of foundation contribution made to the Sri Venkateswara Sistacharya Vidya Samstha ;
(q) details of amounts paid for other purposes not covered by the above items.
8. New Accounting procedure as in Appendix-III.
A report whether the new accounting system is working well and whether the Accounts Officer has been timely and fully
relieved of all other duties.
9. Other projects and activities of the Tirumala Tirupathi Devasthanams
(i) Annamacharya Vangmayam ;
(ii) Annamacharya Sankirtanas ;
(iii) Dasa Shitya Project and such other special projects during the year.
10. Brief report on the working of the different departments of the Tirumala Tirupathi Devasthanams.
(i) Engineering Department;
(ii) Medical and Health:
(iii) Education Department (All educational institutions of the Tirumala Tirupathi Devasthanams including Music College);
(iv) Public Relations Department;
(v) Press and Publication;
(vi) Broadcasting Section;
(vii) Information Centres;
(viii) (a) Srivari Temple at Tirumala;
(b) Other temples in First Schedule;
(ix) Reception accommodation and darshan facilities
(x) Vaikuntam Queue complex;
(xi) Vigilance and Security;
(xii) Kalyanakatta, Purohit Sangham and Ear Boring Achari Sangam;
(xiii) Dairy Farm;
(xiv) Garden Department;
(xv) Canteens;
(xvi) Transport;
(xvii) Law Department (Suits and Revenue);

(xviii) Welfare Officer;

(xix) Marketing Officer;
(xx) Andhra Ashram, Rishikesh and such other institutions;
(xxi) Balamandir, Deaf and Dumb School;
(xxii) kamani;
(xxiii) Padikavali;
(xxiv) Ugranam, Potu and Veghapadi;
(xxv) Forest Department;
(xxvi) Sthapati S.V.Institute of Traditional Sculpture;
(xxvii) Other Institutions.
APPENDIX 2 Form of Receipt for collection of Toll
APPENDIX-1
(Form of Administrative report under Section 125)
Administration Report of the Tirumala Tirupathi Devasthanams for the year.
1. (a) Administrative set up.
(i) Name of the Chairman
(ii) Name of the Members of the Board of Trustees.
(b) Furnish details of the Administrative set up highlighting the changes, if any made during the year.
(Enclose Schedule of Establishment)
2. Functioning of the Board of Trustees:
(i) No.of meetings held.
(ii) Brief details of the resolution of the Board of Trustees.
(iii) The extent to which the policy resolutions of the Board of Trustees have been kept in view by the Tirumala Tirupathi
Devasthanams in its general administration for betterment of pilgrim welfare, etc.
3. Immovable properties of the Tirumala Tirupathi Devasthanams (Furnish details)
4. Jewellery and valuables:
(a) Details of jewellery and other valuables in respect of each temple:
(i) in the custody of Archaka.
(ii) in the custody of T.T.D.Officer.
(iii) details of Mojati' jewels in the Treasury.
(b) What measures have been taken for the safe custody of jewels and valuables?
5. Income and Expenditure:(a) Statement of receipts and charges under each major budget head;
(b) Consolidated statement of all assets and liabilities;
(c) Statement of all types of securities;
(d) Statement of Demand collection and Balance of all items of Revenue or income both arrears and current in respect of
each of the institutions in Schedules I and II.

Note:- (1) The above statements should show the corresponding figures of the previous year.
(2) Reasons should be furnished in respect of each case either for increase or decrease.
6. Utilisation of the funds of Tirumala Tirupathi Devasthanams :
(1) What is the total amount utilised during the year for :
(a) maintenance, management and administration of the (i) temples specified in Schedule-I ;
(ii) institutions specified in Schedule-II ;
(b) printing and publication of literature on religion ;
(c) promotion and popularisation of study of Vedas, Hindu religion etc.;
(d) training of Archakas ;
(e) construction and maintenance of choultries and rest houses ;
(f) provision of water-supply and other sanitary arrangements to pilgrims ;
(g) provisions for first-aid and medical relief to pilgrims ;
(h) extent of acquisition of land, etc., for the purpose of Tirumala Tirupathi Devasthanams;
(i) maintenance of Dairy Farm ;
(j) amount spent for other purposes with the prior approval of the Government with details of each scheme ;
(k) miscellaneous items of religious and charitable purposes ;
(l) amount paid towards the maintenance of Sri Venkateswara University ;
(m) amount paid towards Endowments administration Fund under Section 69 of the Act ;
(n) amount paid to Common Good Fund under Section 70 of the Act ;
(o) amount spent for the maintenance of the Dharma Prachara Parishad ;
(p) amount of foundation contribution made to the Sri Venkateswara Sistacharya Vidya Samstha ;
(q) details of amounts paid for other purposes not covered by the above items.
8. New Accounting procedure as in Appendix-III.
A report whether the new accounting system is working well and whether the Accounts Officer has been timely and fully
relieved of all other duties.
9. Other projects and activities of the Tirumala Tirupathi Devasthanams (i) Annamacharya Vangmayam ;
(ii) Annamacharya Sankirtanas ;
(iii) Dasa Shitya Project and such other special projects during the year.
10. Brief report on the working of the different departments of the Tirumala Tirupathi Devasthanams.
(i) Engineering Department;
(ii) Medical and Health:
(iii) Education Department (All educational institutions of the Tirumala Tirupathi Devasthanams including Music College);
(iv) Public Relations Department;
(v) Press and Publication;

(vi) Broadcasting Section;

(vii) Information Centres;
(viii) (a) Srivari Temple at Tirumala;
(b) Other temples in First Schedule;
(ix) Reception accommodation and darshan facilities
(x) Vaikuntam Queue complex;
(xi) Vigilance and Security;
(xii) Kalyanakatta, Purohit Sangham and Ear Boring Achari Sangam;
(xiii) Dairy Farm;
(xiv) Garden Department;
(xv) Canteens;
(xvi) Transport;
(xvii) Law Department (Suits and Revenue);
(xviii) Welfare Officer;
(xix) Marketing Officer;
(xx) Andhra Ashram, Rishikesh and such other institutions;
(xxi) Balamandir, Deaf and Dumb School;
(xxii) kamani;
(xxiii) Padikavali;
(xxiv) Ugranam, Potu and Veghapadi;
(xxv) Forest Department;
(xxvi) Sthapati S.V.Institute of Traditional Sculpture;
(xxvii) Other Institutions.
APPENDIX 3 APPENDIX
SECTION-III
The Accounting Plan
1. The Accounting Units of the T.T.D. :
1.1. There shall be 31 Accounting Units of the T.T.D. Corresponding to those indicated in Section II Chart of AccountsClassification Group Nos. 35 to 38.
1.2. Every Accounting Unit of the T.T.D. shall maintain the necessary books of accounts and the related records in
accordance with procedures laid down in this manual.
1.3. There shall be sete bank accounts for each of the Accounting Units of the T.T.D. As far as practicable such bank
accounts shall be maintained in sete branches of banks. Each Accounting Unit of the T.T.D. shall have a bank account
entitled Disbursement Bank Account' for the purpose of recording the transactions relating to receipts and disbursements of
the T.T.D. in distinct and sete bank accounts. The Accounting Unit of the Head Office can have more than one lection Bank
Account' or Disbursement Bank Account' as may be necessary.
2. The General Scheme of Coding and Classification :
2.1. The general scheme of coding and classification of account Heads in the General Ledger is designed as far as
practicable and expenditure to provide a trial balance every month, which shall itself be in the order in which the financial

statements of the T.T.D. are to be prepared for managerial use, so as to avoid much of the time and effort otherwise
required for re-classification and re-grouping of accounts.
2.2. A numerical code of three digits has been assigned for each General Ledger Account No. The first two digits represent
the classification and the third digit represents its sub-division. Where no sub-division is made of a classification group, the
third digit is assigned the number Zero.
2.3. Where further sub-division of an account are necessary or desirable for which provisions have not been made in the
Chart of Accounts of the General Ledger, subsidiary Ledgers or Registers have been prescribed (Refer Section V).
3. Applicability of certain General Ledger Accounts :
3.1. The individual Accounting Units of the T.T.D. shall operate only such of those General Ledger Account Nos. as are
applicable to them in the light of their own transactions.
3.2. The General Ledger Account Nos. specifically reserved for operation only by particular Accounting Units are
indicated below:
Accounting Units
General Ledger Account Nos.
specifically reserved.
Head Office
010, 037, 038, 039, 051, 221 to 254, 281 to 284, 521 to 525, 548, 549, 551, 552 and 701 to 704.
Tirumala Temple 021, 601, 621 and 622
Tirumala Choultries 631
Tirumala General 022, 602, 641, 642, 643 and 684.
Temples other than those in Tirumala 023, 031 and 603 to 611
Tirupathi Choultries 632
Tirupathi General 683, 685
T.T.D. Transport 125, 155, 185, 503, 513, 518, 585 652
T.T.D. Press 682
Tirumala Canteens 661 to 664
Tirupathi Canteens 666 to 667
Educational Institutions
(Classification Groups-37&38) 041 to 044, 466, 467, 671 to 679 and 694
Such accounts specifically reserved for particular Accounting Units shall not be operated by any other Accounting Unit or
the T.T.D. The Accounting Unit of the Head Office, may however, be operative the following General Ledger Account
Nos. though specifically reserved for other accounting units in respect of lection directly received by them.
021, 022, 601, 602, 622 and 643.
3.3. Each Accounting Unit other than the Accounting Unit at the Head Office shall have Title Head entitled Head Office
Account' in their General Ledgers and use Account HO.390 for this purpose.
3.4. Every Accounting Unit of the T.T.D. shall identify before the commencement of each financial year the first five major
items of materials used other than machinery spares, other spare parts, consumable spares and loose tools) determined with
reference to the total value of consumption of each such item and use the following general Ledger Account Nos. for
accounting thereof :
411 to 415

Purchase during the year.

421 to 425
Carriage Inwards-I on451 to 455
Materials issued during the year.
and 721 to 725
Credit for Materials Issued.
All other materials shall be accounted for under the following appropriate General Ledger Account Nos.
416
Purchase During the year.
416
Carriage Inwards-I on456
Materials issued during the year.
and 726
Credits for Materials Issued.
3.5. When materials are transferred from an Accounting unit of the T.T.D. to any other Accounting Unit of T.T.D. the
transferring Accounting Unit concerned shall record the transactions by crediting classification group-71 with
corresponding debit to the appropriate inter-unit account under classification Group Nos.35 to 39. The receiving Units shall
record transactions by debiting classification group 44 with a corresponding credit to the appropriate inter-unit accounts
under Classification Group Nos. 35 to 39. The General Ledger Account Nos.441 to 449 and 711 to 712 may be
appropriately titled with regard to individual materials that are transferred.
SECTION-IV
Explanatory Notes to the Chart of Accounts.
The title heads given in the Chart of Accounts are generally inicative of the nature of the items that are to be grouped and
lected under the respective Accounts Head of Classifications considered necessary are given below with respect to certain
accounts. The three digit references given in the following explanatory notes refer to the General ledger Account Numbers.
036 Capital Funds-Kanuka (Hundi)-Receipts during theYear-Soiled- Notes and Uncurrent coins.
The account shall be credited with the amounts received in the form of soiled notes and uncurrent coins by corresponding
debits to Account Nos.335 to 345 as the case may be. Any amount that could not be realised by the bank and therefore to
be written off, shall be debited to this account with a corresponding credit to Account No.335.
063. Salaries and Wages due No.1 Account
This account shall be credited with the net amounts payable as per the pay rolls. Such amounts paid shall be debited to this
account.
064. Salaries and Wages due No.III Account :
The amount representing undisbursed salaries and wages credited by the Cashier on the prescribed day according to
regulations in force, shall be credited to this account. When any amount is paid out of this account, this account shall be
debited.
065. Unclaimed Salaries and Wages :
This account shall be credited with the amounts outstanding in account No.064 for more than a period of three months as
on the date of review prescribed for this purpose. The Account paid out of this account under the prescribed procedures,

shall be debited to this account. The review for this purpose shall be done with regard to the balance outstanding as at the
close of 30th September, 31st December, 31st March and 30th June, every year.
066. Provision for Annual and other Periodical Charges :
The account shall accommodate the provision for liabilities in respect of annual and other periodical charges pertaining to
each month brought into account through the monthly Routine Journal Entries and their subsequent payment adjustment of
liabilities.
101 &102 Sales tax :
The amount of Sales Tax billed in each sale bill shall be setely classified and credited directly through the medium of the
sale Day book to the respective Sales Tax Recovery accounts. Such amounts of Sales Tax billed on customers shall not be
included under sales. If sales of goods which are subject to sales tax, are billed on the basis of an inclusive rates not setely
showing in the sale bill as Sales Tax, the actual liability on account of Sales Tax to be borne of the T.T.D. shall be
determined by month and credited to the respective Sales Tax recovery accounts by corresponding debits to the various
Sales accounts through the medium of the monthly Routine Journal Entries.
103. Sundry Receipts Pending Disbursements :
The account shall be operated in respect of transactions involving receipts in the nature of liabilities not arising in the
ordinary course of business or of routine nature such as, for example, the amounts withheld from parties as a court
attachment order or any excess recovery of advances from an employee.
111 & 141 Cost Paid for Land :
The compensation payable to the vendor and any incidental charges in the nature of Registration and stamp duty shall be
included under this head.
112&142 Land Development Expenses :
All expenditure incurred subsequent to purchase or acquisition of land which is in the nature of developing the land shall
be debited to this head; such expenditure will include preliminary expenses like site, clearance and site formation, initial
aforestation, the land scaping and such other development expenditure of a capital nature.
115&145 Electrical Installations :
This account shall include the cost of both overhead and underground cables and wires, switch gears, transformers, substations etc.
121&151 Plant and Machinery :
This will include the cost of acquisition and other related expenditure upto and including the stage of final erection.
122,128 & 152 to 158. Vehicles :
The initial registration fees and the cost of extra fittings over and above the manufacturer's standard equipments
comprising the Vehicle, shall be capitalised. The initial quarterly tax on the motor vehicle and insurance shall not be
capitalised.
290. Sundry Debtors :
This account shall record transactions only relevant to sales on credit.
322 & 323.Prepaid Insurance Taxes on Motor Vehicles :
Any insurance premium of whatever nature shall initially by debited to this account. The proportion of the insurance
premium applicable to the current month shall be transferred to the respective General Ledger Account through the
monthly routine journal entries. A similar procedure shall be followed for vehicle Taxes also.
324. Interest Accrued and or due :
The amounts of interest accrued on investments made by the T.T.D. shall be debited to this account and accounted for
month by month as provided in the monthly routine journal entries. When interest is received, such amounts shall be
credited to this account.

341. Cash in Hand:

This account is not meant to be operated for any transactions other than the temporary holding of cash, which could not be
deposited immediately into the bank account, or having been drawn for purposes of disbursement could not be disbursed
within the same day. All receipts of the TTD shall be deposited into the Bank account every day or as nearly to the date of
receipt as is practicable and expedient. Cash payments for disbursement requirements shall only be through the medium of
Imprest Accounts according to the Internal regulations in force.
411 to 419. Purchases during the Year :
These will include only the purchase cost corresponding to the amount payable to the vendor of the goods. Such purchase
cost will include all taxes (Such as Sales tax, purchase tax, excise duty, etc.,) if any properly billed for in the vendor's
invoice. Any other charges such as transport cost etc., if included setely in the vendor's invoices shall be debited to the
appropriate Account Nos. under classification group 42.
431. Carriage inwards-II Freight Inwards.
This account is intended to lect all expenses on freight, relating to purchased goods, which cannot be conveniently
classified directly to the Account Nos. under Classification Group 42.
441 to 449. Refer to 3.5 of Section III
486. Education and Training:
This will include all expenses in connection with the participation of the TTD's employees in Training Course, Seminars
and Conferences in the nature of implant training or deputation to outside education Technical institutions. Any
Allowances granted to employees on account of their Children's education shall not be debited to this account. Such
Allowances, if any, if paid regularly through pay roll shall be lected under the appropriate Account number under
classification Group 46. Such Allowance, if paid otherwise, shall be debited to Account No.489.
489. Other Welfare Expenditure:
This will include the cost Expenses of uniforms, shoes and such other materials supplied to the TTD's employees fee of
cost. The expenditure on account of towels, toilet Soaps, laundry and other washing expenses will also be lected under this
Account.
536. Entertainment:
The cost of food stuff and other free supplies from T.T.D. canteens etc., either to the Members of the TTD Board or other
V.I.P's shall be lected under this Account No.
533. Expenses relating to prior years:
If any expenditure relating to the previous years for which provisions have not been made in the respective year's account,
such expenditure incurred during the current year shall be debited to this centre. The details for such expenditure shall be
recorded in the statistical registers Subsidiary Ledgers prescribed in Section V according to nature of expenditure as well
as the particular Financial years to which they relate. A similar procedure shall be followed as regards the income items
also under Account No.688.
661 to 667 & 681 to 685 Sales :
These accounts are not of sales returns, if any which shall be debited to these accounts. The sales tax charged in the bills
raised by the T.T.D. as well as the sales tax content of the sales value raised on account of a sales tax, inclusive
consolidated price charged for goods, shall be excluded from sale accounts. Refer also to the notes under Account Number
101 and 102.
731 & 732 Cost Transfers :
These two accounts are intended for the purpose of cost transfers arising out of internal work orders, such as for allocation
of expenses to capital assets repairs and maintenance etc.
SECTION V
Control Accounts and Subsidiary Ledger Accounts

1. Subsidiary Ledgers and Control Accounts :

The purpose of a subsidiary ledger is to keep similar accounts in detail while aggregate of these accounts is maintained in a
Control Account in the General Ledger
2. Personal Accounts :
2.1 Subsidiary ledgers shall be maintained for the following control accounts :General
Ledger
Control
Account No.
Title Head.
Name of the Subsidiary Ledger(3)
(1)
(2)
(3)
061
Sundry Creditors for Goods
Sundry Creditors, Ledger-I.
062
Sundry Creditors for Expenses
Sundry Creditors, Ledger-II.
084
Non-Contributory Provident
Fund contributions-Employees.
Non-Contributory Provident Fund
Ledger.
091
Security Deposit from WorksContractors.
Security-Deposits, Ledger-II.
092
Security Deposits from Suppliers
Security-Deposits, Ledger-II.
093
Earnest Money Deposits
Security Deposits, Ledger-III.
094
Security Deposits from Staff

Security Deposits, Ledger-IV.

260
Advances for Acquisition of Fixed Assets.
Advances to Suppliers, Ledger-II.
321
Advances to Suppliers for Goods (other than for Fixed Assets).
Advances to Suppliers, Ledger-II.
290
Sundry Debtors
Sundry Debtors Ledger
2.2 Subsidiary Ledgers of the kind referred to in 2.1 above are personal accounts to be opened in the names of persons
firms companies etc., such persons whose accounts have to be maintained in a Subsidiary Ledger will be allotted Account
Numbers in accordance with s 2.3 and 2.4 which follows.
2.3. A numerical code of six digits has been assigned to each account in a subsidiary Ledger. The first three digits will
correspond to the inter unit account numbers under classification Group Nos. 35 to 39 and will serve to identify the
particular Accounting Unit of the T.T.D. to which the subsidiary ledger relates. The next three digits starting from 001
upwards to 999 are to be allotted to individual persons firms companies etc., in whose names accounts are to be
maintained.
2.4. Each Accounting Unit of the T.T.D. may have its own Account Numbers for Subsidiary ledgers as regards the 4th, 5th
and 6th digits. The 999 number available for this purpose may be suitably grouped into blocks and a sete blocks of such
numbers be assigned to each of the subsidiary ledgers-referred to in 2.1 above, in the light of their own particular needs in
consultation with the designated official for this purpose at the Head Office.
2.5. Subsidiary ledgers or Registers (to be written up manually) shall also be maintained for the following Control
Accounts.
General
Ledger
Control
Account No.
Title Head.
(1)
(2)
064
Salaries and Wages due No.II Account
065
Unclaimed salaries and wages.
311
Loans to Employees for Purchase of Conveyance.
312
Festival Advances to Employees.

313
Pay Advance to Employees.
314
Travelling Advances to Employees, other advances recoverable.
325
Other advances Recoverable.
3. Impersonal Accounts :
3.1. In respect of the various control Accounts indicated in the subsequent s, Subsidiary Ledgers shall be maintained. They
relate to a further sub-division of the General Ledger Accounts that are considered necessary from the point of view of
managerial planning and control. So far as they related to Tirumala Temple, Engineering Division T.T.D. Transport
Tirumala Canteens and Tirupathi Canteens they are dealt with in subsequent s. It is intended that further additions will be
introduced in gradual stages covering other accounts and departments.
3.2. In respect of the following General Ledger Control Accounts Subsidiary Ledgers will be maintained by the
Accounting Units indicated against each :
General Ledger
Control A/c.No.
Title Head
Accounting Unit
which will maintain
Subsidiary ledgers.
(1)
(2)
(3)
(a) 451 to 456
Material issued during the year Tirumala temple.
Engineering Division
(b) 501 to 505
Repairs and maintenance of Vehicles.
T.T.D.Transport.
(c) 601
Arjitham Receipts Venkateswaraswami Temple, Tirumala T.T.D.TransportTirumala Temple
(d) 621
Sale of Prasadams Tirumala Temple
(e) 651 to 653
Transport Receipts T.T.D.Transport
(f) 661 to 664
Canteen Sales Tirumala Canteens
(g) 666 to 667

Canteen Sales Tirupathi Canteens

The Account Numbers and or the general scheme of assigning account Numbers for these subsidiary ledgers are indicated
in the accompanying chart.
3.3. In respect of General Ledger Account Numbers 553 and 688 relating to Expenses Income relating to prior years
statistical register shall be maintained recording the expenses income setely for each financial year to which they relate
under the appropriate title head of account corresponding to the Chart of Accounts Section-II.
4. Tally of Subsidiary Ledgers :
A trial Balance of each Subsidiary Ledger Statistical Register shall be taken at the end of each month, and the totals agreed
with the corresponding control account.
CHART OF ACCOUNTS
Subsidiary Ledgers
Account No.
A. Tirumala Temple
Title Head
601001
Pulikapu Seva Receipts
601002
Dhambura Vessel Receipts
601003
Penuku Chattam Receipts
601004
Vahanam Receipts I
601005
Saffron Vessel Receipts
601006
Vahanam Receipts II
601007
Poolangi Seva Receipts
601008
Kasturi Vessel Receipts
601009
Vahanam Receipts III
601010
Ekanthaseva Receipts
601011
Thomsla Seva Receipts
601012

Archana Receipts
601013
Poolangi Dharsanam Receipts
601014
Abhisheka Dharsanam Receipts
601015
Arathi Receipts
601021
Varthana Receipts I yearly Basis
601022
Varthana Receipts II yearly basis
601023
Arathi Receipts I yearly basis
601024
Arathi Receipts II yearly basis
601031
Tiruppavadai Receipts
601032
Vasanthotsavam Receipts
601033
Sahasra Kalasabhishekam Receipts
601034
Brahmotsavam I Class Receipts
601035
Brahmotsavam II Class Receipts
601036
Kalyanotsavam Receipts
601037
Amanthranotsavam Receipts
621001
Sale of Laddus
621002
Sale of Vadas
621003
Sale of Vagapadi
621004

Sale of Appams
Material Issued during the year for :
621001
Paditharam Provisions
621002
Nithya Dittam
621103
Annual Dittam
621104
Vara Dittam
621105
Brahmotsavam
621106
Nakshatra Dittam
621107
Paksha Dittam
621108
Haravotsavams
621201
Arjitham Provisions
621202
Festivals
621203
Cherupus
621204
Sevas
621205
Bahumanas
621209
Other purposes
B. Engineering Division :
Corresponding to each work order issued, assign an Account number against which the materials issued should be
accounted for, in consultation with the Data Processing Centre.
C. T.T.D. Transport :
The first three digits of the Account Numbers will identify the particular Bus, Taxi, Lorry, Jeep, or office Car for which
expenses income are to be measured. For this purpose assign numbers from 001 upwards to each vehicle owned by the
TTD. The fourth, fifth and sixth digits will represent the following :

Materials Issued during the year Corresponding to General Ledger A /C No.451.

002.
Materials issued during the year.Corresponding to General Ledger A/C No.452.
003.
Materials issued during the year. Corresponding to General Ledger A/C No.453.
004.
Materials issued during the year. Corresponding to General Ledger A/C No.454.
005.
Materials issued during the year. Corresponding to General Ledger A/C No.455.
006.
Materials issued during the year. Corresponding to General Ledger A/C No.456.
007.
Repairs and Maintenance
101.
Receipts other than Bus Receipts
201.
Bus Receipts-Tirupathi to Tirumala
202.
Bus Receipts-Tirupathi to Gudur
203.
Bus Receipts-Tirupathi to Papavinasanam
204.
Bus Receipts-Tirupathi to Srisailam
205.
Bus Receipts-Tirupathi to Vijayawada
206.
Bus Receipts-Tirupathi to Bangalore
207.
Bus Receipts-Tirupathi to Renigunta
208.
Bus Receipts-Tirupathi to Tiruchanoor
209
Bus Receipts-Tirupathi to Nagalapuram
210.
Bus Receipts-Tirupathi to Tiruttani
211.

Bus Receipts-Tirupathi to Pakala

212.
Bus Receipts-Tirupathi to Mangapuram
221.
Bus Receipts-Tirumala to Tirupathi
222.
Bus Receipts-Gudur to Tirupathi
223.
Bus Receipts-Papavinasanam to Tirupathi
224.
Bus Receipts-Srisailam to Tirupathi
225.
Bus Receipts-Vijayawada to Tirupathi
226.
Bus Receipts-Bangalore to Tirupathi
227.
Bus Receipts-Renigunta to Tirupathi
228.
Bus Receipts-Tiruchanur to Tirupathi
229.
Bus Receipts-Nagalapuram to Tirupathi
230.
Bus Receipts-Tiruttani to Tirupathi
231.
Bus Receipts-Pakala to Tirupathi
232.
Bus Receipts-Mangapuram to Tirupathi
241.
Bus Receipts-Tirumala to Chittor
242.
Bus Receipts-Chittoor to Tirumala
243.
Bus Receipts-Tirumala to P.A.T.
244.
Bus Receipts-P.A.T. to Tirumala
D. Tirumala Tirupathi Canteens.

Tirumala Canteen-I Receipts

661001
Ordinary Meals
661002
Carrier Meals
661003
Children Meals
661004
Tiffin
661005
Service Bills
661006
Miscellaneous Bills
For each canteen corresponding to General Ledger Account Numbers 662, 663, 664, 666 and 667 assign account numbers
similarly, the first three digits being the same, as the corresponding General Ledger Accounts Numbers and the Fourth,
Fifth and Sixth digits being 001 to 006 in the same manner as above for the respective six classifications under which the
receipts are sub-divided.
SECTION VI
Books of Account
1. Books of Original Entry :1.1. The purpose of the Books of Original Entry is to provide a convenient place to record all necessary information
relating to the original transactions.
1.2. The following books of original entry are prescribed which shall be maintained by each and every accounting unit of
the T.T.D.
(i) Revenue cash book.
(ii) Payments of cash book.
(iii) Purchase Day book.
(iv) Transfers-In day book.
(v) Transfers-Out day book.
(vi) Sales Day book.
(vii) Material Issued Day book.
(viii) Monthly Routine Journal Entries.
(ix) Miscellaneous Journal Entries.
1.3. Sete forms are described for each book of original entry. Each book of original entry shall be self-balancing so that the
total of the debit entries will exactly be equal to the total of the credit entries. The individual book (with the exception of
the Monthly Routine Journal Entries and the Miscellaneous Journal Entries) have been designed with suitable
arrangements for umns in which to recover and distribute the various items and to permit the summarising. As far as
practicable sete umns shall be used for each account in these umnar books there shall be a Miscellaneous umn in each of
these books. Each transaction entered in the miscellaneous umn shall be identified by its title head of account in the space
provided for the purpose so that a proper summary can be prepared. The number of umns to be opened in these umnar

books and specified title head of account to be allotted to these umns shall have to be determined by the individual
accounting units of the T.T.D. in the light of their own particular needs in consultation with the designated official. The
frequency with which individual title had heads of account are repeating themselves within a particular book of original
entry, is a relevant consideration to be taken into account in determining the number of umns and the allocation to specific
title heads. However, this has to be balanced with the desirability of not making the book too unwieldy either for handling
and subsequent storage over the year.
1.4. Erasures shall not be made in any book of original entry. All corrections of entries shall be entered in ink and initially
by proper authority.
1.5 It is intended that the individual accounting units of the T.T.D. shall prepare a summary of the daily transactions
relating to each book of original entry and forward the same to the Data processing centre for further processing and
posting to ledgers. Therefore, the books of original entry are intended to be loose- leaf form. All the pages in each book of
original entry shall be consecutively numbered form 1 (one) upward as and when a new leaf is taken for recording
transactions thereon. At the end of each Financial year all the leaves arranged in numerical sequence of leaf numbers, shall
be bound in volumes setely for each book of original entry.
1.6. Vouchers and other latorals relating to each book of original entry shall be consecutively numbered. There shall be one
serial voucher number, starting from 1 (one) upward for each financial year for each book of original entry. All related
vouchers and other latorals shall be setely filed in numerical sequence of voucher numbers of each book of original entry.
1.7 On the closing of each book of original entry for the day, all the umns shall be totalled, the miscellaneous umn analysed
by the title head of accounts and the figures entered in a loose-leaf summary page called 'Posting Sheet' which shall be
forwarded to the Data processing centre.
2. Receipts Cash Book:
2.1 The purpose of the Receipts Cash Book is to provide a complete record of all cash pay orders, cheques, drafts, money
orders etc., receive including inward remittances from other Accounting Units of the T.T.D.
2.2 All receipts shall be entered in the receipts cash book and deposited in the bank as early as on the date of receipt as is
practicable and expedient. Every effort should be made to see that all cash bank receipts are properly recorded in the month
to which they relate.
2.3 A umn in the receipts cash book shall be entitled 'Contra' debits to the cash account on account of cash drawn, by cash
office from bank and debits to the bank account on account of cash deposit into the bank shall be extended to this umn.
Inter-bank transactions which involve a receipt it bank account shall also be extended to this umn. The figures relating to
Contra'need not be posted to the General Ledger.
2.4 At the beginning of each month. the balance at the end of the previous months in each individual bank account
maintained, shall be entered in the umn bearing name of the bank as the opening balance Overdraft balances shall be
brought forward in red ink.
2.5 All cheques, drafts or pay orders shall be directly entered under the appropriate umn bearing the name of the bank in
which they are to be,deposited. They shall not be entered under the cash umn.
3. Payments Cash Book;
3.1 The purpose of the payments cash book is to provide a complete record of all amounts disbursed or out-ward
remittances to other accounting units of the T.T.D.
3.2 A umnar cash book shall be used. All payments shall be entered in the payments cash book immediately after the
payment is made. Every effort should be made to see that all payments are properly recorded in the month to which they
pertain.
3.3 A umn in the cash book shall be entitled 'Contra" credits to the cash account on account of deposits into bank and
credits to the bank on account of cash drawn by the cash office shall be extended to this umn. Inter-Bank transactions
involving a payment out of a bank account shall also be extended to this umn. The figures relating to Contra" need not be
posted to the General ledger.
4. Daily Cash Book Balance Register
4. The daily receipts. payments and the balances under cash and for cash bank account shall be entered in a Daily cash

Bank balances register.

5. Purchase Day Book:
5.1 The purpose of the purchases day book is to provided a complete record all purchases made by the T.T.D. and their
distribution to the respective accounts. This book shall not record transactions relating to goods supplied by one accounting
unit of the T.T.D. to any other accounting unit for which a sete transfer in day book is prescribed.
5.2. The purchase day book shall record the purchases made by the T.T.D. on which trade credit is availed. The vendors'
bills in respect which goods have been actually received shall be recorded in this book immediately. Every, effort should be
made to see that all vendors' bills in respect of which goods have been received in a particular month are recorded in
purchases day book in the same month.
6. Transfers in day book:
6.1. The purpose of this book of original entry is to record all supplies received by one accounting unit of the T.T.D. from
any other accounting unit of the T.T.D.
6.2 The basis of any entry in the Transfers-in day book shall be the invoice raised by the supplying accounting unit. The
receiving accounting unit shall account the full quantity and value of the invoice as raised by the supplying accounting
unit. If any deficits in quantities are found at the point of receipts, this shall be a subject matter of a sete treatment for the
recovery or otherwise of the value involved through the medium of miscellaneous journal entries.
6.3 All tramsfer invoices in respect of which goods have been received in a particular month shall be recorded in the same
month.
7. Transfers-Out day book:
7.1. The purpose of the transfers-out day book is to record the goods supplied by one of the T.T.D. to any Accounting unit.
7.2. All supplies made by one accounting unit to any other accounting unit, shall be billed by the despatching unit on the
accounting unit to which goods have been consigned. This billing (referred to an Invoice) may be on a cost basis or on a
determined rate basis as may be decided by the designated officials for this purpose.
7.3. These invoices will be prepared in quadruplicate, two copies behind forwarded to the consignee unit, one for the
headquarters of the T.T.D. and the remaining one being the voucher copy for entry in the transfers-out day book of the
despatching unit. The consignee shall immediately on receipt of the goods, record on the second copy it has received from
the despaching its acknowledgement of the goods received and forward and forward the same to the headquarters of the
T.T.D. The other copy received by the consignee unit will serve as the voucher copy for entry in the transfers-in day book.
7.4. The headquarters of the T.T.D. shall match the copy directly received by it from the despatching unit with the
acknowledgment copy received from the consignee unit. The invoices for which the matching acknowledgment copies
have not been received, represent the goods in transit. In the consolidated monthly trial balance of the T.T.D. the excess of
transfers, out over transfer-in will reflect the goods in transit, if any, the details of which are to be found in the unmatched
invoices referred to above. A close watch shall be maintained over those movements of goods in order to detect missing
consignments if any in time.
7.5. All invoices raised in a particular month by a despatching unit shall be entered in the transfers-out day book in the
same month.
8. Sales day book:
8.1 The purposes of the sales day book is to provide a complete record of all sales made by the T.T.D. and their distribution
to the respective general ledger accounts. This book shall not record the transactions relating to goods supplied by one
accounting unit of the T.T.D. to any other accounting unit, for which a sete transfers-out day book is prescribed.
8.2 The sales day book shall record the sales mades by the T.T.D. on credit to customers. The sale bills, shall be recorded in
this book immediately. For all goods sold in a particular month it shall be ensured that sale bills have been made and
entered in this book of original entry in the same month.
9. Materials issues day book:
9.1 The purpose of this day book is to provide a complete record of issues of materials and their distribution to the
respective General ledger accounts. The transactions recorded in this book shall not include these issues of materials which

are recorded in the transfers-out day book.

9..2. Entry transaction involving an issue of materials from stores shall be supported by a properly authorised material
requisition issue slip, which will provide the source of entries in the materials issues day book. It should be ensured that no
material is issued without a properly authorised material requisition issue slip and call issues of materials made in a
particular month are recorded in the month in the materials issues day book.
10. Monthly Routine Journal Entries:
10.1. The purpose of this journal is to record standard recurring journal entries month by month. As far as possible, all
recurring entries which have to be passed at the end of each month shall be pre-planned and printed and only figures
inserted therein.
10.2 A full explanation in connection with each entry shall be written beneath that entry on the journal sheet or in the
latoral supporting the entry.
10.3 A few such recurring entries are indicated in the form prescribed as illustrations.
10.4 If the std. recurring entries are planned and provided for in this journal, the entries in the miscellaneous journal entries
will reflect only the rectification entries which in effect is an index of accounting errors or special situations.
11. Miscellaneous journal entries:
11. 1. This journal shall be used for recording all other transactions not covered by the other eight books of original entry.
11.2. All entries shall be supported by properly approved lectoral .
12. Stock Ledger:
12.1. The purpose of a stock ledger are to provide(a) A convenience place to record the cost of goods received and issued;
(b) A means to arrive at the book inventory on a cost basis (referred) to this manual as the (Inventory cost) for the pretion
of monthly balance sheets and profit and loss accounts; and
(c) An independent means to check the physical existence of stocks.
12.2 The stock card (Folio) in the stock ledger shall be in the form prescribed.
12.3. The description of goods shall be given in the place provided for in such detail as to render certain identification of
goods. The name of the depot or any responsibility who holds the stock belonging to the T.T.D. shall be identicated at the
place provided for the purpose under the head location of stocks'. The unit of measurement shall be indicated at the top of
the form (e.g.kg. Nos.etc.)
12.4 The stores of entries that are made in the stock cards shall be the books of original entry and their vouchers. The
reference to the books vouchers shall be entered in the stock cards.
(a) The D.P.C. is not located at the head-quarters of the T.T.D. which involved the despatch of documents. The possibility
of loss in transit of documents should be taken note of;
(b) Day books such as cash books have to be maintained on a day- to-day basis by each accounting unit, in any case for the
purpose of ascertaining daily balances and their control;
(c) The system needs to be flexible enough to enable the T.T.D. to change to a manual system without any difficult should
the contingency arise; and
(d) The need to provide suitable training in accounting for the staff of T.T.D should preclude the entrusting of the entire
work to an outside agency.
14.3 Keeping in view the convenience, the volume of work and other relevant factors, the following day books need not be
maintained by the accounting units indicated against each. In these cases, the vouchers will be forwarded to the D.P.C. for
posting to the ledgers straightway.
Day Books

Accounting units of T.T.D.

(i) Engineering Division
(ii) T.T.D.Transport.
Materials issued Day Book
14.4. Every Accounting unit of T.T.D. maintaining a stock of materials shall identify before the commencement of each
financial year the first 99 major items of materials used, determined with reference to the total value of consumption of
each such item. Stock ledgers during the first year of implementation of this manual shall be maintained in the manner
indicated, only for these items. Depending upon the significance of the amounts involved with respect to the remaining
items, a decision may be made at a later stage on the necessary or otherwise to maintain individual stock accounts for the
other items also linked up with the financial accounts.
14.5 As and when a decision is taken locate the punched card equipment in Tirupathi, as part of the T.T.D. organisation,
modification to these recommendations may be made at the appropriate time.
SECTION -VII
Accounting Reports
1. The mass of details that an accounting system produces should find ultimate usefulness in the form of reports for
managerial use. These reports should summarise all the essential information needed by the Management in
understandable and usable form.
2. The following accounting reports are prescribed.
(a) A balance sheet by each Accounting unit of the Tirumala Tirupathi Devasthanams every month.
(b) A profit and loss accounting by each accounting unit of the Tirumala Tirupathi Devasthanams every month.
(c) A consolidated balance sheet and profit and loss account for the Tirumala Tirupathi Devasthanams as a whole, every
month.
3. Before the commencement of each financial year, a budget shall be prepared in the form prescribed by each and every
accounting unit of the Tirumala Tirupathi Devasthanams and also for the Tirumala Tirupathi Devasthanams as a whole.
APPENDIX A Form of Oath of office for Chairman/Chair-Person/Trustee
APPENDIX
(1)
Form of Oath of office for Chairman/Chair-Person/Trustee
I. ........................ S/o. or W/o .................. belonging to the (Gothra) ............................. having been appointed as
Chairman/Chair-person/.Trustee of ............ do swear in the name of Lord Venkateswara Swami, Lord of the seven hills and
in the immediate presence and Sannidhi of the Lord that I will duly and faithfully and to the best of my ability, judgment
and knowledge perform the duties of my office without fear or favour, affection or ill-will and to the best interests of the
Tirumala Tirupathi Devasthanams and that I will uphold the provisions of the Andhra Pradesh Charitable and Hindu
Religious Institutions and Endowments Act,1987 (Act 30 of 1987) and the rules made thereunder, in respect of Tirumala
Tirupathi Devasthanams.
APPENDIX B Oath of Secrecy for Chairman/Chair/Person/Trustee
APPENDIX
(2)
Oath of Secrecy for Chairman/Chair/Person/Trustee.
I............................ s/o or W/o .................. belonging to (Gothra) ....................... swear in the name of Lord Venkateswara
Swami, Lord of the seven hills and in the immediate presence and Sannidhi of the Lord that I will not directly or indirectly
communicate or reveal to any person or persons any matter which shall be brought under my consideration or shall become
known to me as the Chairman/Chair-person/Trustee of .................. except as may be required for the due discharge of my

duties as such Chairman/Chair-person/Trustee.

Chairman-Chair-person-Trustee.
(b) Before the Chairman or a Trustee enters upon his office, he shall also file an affidavit in the Form appended hereunder
and sworn before Gazetted Officer of the State Government.
APPENDIX C Affidavit on Solemn affirmation to be filed by Chairman/Chair-person/Trustee
APPENDIX
Affidavit on Solemn affirmation to be filed by Chairman/Chair-person/Trustee
I. ........................ S/o or D/o ................... Hindu ..................... do solemnly and sincerely affirm and state as follows:I have been appointed as Chairman/Chair-person/Trustee of the Tirumala Tirupathi Devasthanams Board on .............. and
that:(1) I am not deaf, mute or suffering from leprosy or any virulent contagious disease;
(2) I am not an undischarged insolvent.
(3) I am not interested, either directly or indirectly in any subsisting lease of any property or of contract made with or any
work being done for the Tirumala Tirupathi Devasthanams and that I am not in arrears of any kind due by me as such to the
Tirumala Tirupathi Devasthanams;
(4) I will not appear as a legal practitioner on behalf of or against the Tirumala Tirupathi Devasthanams;
(5) I was not sentenced by a criminal court for an offence involving moral turpitude;
(6) I will not act adverse to the interest of the Tirumala Tirupathi Devasthanams;
(7) I am not addicted to intoxicating liquors or drugs;
(8) I do not suffer from any other disqualifications specified in the A.P Charitable and Hindu Religious Institutions and
Endowments Act, 1987 or the rules made thereunder .
Solemnly affirmed at the
Office of.......... Sd/of this ........... Before me
day 199........... (Signed)
Gazetted Officer.
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Advisory Council Rules, 1987
In exercise of the powers conferred by Section 152 read with Section 153 of the Andhra Pradesh Charitable and Hindu
Religious Institutions and Endowments Act, 1987 (Act No. 30 of 1987) the Governor of Andhra Pradesh hereby makes the
following rules as the same having been previously published as required by sub- section (1) of Section 153 of the said
Act.
Rule 1 Short title
These rules, may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Advisory
Council Rules, 1987.
Rule 2
In these rules, unless the context otherwise requires,
(a) Act' means Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987.
(b) Council' means the Advisory Council constituted under Section 152 of the Act.
Rule 3

The Non-Official members referred to in sub-section (1) of Section 152 of the Act shall be nominated by the Government
for a period of three years. A person who is or was a non-official member shall be eligible for renomination. The
Government may at its discretion reconstitute the Council at any time for its proper functioning.
Rule 4
The subjects on the agenda before the meeting shall be taken up and disposed of in the order in which they are appearing in
the Agenda for the meeting unless the Council decides to give precedence to any subject or subjects on the agenda. No
subject which is not on the agenda, shall be taken up at a meeting except with the concurrence of the Chairman.
Rule 5
The officer of the Council shall be situated at Hyderabad where the meeting shall ordinarily be held as and when found
necessary. Normally fifteen days notice shall be given for every meeting of the Council, while in cases of emergency a
shorter notice shall be enough :
Provided that the meeting of the Council may be held at any place other than Hyderabad, if the Chairman considers it
necessary at any time.
Rule 6
The Chairman shall preserve order and shall decide all points of order arising at, or in connection with, the meetings. There
shall be no discussion, on any point of order and the decision of the Chairman on any point of order shall be final.
Rule 7
The quorum for any meeting shall be three and all questions which may come up before the Council at any meeting shall in
case of difference of opinion among the members, be decided by a majority of the members present and voting at the
meeting and when the votes are equally divided, the Chairman shall have and exercise a second or casting vote.
Rule 8
Minutes of the proceedings at each meeting of the Council shall be signed by the Chairman. Any minute of dissent shall be
recorded, if required by the members of the Council dissenting.
Rule 9
Within seven days of the date of meeting, a copy of the minutes of the proceedings of such meeting shall be sent to the
Government and office of the Commissioner.
Rule 10
It shall be the duty of the Convenor(a) to prepare the agenda and fix the dates of the meeting of the Council in consultation with the Chairman ;
(b) to circulate notices and agenda papers of the meetings ;
(c) to arrange for and attend the meetings of the Council ;
(d) to keep a record of the meetings of the Council ;
(e) to place all matters referred to the Council by the Government before the next meeting of the Council ;
(f) to attend to all correspondence relating to the Council ;
(g) any other duties as may be assigned to him by the Government from time to time.
Rule 11
The Non-Official members of the Council and the persons invited shall, in respect of journeys performed by them to attend
the meetings of the Council be entitled to draw travelling allowance and Daily Allowance as per the orders issued in
G.O.Ms. Nos.115, 125, 132, Finance and Planning (FWTA) Department, Dt. 16-4-79, 13-4-82 and 16-4-82 respectively
and G.O.Ms.No.169, Finance and Planning (TA) Dept., 19-7-88. The Commissioner shall be the controlling and countersigning authority in respect of the travelling allowance bill of the members of the Council.

Rule 12
A Non-Official member shall cease to hold office if he absents himself from three consecutive meetings of the Council.
Andhra Pradesh Chairtable and Hindu Religious Institutions and Endowments (Removal of Encroachments) Rules,
1987
In exercise of the powers conferred by sub-sections (3), (4) and (6) of Section 83 read with Section 153 of the Andhra
Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987, (Act No.30 of 1987) the Governor of
Andhra Pradesh hereby makes the following rules as the same having been previously published as required by sub-section
(1) of Section 153 of the said Act.
Rule1 Short title
These rules may be called the Andhra Pradesh Chairtable and Hindu Religious Institutions and Endowments (Removal of
Encroachments) Rules, 1987.
Rule2
In these rules unless the context otherwise requires:(a) "Act" means the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act,1987.
(b) "Form" means a section of the Act.
(c) "Section" means a section of the Act.
Rule3 Form and Service of Notice to Encroacher
(1) The notice referred to in sub-section (2) of Section 83 of the Act to be issued by the Deputy Commissioner, shall be in
Form-I and shall be served on the encroacher by Registered Post with acknowledgment due.
(2) In case of refusal or evasion to receive the notice sent for service in the manner specified in such-rule (1) the notice
shall be affixed on the front door or any other conspicuous place of the residence of the encroacher; if he has changed his
residence, the notice shall be sent to such changed address, if it is known, or a copy of the notice shall be affixed on the
front door or other conspicuous place of his last known residence. Such affixture shall be deemed to be sufficient notice to
the encroacher concerned.
Rule4 Enquiries
The provisions of rules made under Section 149 of the Act shall apply to the conduct of enquiry under sub-section (4) of
Section 84 of the Act and the provisions of the Code of Civil Procedure, 1908 shall apply, as far a practicable to
appearance of pleaders and to affidavits, production of documents, examination of witnesses, taking of oral evidence, proof
of affidavit, filing of exhibits, issue of commissions, return of documents not admitted in evidence and other connected
matters.
Rule5
Every order of the Deputy Commissioner regarding the removal of encroachments shall be in Form -11 and shall be sent to
the encroacher by registered post acknowledgment due .A copy of the order shall be published on the notice board or at
any conspicuous place of the endowment or institution to which the property belongs.
Rule6
(1) The amount ordered by the Deputy Commissioner under subsection (6)of Section 83, payable by the encroacher
towards use and occupation shall be deposited by the encroacher or any person on his behalf in the Savings Bank account
standing on the name of the concerned institution or endowment ,and proof of deposit thereof shall be produced before the
Deputy Commissioner .
(2) The amount ordered to be deposited in the first instance at the tine of issue of first notice shall not be less than the
amount of rent that may be fetched in ordinary course for a period of six months and thereafter the amount of rent that may
be fetched in ordinary course for a month or such enhanced amount shall be ordered to be deposited every month in
advance on the dates specified by the Deputy Commissioner .
(3) The Deputy Commissioner while passing orders under sub-section (4) of Section 83 shall decide and order for the

disposal of the amount deposited together with the interest thereon.

APPENDIX 1 FORM
FORM-1
(See Rule 2)
Notice under sub-section (2) of Section 83 of the Act........................ (Village)...........................
(Mandal)..........................District.....................
Whereas there is reason to believe that you................... .................have encroached upon........................................................
(here enter name of the property) belonging to the......................................... .......................(the name of the institution or
Endowment) the particulars of which are given in detail in the Schedule below:
Whereas you are called upon to show cause before..................... ..................why an order requiring you to remove the
encroachment should be made.
Now, therefore, take notice that if you have any cause shown why the said encroachment should not be removed, you
should appear in person or by counsel duly instructed with proof, in this office on the..................day
of...................19.........when the aforesaid matter will be heard and disposed of failing which the matter will be heard and
disposed of ex-parte and that it will be presumed that your consent to the removal of the said encroachment is duly given.
Given under my hand and the seal this........................ ..............day of....................19.....................
Deputy Commissioner.
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Rules
In exercise of the powers conferred by Section 87 read with Section 153 of the Andhra Pradesh Charitable and Hindu
Religious Institutions and Endowments Act, 1987 (Act No 30 of 1987) the Governor of Andhra Pradesh hereby makes the
following rules as the same having been previously published as required by sub- section (1) of Section 153 of the said
Act.
Rule1
When the Deputy Commissioner proposes to take action under sub-section (1) of Section 87 suo motu or on an application
from any person or trustee, notice of inquiry shall be sent by registered post, acknowledgment due in the Form appended to
these rules(a) to the person concerned or the petitioner or the applicant
(b) to the respondent(s)
(c) to their advocates as per the address given in their application in relation to any dispute in respect of the matters stated
therein.
Rule2
(1) A copy of the said notice shall be published by affixture on the notice boards of the Assistant Commissioner, the
Deputy Commissioner and the Regional Joint Commissioner having jurisdiction over the area in which the charitable or
religious institution or endowment is situated; and
(2) Such publication shall be deemed to be sufficient intimation to the persons having interest.
Rule3
(1) A copy of the decision or order of the Deputy Commissioner referred to in sub-section (3) of Section 87 shall be
communicated to the parties concerned by registered post acknowledgment due.
(2) A copy of the decision or order of the Deputy Commissioner shall also be published in the manner laid down in Rule 2
above.
Rule4
The enquiry under Section 87 shall be conducted in the manner prescribed in the rules made for purposes of Section 149

relating to holding of enquiries.

APPENDIX 1 Notice of Inquiry
FORM-1
(See Rule 1)
Notice of Inquiry.
To
Whereas a dispute has arisen/has beeb raised as to the question whether (here enter the nature of dispute under clauses (a)
to (g) of sub-section (i) of Section 87):
And Whereas, I ............................................. the Deputy
Commissioner............................................................................................................... having jurisdiction, propose to enquire
into the said dispute, in exercise of the powers conferred upon me by sub-section (i) of Section 87 of the Andhra Pradesh
Charitable and Hindu Religious Institutions and Endowments Act, 1987 (Act No.30 of 1987).
Now, therefore, take notice that the said dispute shallkk be enquired into by me in this office
at ............................................................................................................................................... .................................................
................ .... on the ..................................... day of ... ..../.. ...........................................19 ..................................and you shall
be present on the said date with such evidence as is in your possession.
Deputy Commissioner.
HANDING OVER CHARGE BY THE EX-OFFICIO HOLDER TO THE SUCCESSOR RULES
In exercise of the powers conferred by Section 133 read with Section 153 of the Andhra Pradesh Charitable and Hindu
Religious Institutions and Endowments Act, 1987 (Act No.30 of 1987) the Governor of Andhra Pradesh hereby makes the
following rules as the same having been previously published as required by sub- section (1) of Section 153 of the said
Act.
Rule 1 Definitions
(a) "Act" means the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987.
(b) "Section" means a Section of the Act.
Rule 2
The order referred to in sub-section (1) of Section 133 of the Act directing the Ex-officio holder to handover charge of the
office to his successor, shall be sent by registered post with acknowledgment due, to such ex-officio holder and his
successor.
Rule 3
If the ex-officio holder refuses or evades to receive the orderso sent, the order shall be affixed on the outer door, or at any
conspiicuous place of residence. If he has changed his residence, the order shall be sent to the changed addres if it is
known, or a copy of the order shall be affixed on the outer door,or other conspicuous place, of the last known residence.
Such affixtrure shall be deemed to be sufficient service to him.
Rule 4
The certificate referred to in clause (b) of sub-section (2) of Sec.133 of the Act shall be in the Form appended.
Rule 5
Notice of the inquiry for the issue of a certificate shall be served on the ex-officio holder and on the successor or the
Executive Officer who has applied for a certificate in the manner laid down in Rules 2 and 3.
Rule 6
The certificate shall be signed by the authority who inquired in the matter duly affixing his official seal thereon.

APPENDIX 1 FORM
FORM
[See Rule 4]
Certificate under Sec.133 (2) (d) of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments
ACt,1987 (Andhra Pradesh Act No.30 of 1987).
Certified that the following are the properties so far known belonging to the specified endowment attached to
Math/Temple/specified endowment for the performance of charity situated in
the.................................................................village..................................
Mandal...................................District........................ .
Description of properties.
(a) Lands District Mandal Village Survey No. Extent. Dry.Wet,etc. (b) House or shops Door No. Name of Street Number
of Municipal Division,if any Name of village or town. (c) Movable (i) jewels (ii) Vessels (iii) Vahanams (iv) Other
movables (v) Cash. (d) Records and accounts
Given under my hand and seal, this day of........................19................... .
Commissioner, Endowments Department, Andhra Pradesh.
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Inspection of Movable and
Immovable Property Rules, 1987
In exercise of the powers conferred by Section 139 read with Sec.153 of the Andhra Pradesh Charitable and Hindu
Religious Institutions and Endowments Act, 1987 (Act No.30 of 1987) the Governor of Andhra Pradesh hereby makes the
following rules as the same having been previously published as required by sub-section (1) of Section 153 of the said Act.
Rule 1 Short title
These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Inspection of
Movable and Immovable Property Rules, 1987.
Rule 2
The Commissioner, Additional Commissioner, Regional Joint Commissioner, Deputy Commissioner, or Assistant
Commissioner, intending to inspect any movable or immovable property shall give notice to the person in possession of the
said property to be present at the time of inspection.
Rule 3
This inspection of the property shall be made only in the presence of the person referred to in Rule 2.
Rule 4
The Inspecting officer while entering into any premises of the institution or endowment shall have due regard to the
custom and usage and shall observe the practices pertaining to the said institution or endowment.
ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS
ADMINISTRATION OF OATH OF OFFICE AND SECRECY RULES, 1987
In exercise of the power conferred by sub-section (1) of Section 153 read with sub-section (2) of Section 19 of the Andhra
PradeshCharitable and Hindu Religious Institutions and Endowments Act,1987 (Act No. 30 of 1987) the Governor of
Andhra Pradesh hereby makes thefollowing rules, the same having been previously published as requiredby sub-section (1)
of Section 153 of the said Act.
Rule 1 Short Title
These rules may be calledthe Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments
Administrationof Oath of Office and Secrecy Rules,1987.
Rule 2

Before the Trustee enters upon his office, the Commissioner,the Regional Joint Commissioner, the Deputy Commissioner,
or the AssistantCommissioner or any other person authorised by himin this behalfshall administer to the trustee the oath of
office and secrecy inthe Forms I and II appended hereto within 30 days from the date onwhich the trustee was appointed:
Provided that the administration of oath to trustee appointedto Hindu Religious Institutions or Endowments shall be in the
nameof God.
Rule 3
If any trustee fails to take the oath within the periodspecified in Rule 1, he shall cease to hold office.
Rule 4
Before a trustee enters upon his office, he shall alsofile and affidavit in the Form III annexed hereunder, and sworn beforea
Gazetted Officer of the State Government.
APPENDIX 1 Form of Oath of Office for a Trustee
FORM-1
(See Rule 1)
Form of Oath of Office for a Trustee
I,................................................................................................................. ..............................having been appointed as
trustee of Sri...................... .........................................................do swear in the name of God solemnly affirm that I will
duly and faithfully and to the best of my ability,judgment and knowledge perform the duties of my office without fear or
favour,affection or ill-will and to the best interest of the above mentioned institution and that I will uphold the provisions
of the Andhra Pradesh Charitable and Hindu ReligiousInstitutions and Endowments Act 1987,and the rules made
thereunder.
Trustee.
APPENDIX 2 Form of Oath of Secrecy for a Trustee
FORM-2
(See Rule 1)
Form of Oath of Secrecy for a Trustee
I,.....................................................................................................swear in thename of God solemnly affirm that I will not
directly or indirectlycommunicate or reveal to any person or persons any matter which shallbe brought under my
consideration or shall become known to me as the trustee of
Sri...................................................... ..............................................exceptas may be required for the due discharge of my
duties as such trustee.
APPENDIX 3 Affidavit of Solemn Affirmation to be filed by Trustee
FORM-3
(See Rule4)
Affidavitof SolemnAffirmation to be filed by Trustee
I,....................................son of...........................................................................................aged
............................years......................(profession).............................................
......................residingat ........................................................................ ..........dohereby solemnly and sincerely affirm and
state as follows:
I have been appointed as a Member of theBoard of Trustees-5
Sri............................. .....................................................................................and that ........)
(1) I am not a deaf-mute or suffering from leprosy or anyvirulent contagious disease;
(2) I am not an undischarged insolvent;

(3) I am not interested,either directly or indirectly in anysubsisting lease or licence of any property or of contract made
withor any work being done for the said institution and that I am notin arrears of any kind due by me as such to the
institution endowment;
(4) I will not appear as a legal practitioner on behalf ofor against the institution endowment;
(5) I was not sentenced by a Criminal Court for an offenceinvolving moral turpitude;
(6) I have not acted and I will not act adverse to the interestof the institution endowment.
(7) I am not addicted to intoxicant liquors or drugs;
(8) I do not suffer from any other disqualifications specifiedin the Andhra Pradesh Charitable and Hindu Religious
Institutionsand Endowments Act, 1987 or the rules made thereunder.
(Signed)
Solemnly affirmed at the Office of the .................................................................. ..................................................................
of................................................................................................ this........................................ day of 199 (before me)
(Signed)
Gazetted, Officer.
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Renovation Committee Rules, 1987
In exercise of the powers conferred by Section 146 read with Section 153 of the Andhra Pradesh Charitable and Religious
Institutions and Endowments Act, 1987 (Act No.30 of 1987) the Governor of Andhra Pradesh hereby makes the following
rules as the same having been previously published as required by sub- section (1) of Section 153 of the said Act.
Rule 1 Short title
These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Renovation
Committee Rules, 1987.
Rule 2 Definitions
In these rules unless the context otherwise requires,(a) "Act" means the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987;
(b) "Chairman" means the Chairman of the Renovation Committee;
(c) "Committee" means the Renovation Committee constituted under Rule 3;
(d) "Institution" means the Charitable or Hindu Religious Institution;
(e) "Member" means the member of the Renovation Committee and includes its Chairman, Secretary and the Treasurer.
Rule 3 Constitution of Renovation committee
With effect from, such date as the Government may by notification appoint in this behalf there shall be established for the
purpose of these rules a Committee to be called the Renovation Committee, to any religious or charitable institution
consisting of Chairman, Secretary, Treasurer and such other members possessing the qualifications as specified in Section
18 and free from disqualifications specified in Section 19 of the Act.
Rule 4 Committee to be a Body Corporate
The Committee shall be a Body Corporate and shall have a common seal and shall in the said name sue and be sued.
Rule 5 Term of office of the Committee
Every member of the Committee shall hold office for a term of three years from the date of order unless in the meanwhile
he resigns such office or has been removed by an order of the Government: Provided that where a member of the Board of
Trustees constituted under Section 15 of the Act is appointed as a member of the Committee such member shall cease to
hold office on the expiry if his terms as a member of such Board of Trustees.

Rule 6 Termination of appointment

The Government may in the public interest terminate the appointment of any member, at any time without assigning any
reason thereof.
Rule 7 Functions of the Committee
The Committee shall have the following functions namely.(a) to prepare plans for the renovation and construction work of the institutions;
(b) to supervise the works that are under execution;
(c) to raise and collect donations from the worshippers and others for the proposed renovation and construction works of
the institution;
(d) to advise and assist the Board of Trustees if any, with constructive suggestions for the proper execution of works;and
(e) to decide as to and in which manner the donations collected have to be spent for the renovation work of the institution.
Rule 8 Functions of the Chairman
The following shall be duties and functions of the Chairman of the Committee;
(a) all correspondence with the Committee shall be carried out in the name of the Chairman;
(b) he shall draw up and issue an appeal to the public and other religious institutions for donations for the renovation work
of institution;
(c) to place before the Committee the abstract of monthly account and record and sent the same to the Commissioner;and
(d) to send monthly progress report of the works and the amounts collected under the donations, to the Commissioner,
Regional Joint Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be .
Rule 9 Collection of donations
Every member of the Committee is authorised to collect donations from public for the renovation work of the institution.
Rule 10 Receipt Books
(1) The Treasurer of the Committee may be authorised to maintain the receipt books. Each book shall contain one hundred
receipts in triplicate, with machine print thereon.
(2) The receipt shall bear the seal of the Commissioner, Regional Joint Commissioner, Deputy Commissioner or Assistant
Commissioner, as the case may be, and the signature of the Chairman and the Treasurer.
Rule 11 Mode of collection
(1) Every member who is authorised to collect the donations shall issue the triplicate receipt to the donor, after obtaining
his signature and if he is not literate his thumb impression together with his name and address on the reverse of the
duplicate as well as on the original of the receipt shall be obtained.
(2) The member shall then hand over the amount together with the duplicate of the receipt to the Treasurer after obtaining
his signature on the reverse of the original receipt in token of having received the amount from the member.
Rule 12 Accounts
There shall be only one account of the Fund in the name of the Committee for the moneys collected and disbursed for the
renovation work.
Rule 13 Joint Account
The Secretary and the Treasurer shall have power to operate jointly the accounts of the Committee.
Rule 14 Deposits
(1) All amounts received in cash, cheques or drafts shall be deposited forthwith by the Treasurer in any Scheduled Bank in
the name of the Committee.

(2) The Treasurer shall maintain a correct record of the receipts and disbursements supported by day to day accounts.
Rule 15 Meetings
(1) The Committee shall meet atleast once in a month and as often as possible as may be necessary to consider all or any of
the relevant points relating to the collection of donation, renovation work and to pass monthly accounts of the committee.
The meeting shall be held at such places as may be decided by the Chairman, with due intimation to the members. The
Chairman shall preside over the meeting and in his absence one of the members of the Committee as elected among
themselves shall preside over such meetings.
(2) The quorum for the meting shall be one-third of the total number of members of the Committee. The Chairman or the
member presiding over the meeting shall have a second or casting vote in all matters where there is a tie.
(3) The proceedings of the meeting shall be recorded in minutes book to be specifically kept with the Secretary to the
Committee.
Rule 16 Procedure in case of disputes
If there is a dispute with regard to any point in the meeting, the Chairman shall refer the matter to the Commissioner,
Regional Joint Commissioner, Deputy Commissioner Assistant Commissioner whose decision is final
Rule 17 Resolutions to be communicated to the Commissioner etc
The resolution of the Committee shall be communicated to the Commissioner, Regional Joint Commissioner, Deputy
Commissioner or Assistant Commissioner, as the case may be, within a week from the date of passing of the resolution
with the remarks of the Chairman of Trust Board, if any,. The Commissioner shall be competent to cancel, modify or revise
any of the resolutions as may be necessary in the interest of the institutions and the orders of the Commissioner shall be
final.
Rule 18 Mode of execution of works
The works shall be executed according to the rules in force or as modified from time to time under the provisions of the
Act.
Rule 19 Audit
The accounts of the Committee shall be audited annually by the Auditors specified under Section 63 of the Act.
Rule 20 Complaints and suggestions of the members of the Committee
Any complaint or suggestion which a member of the Committee may desire to make regarding the affairs of the Committee
may be recorded in a book kept for the purpose. Such complaint or suggestion shall be considered at the next meeting of
the Committee.
Rule 21 Issue of directions by the Government etc
The Government or the Commissioner, Regional Joint Commissioner, Deputy Commissioner or Assistant Commissioner,
as the case may be, may issue directions from time to time to ensure proper working of the Committee or any matter
connected therewith.
(2) The Government shall have power to dissolve the said committee as and when required.
Rule 22 Powers of the Committee and Chairman
All the powers of the Committee and the Chairman shall be subject to the control of the Commissioner, whose decisions in
all matters relating to the collection of donations and renovation works shall be final.
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Recovery of Surcharge and
Contribution Rules, 1987
In exercise of the powers conferred by Section 148 read with Section 153 of the Andhra pradesh Charitable and Hindu
Religious Institutions and Endowments Act,1987 (Act No.30 of 1987) the Governor of Andhra Pradesh hereby makes the
following rules as the same having been previously published as required by sub- section (1) of Section 153 of the said
Act.

Rule 1 Short title

These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Recovery of
Surcharge and Contribution Rules, 1987.
Rule 2 The requisition referred to in Section 148 shall be made
(i) if it relates to the recovery of Contribution and Audit fee payable under Section 65, in Form-I
(ii) if it relates to the recovery of costs, charges and expenses payable under Section 67, in Form -II.
Rule 3
The requisition referred to in sub-section (1) of Section 1148 shall be, in form-III.
APPENDIX 1 Office of the Commissioner, Endowments Department, Andhra Pradesh, Hyderabad
FORM-1
[See Rule 2 (1)]
Office of the Commissioner, Endowments Department, Andhra Pradesh, Hyderabad.
Requisition No. Dated:
Requisition under sub-section (2) of the Section 148 of the Andhra Pradesh Charitable and Hindu Religious Institutions
and Endowments Act, 1987 (Andhra Pradesh Act 30 of 1987) for recovery of contribution and Audit fee payable under
Section 65 of the said Act.
To
The Revenue Divisional Officer,
Deputy Commissioner,
Endowments Department.
Division
District.
Whereas the person mentioned in column (4) of the Schedule below, being trustee of the charitable or religious institution
or endowment or dharmadayam mentioned in column (2) thereof failed to pay, out of the funds of the said institution or
endowment, the amounts mentioned against his name in column (6) of the said schedule, being contribution and Audit fee
payable by him under Section 65 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments
Act,1987 (Andhra Pradesh Act 30 of 1987) you are hereby requested to recover the said amounts and to pay the same to
me in accordance with the provisions of Section 148 of the said Act.
Commissioner.
SCHEDULE
(1) Sl.No.
(2) Mandal and village where the property is situated
(3) Name of the Charitable or religious institution or endowment or Dharmadayam.
(4) Name, Father's name/and address of the trustee/Executive Officer.
(5) Year to which the amount relates.
(6) Amount of contribution/Audit fee under Section 65.
(7) Demand number and date.
(8) Date of Service of demand.
Commissioner,

Endowments Department,
Andhra Pradesh, Hyderabad.
Copy to the Assistant Commissioner, Endowments Department.
APPENDIX 2 Office of the Commissioner, Endowments Department, Hyderabad
FORM-2
[See Rule 2 (ii)]
Office of the Commissioner, Endowments Department, Hyderabad.
Requisition No. Dated:
Requisition under sub-section (2) of Section 148 of the Andhra Pradesh Charitableand Hindu Religious Institutions and
Endowments Act, 1987 (Andhra Pradesh Act 30 of 1987) for recovery of costs, charges and expenses payable under
Section 67 of the said Act.
To
The Revenue Divisional Officer/
Deputy Commissioner
Endowments Department.
Division
District
Requisition No. Dated:
Whereas the person mentioned in column (4) of the Schedule below, being trustee of the charitable or religious institution
or endowment mentioned in the corresponding entry in column (3) thereof, failed to pay,out of the funds of the said
institution or endowment, the amounts mentioned against his name in column (6) of the said Schedule being costs, charges
and expenses payable by him under Section 67 of the Andhra Pradesh Charitable and Hindu Religious Institutions and
Endowments Act, 1987 (Andhra Pradesh Act 30 of 1987).
You are hereby requested to recover the said amounts and pay the same, to me, in accordance with the provisions of
Section 148 of the said Act.
Commissioner,
Endowments Department,
Andhra Pradesh,Hyderabad .
SCHEDULE 1 SCHEDULE
SCHEDULESCHEDULE
Sl.
No.
Mandal & Village in which proper is situated
Name of the charitable or religious institution or endowment
Name,father's name and address of trustee/Executive Officer.
Suit petition or other proceeding in respect of which costs, charges expenses were incurred.
Amount of costs, charges and expenses Demand number and date
Date of service of demand

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Commissioner, Endowments Department, A.P.Hyderabad.
Copy to the Assistant Commissioner, Endowments Department.
APPENDIX 3 FORM
FORM-3
(See Rule 3)
Form of requisition under Section 148 (1) of the Andhra Pradesh Charitable and Hindu Religious Institutions and
Endowments Act,1987 (Andhra Pradesh Act 30 of 1987).
To
The Revenue Divisional Officer/ Deputy Commissioner,
Endowments Department.
Division
District.
Whereas the person described in column (2) of the Schedule below failed to comply with the order of surcharge made
against him under Sec.148, to pay the amount mentioned in column 5, thereof personally and not from the funds of the
institution or endowment, you are hereby requested to recover the said amount from his personal properties and pay the
same to the trustee of the institution or endowment mentioned in column (3) thereof.
Sl.No. Name/Father'sName andaddress Name of theInstitution orEndowment Number anddate of orderand date
ofservice/refusalor affixturethereof Amountrecoverable (1) (2) (3) (4) (5)
-------------------------------------------------------------------------------Commissioner,
Endowments Department,
A.P., Hyderabad.
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments (Enquiries and Appeals) Rules, 1987
In exercise of the powers conferred by Section 149 read with Sec.153 of the Andhra Pradesh Charitable and Hindu
Religious Institutions and Endowments Act, 1987 (Act No.30 of 1987) the Governor of Andhra Pradesh hereby makes the
following rules as the same having been previously published as required by sub- section (1) of Section 153 of the said
Act.
Rule 1 Short title
These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments (Enquiries
and Appeals) Rules,1987.
Rule 2

The Government, Commissioner, Additional Commissioner, Regional Joint Commissioner, the Deputy Commissioner or
an Assistant Commissioner, as the case may be, hereinafter referred to as the appropriate authority, may, in any proceeding
taken by or instituted before him under the provisions of the Act, issue notice to the Trustee or the Executive Officer of the
Charitable or Religious Institution or Endowment concerned or the respondent in any application filed before him to show
cause against any action proposed to be taken or applied for.
Rule 3
Where any such proceeding is taken on the application of a trustee or a person having interest and it is deemed necessary
by the appropriate authority that notice of the application shall be given to any other person, the applicant shall pay charges
in cash for the issue of notice at the rate of rupee one or at such other rate as may be fixed by the Commissioner to each
respondent. If owing to non-service or for any other reason, a notice has to be issued again, the applicant shall pay the
charges for such re- issue at the said rate.
Rule 4
Where a party to a proceeding is served with a notice and appears or fails to appear, he shall not be entitled to any further
notice except where the proceeding is taken up on a date prior to which it is posted and is reposted to another date or where
the issue of a fresh notice is required by the Act or the rules made thereunder.
Rule 5
Final orders made in such proceedings shall be communicated to the parties or their Advocates, if any, by post.
Rule 6
At any stage during the course of any proceeding, the appropriate authority may, on its own motion or at the request of any
party, issue summons to any person to give evidence as a witness or to produce any document in his possession and may
examine him as a witness or require him to produce such document.
Rule 7
Every summons for the attendance of a person to give evidence or to produce a document shall specify the time and place
at which and the day on which he is required to attend and also whether his attendance is required for the purpose of giving
evidence or to produce a document or for both the purposes; and any particular document, with the person summoned is
called on to produce, shall be described with reasonable accuracy.
Rule 8
Whoever is summoned to appear and give evidence in a proceeding shall attend at the time and place mentioned in the
summons for that purpose and whoever is summoned to produce a document shall either attend to produce it or cause it to
be produced at such time and place or cause such document to be sent by registered post so as to reach the authority who
summons him at such time and place.
Rule 9
The summons shall be sent by registered post acknowledgment due and it shall be deemed to have been duly served when
an acknowledgment or refusal thereof has been received. If the appropriate authority is satisfied that the person to whom a
summons is sent wilfully absents himself from his residence or refuses to receive the summons, it may order that the
summons shall be affixed on the front door or other conspicuous place of his usual residence. If the person has changed his
residence the notice shall be sent to the changed address, if it is known, or a copy of the notice shall be affixed on the front
door or other conspicuous place of the last known residence. On such affixture it may declare that there has been sufficient
service.
Rule 10
Service shall in all cases be made in sufficient time before the time specified in the summons for the attendance of the
person summoned to allow him a reasonable time for pre tion and for travelling to the place at which his attendance is
required.
Rule 11
A person summoned either to give evidence or to produce a document shall along with the summons, be given such batta

and travelling allowance at the rates fixed in the Civil Rules of Practice for the time being in force.
Rule 12
No summons shall be issued at the instance of a party unless the party first pays to the appropriate authority such sum as in
his opinion is sufficient to defray the travelling and other expenses of the person summoned in passing to and from the
place at which his attendance is required and for one day's attendance or where the summons if for sending a document by
post, the charges for so sending the document and the charges for transmitting the amount to the witness by money order.
Rule 13
Where it is necessary to detain the person summoned for a longer period than one day, the party at whose instance he was
summoned shall deposit with the appropriate authority such sum as he may fix to defray, the expenses of such detention for
such further period and, in default of such deposit, the person summoned shall be discharged without being required to
give evidence.
Rule 14
(1) where a witness is about to leave the jurisdiction of the appropriate authority or other sufficient cause is shown to the
satisfaction of the appropriate authority why his evidence should be taken immediately,the appropriate authority may,on
the application of any party or the witness,at anytime after the institution of the proceeding ,take the evidence of such
witness.
(2) Where such evidence is not taken forth with and in the presence of the parties, if any, such notice, as the appropriate
authority thinks sufficient of the day fixed for the examination, shall be given to the parties if any.
Rule 15
The appropriate authority may at any stage of any stage of an enquiry recall any witness who has been examined and may
put such questions to him as the appropriate authority may think fit.
Rule 16
(1) the appropriate authority may in its discretion, upon the application of any party to proceeding, send for either from his
records or from any other public officer of any court, the record of any proceeding and inspect the same .
(2) Every application made under this rule shall be supported by an affidavit showing how the record is material to the
proceeding in which the application is made, and that the applicant cannot without unreasonable delay or expenses obtain a
duly authenticated copy of the record or of such portion thereof as the applicant requires, or that the production of the
original is necessary for the purpose of justice. If the application is granted, the appropriate authority shall address a letter
of request to the officer of the court in whose custody the record is available.
(3) The applicant shall deposit in cash, the expenses, for the transmission of the letter of request and for sending for and the
return of the record.
(4) Nothing in this rule shall be deemed to enable the appropriate authority to use in evidence any document which under
the law of evidence would be inadmissible in the proceeding.
Rule 17
All persons who appear in response to the notice issued or published in proceedings under Section
28,37,38,43,44,51,52,56,61,62,73, 74,87,92,93,94 and 133 shall within the time fixed in the notice or within such further
time as may be granted, file written statements containing their objections or suggestions. The appropriate authority may
however, permit any person, who has not filed a written statement, to make representations at the time of inquiry.
Rule 18
Any party to the proceedings shall have a to appear either in person or by an advocate to adduce oral and documentary
evidence and to apply for summoning witnesses or the production of documents.
Rule 19
The appropriate authority shall record the oral evidence of witnesses in his own hand writing.

Rule 20
The provisions of the Code of Civil Procedure and the Civil Rules of Practice and Circular Orders shall apply, as far as
practicable, to matters relating to the appearance of advocate filing of affidavits, production of documents, examination of
witnesses, taking of oral evidence proof by affidavits, filing of exhibits, issue of commissions, return of documents not
admitted in evidence and other connected matters; and the inquiry shall be made, as far as practicable, in the manner laid
down in the said Code for the trial of suits.
Rule 21
(1) Any person, whether a party or not, desirous of receiving back any document produced by him in proceedings before
the appropriate authority, shall, unless the documents have been impounded, be entitled to receive back the same.
(a) Where the proceeding is one in which the order made is not liable to be questioned by a suit in a court, but is one, in
respect of which appeal is allowed, when the time for prefering the appeal has been elapsed without the appeal being
preferred or when the appeal having been preferred has been disposed off; and
(b) Where the proceeding is one in which the order made is liable to be questioned by a suit in a court, or the time for filing
the suit has elapsed without the suit being filed or if a suit has been filed when the suit or an appeal from the decree therein
has been disposed off: Provided that a document may be returned at any time earlier than that prescribed by this rule if the
person applying therefor delivers to the appropriate authority, certified copy to be substituted for the original and
undertakes to produce the original if required to do so.
(2) An application for the return of a document shall specify the date and description of the document, the number of the
proceeding in which and the date on which it was produced. On the return of a document, a receipt shall be given by the
person receiving it.
Rule 22
(1) Any person who is required to appear under Rules 6 or 15 or to produce a document shall on failure to do so, unless he
proves to the satisfaction of the appropriate authority that such failure was not willful but due to reasons beyond his
control, be liable to pay a penalty not exceeding Rs.25/- for every such failure.
(2) The order imposing a penalty under sub-rule (1) may be transferred to the Revenue Divisional Officer/Deputy
Commissioner, Endowments Department for the recovery of such amount as arrears of land revenue.
Rule 23
Any party to a proceeding pending before the appropriate authority desirous of,inspecting any record or such proceeding or
any other proceeding connected therewith, may apply for permission to inspect such record.
Rule 24
Every application made under Rule 23 shall specify the number and date of the proceeding, the purpose for which the
inspection is sought, and all the necessary information to identify the record for inspection.
Rule 25
It shall be in the discretion of the authority concerned to grant or withhold permission for the inspection of all or any part
of the record required for inspection under Rule 23.
Rule 26
The inspection of any record shall be made in the presence of an officer authorised in this behalf and a fee of Re.1/- shall
be paid for each day or part thereof, spent on inspection.
Rule 27
Where the proceeding, the record of which is sought to be inspected is not pending an relates to a previous year, a search
fee of Re.1/- shall be paid.
Rule 28
These rules shall not apply in the case of inspection by a party to a proceeding under Section 73,74 and 87 of the Act, of a

document produced in such proceeding by any other party thereto.

Rule 29
Any person having interest in a proceeding may apply for permission to inspect the record of the proceeding which has
been disposed off, whether such person was a party thereto or not. Such applications shall be supported by an affidavit
stating how he is interested in the proceeding and specifying the purpose for which the inspection is sought. The provisions
of Rules 24,25,26 and 27 shall apply to such applications.
Rule 30
Every applicant or appellant and every party who desires or is asked to take out notice to any respondent or other party
shall pay in cash, such charges as may be fixed from time to time by the Government for the pre tion of the process and
postal expenses and the issue of registered notice to each respondent or other party to whom notice has to be issued. Where
notice has owing to non-service or for any other reason, to be issued again, the charges for re-service shall also be paid at
the same rate as for the service of the original notices.
Rule 31
Every party to proceeding, who desires to summon a person to attend and give evidence or produce a document or for both
or to send a document by post, shall alongwith his application for the issue of such summons, pay, in cash, such charges as
may be fixed by the Government for pre tion of process and postal expenses for the issue of summons by registered post.
Rule 32
All applications, affidavits, memoranda of appeal and other proceedings presented to the appropriate authority, shall be
written, typewritten or printed, fairly and legibly on while foolscap folio paper with an outer margin of about two inches
wide and an inner margin of about one inch wide, and se te sheets shall be stitched together book-wise . The writing or
printing may be on the both sides of the papers, and numbers shall be expressed in figures.
Rule 33
(1) An application, a memorandum of appeal or an application for revision or review made to the appropriate authority
shall be headed with a cause-title as set out in the Form appended to the rules. The names of the parties shall be se tely
numbered and described as applicants, appellants and respondents, as the case may be.
(2) An interlocutory application i.e., an application in any application or appeal, already instituted shall bear the same
cause-title as in the application or appeal, with the addition of the following at the top. Miscellaneous application
No............................... of........................................................ 19................
Rule 34
All applications or memoranda of appeal shall state in distinct graphs, the relief sought for and the grounds on which they
are sought for and shall be verified at the foot in the manner provided for verification of a plaint in the Code of Civil
Procedure, 1908.
Rule 35
All applications, memorandum of appeal and interlocutory applications shall be presented in person by the party or any or
them or their Advocates or by registered post at or to the Office of the Secretary to the Government Incharge, of
Endowments or the Commissioner, Regional Joint Commissioner, Deputy Commissioner or Assistant Commissioner, as
the case may be.
Rule 36
Where an application or memorandum of appeal or other proceeding is presented on behalf of a party by an advocate shall
file a Vakalatnama duly executed and attested in the manner required by the Civil Rules of Practice for the time being in
force. Where an advocate files a Vakalatnama, it shall not be necessary in interlocutory applications or other connected
proceedings before the same authority.
Rule 37
The party presenting an application or memorandum of appeal to the appropriate authority shall file along with it as many
true copies there of as there are respondents in the said application or memorandum or appeal together with two additional

copies. Such copies shall be duly signed by the parties or any of them or their advocate.
Rule 38
Every memorandum of appeal and every application of a proceeding, other than a proceeding of a trustee, shall be
accompanied by an authenticated or certified copy of the order appealed against, or sought to be revised.
Rule 39
No proceedings initiated or application filed under Section 83, 87 and 133 of the Act shall be kept pending before the
Deputy Commissioner for more then six months from the date of initiation of proceedings or filing of such application.
APPENDIX 1 FORM
FORM
[Rule 33 (1)]
Before the Government of Andhra Pradesh Before the Commissioner, Endowments Department, Andhra Pradesh,
Hyderabad. Before the Additional Commissioner, Endowments Department, Andhra Pradesh, Hyderabad.
Before the Regional Joint Commissioner, Endowments Department.
Before the Deputy Commissioner, Endowments Department.
Before the Assistant Commissioner, Endowments Department.
Application/Appeal/Revision.
........................of........................ 19.............. .
(Under Section of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act,1987).
(Andhra Pradesh At 30 of 1987).
Between: Applicant(s)
Appellant(s)
And
Respondent(s)
From the order No...............................................................................
dated...................................................................................... of the Commissioner/the Additional Commissioner/the
Regional Joint Commissioner/the Deputy Commissioner/the Assistant Commissioner/The Trustee of
Sri................................................................................................................... ............................................................................
..................................................................................
(in Revisions and appeals only).
Commissioner.
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Collection of Income and Incurring of
Expenditure, Arrear Claims and Write-off Irrecoverable Loans etc., Rules, 1987
In exercise of the powers conferred by sub-section (5) (b) (ii) of Section 29 read with Section 153 of the Andhra Pradesh
Charitable and Hindu Religious Institutions and Endowments Act, 1987 (Act No.30 of 1987) the Governor of Andhra
Pradesh hereby makes the following rules as the same having been previously published as required by sub-section (1) of
Section 153 of the said Act.
Rule 1
These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Collection of
Income and Incurring of Expenditure, Arrear Claims and Write-off Irrecoverable Loans etc., Rules, 1987.
Rule 2 Income to be collected on due dates

Every item of income of a Charitable or religious institution or endowment shall be collected regularly as far as possible,
on the due date.
Rule 3 Responsibility of the trustee or the Executive Officer
The trustee of the Charitable or religious institution or endowment or the Executive Officer, as the case may be, shall be,
responsible for making all collections of income, whether in cash or kind.
Rule 4 Trustee or executive officer to grant receipts for all items of income
The trustee or the Executive Officer, as the case may be, shall grant receipts of all items of income and for all offerings and
gifts received by him in cash or kind for the institution or endowment.
Rule 5 Issue of temporary receipts
Where the trustee or an officer of the institution or endowment makes collection and authorises any employee of the
institutions or endowments to make collections, a temporary receipt shall be issued by the trustee, officer or employee, as
the case may be,. Such collections shall not be utilised directly by the trustee, officer or the employee for any purpose but
shall be duly brought to account then and there and invested or deposited in accordance with the rules relating to
investment of moneys. Collections made by any person employed for collection in a village other than the village where
the institutions or endowments is situate, shall be handed over to the trustee or the Executive Officer of the institution or
endowment as expeditiously as possible, and in any case with in seven days of the date of such collection. The trustee or
the Executive Officer shall send a permanent receipt acknowledging receipt for the Collections made by him, or by the
employee authorised by him for the purposes to receive collections as soon as he receives the collections from such
employee or person.
Rule 6 Signature or thumb impression of persons to whom receipt is issued to be obtained
Temporary or permanent receipt books, with receipts in duplicate bearing printed machine numbers, shall be maintained.
The signature of the person not capable of signing, his attested thumb impressions shall be taken with date on the reverse
of the duplicate or carbon copy of the receipt in token of having obtained the receipt.
Rule7 Accounting collections without delay
All collections shall be brought to account by the trustee or the Executive Officer, as the case may be, without delay.
Rule8 Only trustee or executive officer to give a valid discharge of claim
No person other than the trustee or the Executive Officer, as the case may be, shall be competent to give a valid discharge
of any claim of the institution or endowment.
Rule9 No expenditure without Budget Sanction
No Expenditure, which is not sanctioned in the budget,shall be incurred without the previous sanction of the Assistant
Commissioner, Deputy Commissioner, Regional Joint Commissioner or the Commissioner, as the case may be.
Rule10 Expenditure to be incurred according to dittam and Budget
No expenditure shall be incurred without the written order of the trustee or the Executive Officer. Any expenditure
pertaining to any institution or endowment shall be incurred only by the trustee or the Executive officer, as the case may
be, on his satisfying himself that such expenditure is necessary and the expenditure relates to poojas and festivals in the
case of religious institutions and to feeding other objects in the case of charitable institution or endowment and the sanction
provided in the budget in other matters.
Rule11 Claim indisputably payable
Claims indisputably payable shall never be left unpaid and disbursements in cash or kind or by means of cheques shall
under no circumstances be kept out of the accounts even for a day beyond the date of disbursement.
Rule12 Bill to be signed by persons making claim against the institution
(1) Any person having a claim against the institution or endowment shall present a duly signed bill containing the details of
the claim and the date on which the claim fell due. The trustee or the Executive Officer shall verify the correctness of the
claim and sanction payment.

(2)
(a) In respect of monies deposited in the Government Treasury, the concerned Treasury shall maintain se te account for the
deposits belonging to each Religious and Charitable Institutions shall furnish such information as may be called for by the
Regional Joint Commissioner or Commissioner, as the case may be.
(b) Interest accrued on the deposits in respect of general savings shall be remitted to the concerned institution for every
half year.
Rule13 Responsibility of persons making disbursements without sanction of Executive Officer
Where disbursements on behalf of an institution or endowment is made by a person other than the person competent to
incur expenditure, such disbursing officer shall be personally responsible for any disbursement which had not received the
sanction of the trustee or Executive Officer as the case may be.
Rule14 Receipt to be obtained for all payments
Receipt shall be obtained for all payments made on behalf of institution or endowment and receipts for payment of sums
exceedings Rs.20/- either by cash or by cheque shall be stamped.
Rule15 All purchases shall be supported by bill or certificates
Where purchases sanctioned by the trustee or the Executive Officer have to be made in a place other than the village or
town in which the institution or endowment is situate, they may be made through employees of the institution or
endowments to whom advances may be made. All purchases shall be supported by delaer's bills duly receipted. Purchases
of perishable or other articles for not more than Re.1/- need not, however, be supported by the dealers bills and receipts,
but the disbursement shall be supported by a certificate from the person who made the purchase and disbursement, that
they were duly received by the institution.
Rule16 Arrear Claims
Any claims of an Office-holder or employee of a charitable or religious institution or endowment for arrears of pay and
allowances and increments of pay, which has been allowed to remain in abeyance for more than six months shall, before
payment be investigated by the trustee or the Executive Officer, as the case may be, of the institution or endowment with
the sanction of the Commissioner ,Regional joint Commissioner, Deputy Commissioner or Assistant Commissioner, as the
case may be, having jurisdiction.
Rule17
The payment of an arrear claim ordered under Rule 19 shall not exceed the amount found actually due under the claim in
respect of a period of one year, immediately preceding the date of detection of the under payment. If, in any particular
case, it is considered that, for special reasons, a longer concession shall be granted, the executive authority shall obtain the
sanction of the Commissioner for payment of arrears for a period exceeding one year.
Rule18 Authority to write off irrecoverable loans, etc.
When proposals to write off irrecoverable loans, advances, debts, loss of moneys, value of stores and articles and item or
revenue due to charitable or religious institutions or endowments are received, the authority specified in the Table below
shall investigate into the reasons of the non-recovery of the amount and shall sanction the order for their writing off, only if
it is satisfied that the amount proposed to be written off is irrecoverable. The said authority shall maintain a register
showing the amounts so written off from time to time, so that recovery either in full or in part may be effected if eventually
it is found possible.
Provided that no item of irregular, illegal or improper expenditure of the nature specified in sub-section (1) of Sec.60
which is surchargeable under sub-sections (2) and (3) of Section 61 shall however, be written off by any of the authorities
specified in column (2) above.
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Dharmadayam Rules, 1988
In exercise of the powers conferred by sub-section (1) of Section 153 of the Andhra Pradesh Charitable and Hindu
Religious Institutions and Endowments Act,1987 (Act No.30 of 1987), the Governor of Andhra Pradesh here by makes the
following rules, the same having been published at pages 277-280 of Rules Supplement to Part-I of the Andhra Pradesh
Gazette, dated the 24th December, 1987 as required by Sub-section(1) of Section 153 of the Act.

Rule 1 Short title

These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments
Dharmadayam Rules,1988.
Rule 2
(i) The account to be submitted by the trustee of a Dharmadayam under sub-section (2) of Section 56 shall be in Form I
annexed to these rules.
(ii) The trustee shall also furnish along with the above accounts details of the purposes for which the Dharmadayam is
collected and spent.
Rule 3
The receipts and expenditure of every Dharmadayam shall be duly accounted in separate books regularly maintained for
the purpose.
Rule 4
Every item of income or expenditure shall be duly supported by a receipt, or a voucher, as the case may be.
Rule 5
Every amount of Dharmadayam exceeding rupees one hundred shall be deposited by the trustee in any Nationalized Bank
in a separate account.
Rule 6
The Commissioner shall maintain a register of all Dharmadayam in Form - II annexed to these rules.
ANNEXURE 1 ANNEXURE
Form 1 FORM 1
FORM I
(Dharmadayam Account for the Year 19 ....... to 19......
STATEMENT OF RECEIPTS
PART A
Actual incomefor the year ofaccount Actual income for the previous year Particulars ofheads Estimated income forthe
current year Remarks (1) (2) (3) (4) (5) (1) Opening Balance (a) Cash on hand (b) Bank balance(c) Investments(d) Kind(e)
Dharmadayam
PART B
STATEMENT OF EXPENHITURE
--------------------------------------------------------------------------------Sanctionedexpenditurefor theprevious year Actual
expenditurefor previousyear Sanctionedexpenditurefor the year ofaccount Actualexpenditurefor the year ofaccount
Particulars of heads Estimatedexpenditure forthe current year Remarks (1) (2) (3) (4) (5) (6) (7) (1) Contingencies(2)
Religious purposes(3) Charitable purposes(4) Contribution to Govt.(5) Any other item (6) Closing Balance
-------------------------------------------------------------------------------Form 2 REGISTER OF DHARMADAYAMS
FORM
(See Rule 6)
FORM II
(See Rule 6)

REGISTER OF DHARMADAYAMS
Sl.No. Name of thevillage,MandalDistrict Period approximatelyfor which Dharmadayam is known to bein existence Name
ofaddress ofthe personin whom collectionvests asTrustees. Particulars asto the matterand rate ofcollection. Objects
forwhichcollection ismade Yearaccordingto whichaccountsare kept. Collectionsduring theyear for whichfirst statementof
accountssubmitted. Remarks (1) (2) (3) (4) (5) (6) (7) (8) (9)
-------------------------------------------------------------------------------ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS
BUDGET RULES, 1987
In exercise of the powers conferred by sub-section (3)of Section 57 read with Section 153 of the Andhra Pradesh
Charitableand Hindu Religious Institutions and Endowments Act, 1987 (Act No.30 OF 87)the Governor of Andhra Pradesh
hereby makes the following rules,thesame having been previously published as required by sub-section (1)of Section 153
of the said Act.
Rule 1 Short title
These rules may be called the AndhraPradesh Charitable and Hindu Religious Institutions and Endowments Budget
Rules,1987.
Rule 2
When, in the opinion of the Commissioner, Additional Commissioner, Regional Joint Commissioner, Deputy
Commissioner orthe Assistant Commissioner, as the case may be, the budget of theinstitution or endowment requires
omissions and additions, a noticeshall be given to the trustee or, where there are more trustees thanone, to the Chairman of
the Board of Trustees, by registered postacknowledgment due or served by delivery through a messenger to showcause
why such alterations, omissions or additions shall not be made.Inthe case of an institution or endowment for which an
Executive Officeris appointed, a copy of the notice shall also be sent to Executive Officer.
Rule 3
The notice shall be published on the notice board or on a conspicuous part of the premises of the institution or
endowmentor on the notice board of the village chavidi and, if there is novillage chavidi in some other public place in the
village whereinthe property is situated.
Rule 4
Refusal to receive the notice or wilful evasion toreceive it by a trustee shall be deemed to be sufficient service.
Rule 5
The notice shall state in what respect the budgetis defective and which of the provisions therein is excessive,
inadequate,incorrect or inadmissible.
Rule 6
The notice shall specify a reasonable time withinwhich the trustee shall submit his representations and where
representationsare received in pursuance of such notice , a date for an enquiry intothose representations may, in the
discretion of the Commissioner ,Additional Commissioner, Regional Joint Commissioner, Deputy Commissioneror
Assistant Commissioner as the case may be, fixed.
Rule 7
The Commissioner, Additional Commissioner, RegionalJoint Commissioner, Deputy Commissioner or Assistant
Commissioner,as the case may be, shall after following the procedure laid downin these rules wherever necessary, pass the
budget.
ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS AUDIT
RULES, 1987
In exercise of the powers conferred by sub-section (2)of Section 60 read with Section153 of the Andhra Pradesh and
HinduReligious Institutions and Endowments Act,1987 (Act No. 30 87) theGovernor of Andhra Pradesh hereby makes the
following rules, the samehaving been previously published as required by sub- section (1) ofSection 153 of the said Act.

Rule 1 Short title

These rules may be called the AndhraPradesh Charitable and Hindu Religious Institutions and EndowmentsAudit Rules,
1987.
Rule 2
The audit of the accounts of a Charitable or ReligiousInstitution or Endowment under Section 58 shall be made in the
Officeof the institution concerned or at such other place as the Commissionermay, by special order, direct.
Rule 3 The auditor shall also report on the following mattersrelating to accounts
(a) whether the accounts and registers required to be maintainedby the Commissioner are kept;
(b) whether all the immovable properties and rights, suchas fishery rights, right to long grass in village tanks, right
tousufruct of trees, and the like, not used by the institution for itspurposes have been leased or licensed out in the
prescribed mannerand to the advantage of the institution and lease deeds or deeds oflicence have been got executed in all
cases and registered, wherenecessary, and if in any cases, such properties or rights have notbeen leased or licensed or lease
deeds or deeds of licence have notbeen taken what such cases are:
(c) whether the various items of income or amounts dueto the institution have been realised at the proper times and
whetherdue steps to recover the amounts overdue have been taken and, if not,in which case such action has not been taken;
(d) whether any claims have become barred by the law oflimitation and, if so what such cases are and the person or
personsresponsible for allowing the claims to become time-barred and thequantum of amount to which each person is
responsible;
(e) whether all collections have been brought into accountwithout delay;
(f) whether any claims have been written off and, if so,to what extent and under what authority and the reasons therefor
asrecorded by the authority ordering the write off;
(g) whether the expenditure is in accordance with the sanctionedbudget and, if there are deviations from such budget, what
these deviationsare and if there is excess expenditure over budget sanctions, whetherthe same has been duly approved or
ratified by the competent authority.
(h) whether every item of expenditure has been sanctionedby the authority competent in that behalf and is supported by
propervoucher.
(i) whether there is any item of expenditure which, inthe opinion of the auditor is, prima facie, Dextravagant;
(j) whether there has been any diversion of funds or propertiesfor purposes other than those of the institution.
(k) whether advances made have been recouped or adjustedwithout delay and advances pending adjustment, outstanding
on thedate of audit;
(l) whether moneys not required for immediate expenditurehave been deposited in banks and surplus funds have been
invested;
(m) whether all donations or offerings in kind are accountedfor and whether donations made as contributions for specific
purposesare earmarked and in other cases are invested in interest-yieldingsecurities;
(n) whether in respect of building works, check measurementwas done by the competent authority before final payment
was madeand whether the necessary subsidiary accounts and registers such asmeasurement books, stock books, muster
rolls, tenders and agreementare kept;
(o) whether securities have been obtained from the staffin charge of collections or valuables and security bonds got
executed.
(p) whether proper safeguards have been made to preservethe costly and valuable jewellery and rare pieces of art or
imagesin safe custody;
(q) whether there have been any violation of any of thescheme provisions, if the institution is governed by a scheme or
ofthe rules framed under notification if the institution has been notified;

(r) whether the sanction of the prescribed authority hasbeen obtained for the creation of the post and scale of pay and
allowancesthat the holder of the post possesses the requisite qualificationsand are within the age limits prescribed and that
in the case of freshentrants that certificates of age, health and vaccination are enclosedto the first pay bill.
(s) whether claims for travelling allowance are in accordancewith the rules prescribed and that the travelling allowance
billsare approved or counter-signed by the prescribed authority.
(t) whether a dittam is prepared and got sanctioned bythe prescribed authority and that the expenditure in this regard
isstrictly in accordance with the sanctioned dittam;
(u) whether in respect of all refunds of deposits, theclaim from the party for the refund is forthcoming, that the
amountreferred is supported by corresponding credit in the concerned depositregister, that the fact of refund is duly
recorded against the concerneditem in the deposit register and that the payee's acknowledgment,stamped wherever
necessary, is obtained from the payee.
(v) whether the annual requirements of the various suppliesand services are assessed at the beginning of the year, those
tendersor quotations have been invited or called for in respect of all suppliesand services in the prescribed manner, that the
rules regarding invitationof tenders, obtaining of earnest money and security deposits and executionof agreements are
strictly adhered to.
Rule 4
The auditor shall verify the cash balance and statein the report whether the cash was readily forthcoming for verification.
Rule 5
(1) The auditor shall, in the course of audit, verifythe debentures, share certificates, Government bonds or fixed
depositsand the securities and the bank pass books belonging to the institutionand report whether they are found correct
and they are readily forthcoming.
(2) The auditor shall report whether any investment orsecurities have been encashed before the date of maturity and, ifso,
whether such encashment was done with the previous permissionof the competent authority or not and whether the
proceeds after suchencashment have been spent for the purposes for which the encashmentwas reported and sanctioned for.
It shall be verified whether the income tax exemption certificateswere obtained.
(3) The auditor shall also verify whether an inventoryregister for the jewels and valuables belonging to the
institutionsmaintained, and if so, whether they are intactand correct and whetherit is being periodically inspected by such
officers as may be appointedby the Commissioner.
Rule 6 The auditor shall append to his report
(a) a statement of receipts and charges under the budgetheads;
(b) a statement of income and expenditure;
(c) a consolidated statement of assets and liabilities;
(d) a statement of the debentures, share certificates,Government bonds and other securities;
(e) a statement of the demand, collection and balanceof all items of revenue or income or decrees, both arrears and
currentoutstanding in cash and in kind at the end of the financial year andof the names of the tenants or other persons from
whom the arrearsare due with details of years for which they are due in respect ofall temples;and
(f) a statement of demand, collection and balance of allitems of revenue income, or decrees, both arrears and current,
outstandingin cash and in kind at the end of the year in respect of the institutionsincluded in the lists published under
Section 6.
Rule 7
The auditor shall prepare an abstract of the auditedaccounts (receipts and charges and balance-sheet) and submit two
copiesthereof alongwith the audit report.
Rule 8
One copy of the abstract of audited accounts shallbe forwarded by the Assistant Commissioner or the Deputy

Commissioneror Regional Joint Commissioner or the Commissioner as the case maybe, to the trustee or the Executive
Officer of the Chairtable or ReligiousInstitutions or Endowment for publication. The Trustee or the ExecutiveOfficer shall,
on receipt thereof, publish the abstract on the noticeboard of the institution or in any other conspicuous place in
thepremises of the institution. Where the institution is a specifiedendowment, the abstract shall be published on the notice
board orany other conspicuous place of the Charitable or Religious Institutionto which it is attached.Where the specified
endowment is attachedto more than oe institution or endowment, the abstract shall be publishedon the notice board or other
conspicuous place of any one of the Charitableor Religious Institutions as the Assistant Commissioner , the Deputy
Commissioner, or Regional Joint Commissioner or the Commissioner,as the case may be, may determine.The
Commissioner may in the caseof an institution or endowment of the accounts of which are subjectto concurrent audit under
clause (a) of sub-section (2) of Section58, direct that the abstract of audited accounts shall, in addition,be published in any
newspaper or any other manner.
ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS
CONDITIONAL ATTACHMENT OF PROPERTY RULES, 1987
In exercise of the powers conferred by clause (b) sub-section(6) of Section 61 read with Section 153 of the Andhra Pradesh
Charitableand Hindu Religious Institutions and Endowments Act, 1987 (Act No.30of 1987), the Governor of Andhra
Pradesh hereby makes the followingrules, the same having been previously published as required by sub-section(1) of
Section 153 of the said Act.
Rule 1 Short title
These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Conditional
Attachment of Property Rules, 1987.
Rule 2 Definitions
(a) 'Act ' means the Andhra PradeshCharitable and Hindu Religious Institutions and Endowments Act, 1987;
(b)'Assistant Commissioner' means the AssistantCommissioner of Endowments having jurisdiction over the area in
whichthe property intended to be attached is situated;
(c) 'Section' means a section of the Act.
Rule 3
(1) The Assistant Commissioner shall bring to thenotice of the Commissioner that the trustee or other person, withintent to
defeat or delay the execution of any order that may be madeunder sub-section (2) or (3) of Section 61 of the Act is about
todispose of the whole or any part of his property or is about to removethe whole or any part of his property from the
jurisdiction of the Commissioner.
(2) The report of the Assistant Commissioner shall containthe following particulars also:(a) The property which is owned or possessed, includingproperty which stands benami in the name of others, within the
saidjurisdiction by the trustee or other person from whom the amountsare to be recovered.
(b) such other information based on the Revenue recordswhich he can obtain without delay.
Rule 4
The conditional attachment of the property referredto in sub section (6) of Section 61 may be made by affixing a
noticealong with a copy of the order thereof to some conspicuous part ofthe property of the trustee or other person
concerned or in such othermanner as the Commissioner may thinkfit.The notice shall set forththat the property shall be
released on furnishing security by thetrustee or other person concerned such sum as may be specified thereinor on the
production of, or placing at the disposal of the Commissioner,the property or the value thereof as may be sufficient to
satisfythe order within the time specified therein.
Rule 5
Before passing an order under Rule 4, the Commissionershall direct the Assistant Commissioner or any other officer of
theEndowments Department to specify the property required to be attached and the estimated value thereof together with
otherparticulars relating thereto.

Rule 6
The Assistant Commissioner or Officer of the EndowmentsDepartment directed by the Commissioner under Rule 5 shall
cause necessary inquiries to be made in respect of the properties referred to in sub-section(6) of Section 61, with reference
to Revenue records and encumbranceson immovable properties as disclosed in the records maintained inthe Registration
Department.
ANDHRA PRADESH HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS DEPOSITING AND
INVESTMENT OF MONEYS RULES, 1987
In exercise of the powers conferred by sub-clause (iv) of clause (b) of sub-section (5) of Section 29 read with section 153
of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act,1987 (Act No.30 of 1987) the
Governor of Andhra Pradesh hereby makes the following rules, the same having been previously published as required by
sub-section (1) of Section 153 of the Act.
Rule 1 Short title
These rules may be called the Andhra Pradesh Hindu Religious Institutions and Endowments Depositing andInvestment of
Moneys Rules, 1987.
Rule 2 Definitions
Competent Authority means the Commissioner defined in clause (6) of Section 2 of the Act.
Rule 3
The moneys received by Charitable or Religious Institutions or Endowments shall be in the custody of the Executive
Officer or the Chariman of the Board of Trustees or Trustee where there is no Executive Officer.
Rule 4
All moneys received by the Executive Officer or the Board Trustee or Trustees and in excess of the limit laid down bythe
Assistant Commissioner, Deputy Commissioner or Regional Joint Commissioner, or Commissioner in respect of
Institutions or Endowments under their respective jurisdiction shall be deposited in a Scheduled Bank as defined in the
Reserve Bank of India Act, 1934, or Government Treasury or Co-operative Banks, Regional Rural Banks or Housing
Development Finance Corporation Limited if the rate of interest offered by the Government Treasury is higher than that of
any Bank.
Provided that the depositing or investment of moneys shallbe in made such forms and Banks in accordance with the
provisionsof the Income Tax Act, 1961 as amended from time to time.
Rule 5
Any moneys received as deposits shall be deposited separately and shall not be withdrawn unless required for
beingrefunded oradjusted.
Rule 6
Deposit of moneys under Rule 4 or Rule 5 shall be made in the name of the institution or Endowment. The power to
withdrawsuch deposits or any part thereof and operate on the Bank or Treasuryaccount shall vest jointly in the office of the
Endowment Departmentto be specified by the Commissioner and in the Executive Officer orthe Chairman of the Board of
Trustees where there is no Executive Officer;
Provided that the Commissioner shall have power to exemptany Officer of the cadre of Deputy Commissioner or Assistant
Commissioner,as the case may be, from the Operation of the above rule.
Rule 7
No moneys shall be withdrawn from the Bank or Treasury unless it is required for immediate payment for the purpose of
theInstitution or Endowment. Provided that the moneys deposited in the Bank or in Government Treasury in accordance
with Rule 4 may be withdrawn with the specificpermission of the competent authority for purposes of investment,or
encashed for purposes of reinvestment, in the approved forms specifiedin Rule 2 of Rules issued under Section 134 of the
Act.
Rule 8

The Commissioner, Regional Joint Commissioner, the Deputy Commissioner or the Assistant Commissionermay ascertain
informationfrom any Bank or Treasury with regard to the particulars of the investments,deposits and withdrawals made
therein on behalf of the Institutionsor Endowments.
Rule 9
The Executive Officer or Chairmen of the Board of Trusteesshall enter the particulars of all the investments in the
Registerof Investments and shall maintain the register upto-date every yearand it shall be duly got checked by the
Departmental Officers.
Rule 10
(i) The date of maturity of each investment shall be carefully watched by the Executive Officer or Chairman of the Board
of Trustees and the proposal to withdraw or reinvest the amount covered by the investment together with the interest
thereon shall be submittedto the competent authority sixty days in advance of the maturity through the Regional Joint
Commissioner.
(ii) The Competent authority after considering the financialposition of the Institution or Endowment shall issue order for
withdrawalor reinvestment, as the case may be.
Rule 11
(i) If the orders are issued for withdrawal of the amount, specific reasons shall be recorded in writing.
(ii) If the orders are passed for reinvestment, the competent authority shall duly specify the name of the firms or Bank or
Treasury,in accordance with the provisions of the Income-Tax Act.
(iii)
(a) In respect of moneys deposited in the Government Treasury, the concerned Treasury shall maintain separate account
forthe deposits belonging to each Religious and Charitable Institutions and furnish such information as may be called for
by the Regional Joint Commissioner or Commissioner as the case may be.
(b) Interest accrued on the deposits in respect of generalsavings shall be remitted to the concerned institution for every
half-year.
Rule 12
(i) The sale proceeds of the lands shall be duly invested by way of long term deposits in any firm or Bank, in accordance
withthe provisions of Income Tax Act, 1961.
(ii) While reinvesting the amount covered by sale proceeds,the amount of interest shall also be reinvested.
Rule 13
All the documents relating to investment, etc., of the moneys belonging to all the Institutions or Endowments including
Maths and Dharmadayams excepting the institution published under clause(a) of Section 6 of the Act shall be preserved in
the Office of the Regional Joint Commissioner who shall maintain the register of investments and watch the investments
for the realisation of interest and alsothe date of maturity for the purposes of reinvestment.
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Appointmentof Trustees Rules,
1987
In exercise of the powers conferred by sub-section (3) of Section 17 read with Section 153 of Andhra Pradesh Charitable
and Hindu Religious Institutions and Endowments Act, 1987 (Act No.30 of 1987), the Governor of Andhra Pradesh hereby
makes the following rules,the same having been published as required by sub-section (1) of Section 153 of the said Act
Rules under Section 17 (3) of the Act.
Rule 1 Short title
These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments
Appointmentof Trustees Rules, 1987.
Rule 2 In these rules unless the context otherwise requires

"Act" means the Andhra Pradesh Charitable and Hindu Religious Institutionsand Endowments Act, 1987:- "Form" means
form appended to these rules. "Section" means a section of the Act.
Rule 3
The Assistant Commissioner in whose territorial jurisdiction the institution or endowment is situated shall, {fifteen} days
before the expiry of the term of the Trust Board, report to the authority competent to appoint trustees, about the date of
expiry of the termof the Trust Board.
Rule 4
(1) The authority competent to appoint trustees shall,forth with on a report received under Rule 3, cause publication of the
notice in Form-I.
(2) The notice referred to in sub-rule (1)shall be affixed;
(i) on the notice board of the office or on the front door of the institution or endowment or in any conspicuous place
wherethere is no institution;
(ii) on the notice board of the Sarpanch, Mandal Revenue Officer,Municipal Office, as the case may be; and
(iii) on the notice board of the office of the Commissioner,Regional Joint Commissioner, Deputy Commissioner, Assistant
Commissioner,and Inspector as the case may be;
Provided that the competent authority may also order of cause publication of the notice in any daily news paper in the
languageof the locality at the cost of the Institution or endowment, if itis situated in big cities and is capable of meeting the
cost of publication.
Rule 5
(1) The application for the appointment of the Trustee shall be submitted in Form-II.
(2) If no applications are received for the appointment of trustees, the competent authority shall as certain the names of the
persons qualified in terms of Section 18 and free from disqualifications in terms of Section 19 and obtain applications from
them for being appointed as trustees.
Rule 6
(1) Before appointing trustees, the competent authority shall cause verification of the antecedents through the subordinate
officers or he may himself verify the antecedents in case of those applications received in pursuance of the notification
issued undersub-rule (1) of Rule 4.
(2) The officer who is verifying the antecedents of the applicants shall cause discreet enquiries and satisfy himself aboutthe
correctness and he shall submit his report to the competent authority together with the applications.
Rule 7
The competent authority shall thereafter scrutinise the applications along with the report of the verifying officer and pass
orders appointing the trustees.
Rule 8
While appointing trustees, the competent authority shall have due regard to the qualifications and disqualifications for
trusteeship laid down under the provisions of the Act and also to consider other merits enumerated below in selecting the
applicants:(a) One must be,(i) service minded, capable of devoting sufficient time to the affairs of the institution or endowment in a spirit of humility
and selfless service without any thought of personal gain or aggrandisement;
(ii) having interest and faith in the institution or endowment to which he applies for trusteeship;
(iii) normally a resident of locality enjoying respect and esteem in that area;
(b) The appointment of trustees,-

(i) shall be made on rational basis,

(ii) shall not be made with persons having inter-se-relationship,
(iii) shall be from the person belonging to different walksof life;
(c) The order of appointment shall be in Form-II and it shall be communicated to the persons appointed as trustees either
by special messenger or by registered post with acknowledgment dueand also a copy of the order shall be affixed on the
notice board of the institution concerned.
APPENDIX 1 FORM
FORM I
(See Rule 4 (1))
Notice No. Dated 19
Name of the Institution: Sri...........................................................................................
Village.............Mandal........District ..............
It is hereby informed that a Trust Board will be constituted to
Sri................................... ...................................................................................
.Village............................................................. Mandal..........District ............ .by the Government Commissioner Regional
Joint Commissioner Deputy Commissioner Assistant Commissioner, Ednowments Department..... under Section 15 of the
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 (Act 30of 2987) after *fifteen
days from the date of this notice.
Interested persons may send their applications for trusteeship in the prescribed proform a vide Form II of the rule under
Section 17 (3) within twenty days from the date of this notice to.
APPENDIX 2 FORM
COMPETENT AUTHORITY
FORM-II
(See Rule 5 (1))
Application Form for Trusteeship.
Name of the Applicant :
Father's Name :
Address :
Religion :
Date of birth and age :
Educational Qualification :
Occupation :
Financial means :
Other relevant particulars if any which the applicant desires to bring to the notice of the appointing authority.
I ......... ... ... ......S/ o...................................................................................................... .Whose particulars are given above
here by apply for appointment as trustee to
Sri............................................................... ....................................................................... .......................................................
I here by declare that I am qualified under Section 18 and not disqualified for appointment as trustee under Section 19 or
anyother provision in the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act,1987 (Act
No.30 of 1987).
I certify that the above particulars are correct to the best of my knowledge and belief. Attested by the Advocate Gazetted

Officer.
Signature of the Applicant.
The.............. Endowments Department ..................is authorised to convene a special meeting of the election of
Chairman,trust board as per rules framed under Section 20 of the Andhra Pradesh Charitable and Hindu Religious
Institutions and Endowments Act, 1987(Act No.30 of 1987). He is also requested to obtain the affidavits from the newly
appointed trustees duly attested as required under the rules framed under Section 19 (2) of the Act 30 of 1987.
The ........... Endowments Department ............. is requested to record the minutes of the proceedings of the special meeting
and submit a copy of the same to this office for taking further action.
APPENDIX 3 FORM
Competent Authority
FORM-III
(see Rule 7)
Proceedings of the ............. Endowments Department
Present: Sri ......... ....
Proceedings No Dated.........
Sub: Endowments Department Religious Charitable....... ........ ... District........................ Mandal.................. ..................
Village..................
Sri. ... ......... ......... ............ Constitution of trust board Orders Issued.
Ref:
1.
2.
In exercise of the powers vested in him under Section 15of the Andhra Pradesh Charitable and Hindu Religious
Institutionsand Endowments Act, 1987 (Act No.30 of 1987), the ........... Endowments Department ............... here by
constitutes a Board of Trustees to Sri. .......... Village ............ Mandal ..... District andappoints the following () persons as
Trustees.
The Trustees appointed here in shall hold office for a period of three years from the date of taking oath of office and
secrecy .Where the oath of office and secrecy are administered on different dates, the period of three years shall be
reckoned from the earlier of those dates.
Sarvasri
1.
2.
The .................... Endowments Department .............is authorised to administer the oath of office and secrecy to the persons
herein appointed as trustees as per rules, after intimatingthe date, time and place to them.
All the persons appointed, here in as trustees are requested to take oath of office and secrecy as required under sub-section
(2)of Section 19 of the Act 30 of 1987 before they enter upon office.If any trustee who fails to take, within thirty days from
the date on which he was appointed, the oath of office and secrecy laid down in sub-section (20 shall cease to hold office.
The ............. Endowments Department .......... is authorised to convene a special meeting of the trustees on ......... and time
on ...... and conducted the election of Chairman, trust board as per rules framed under Section 20 of the Andhra Pradesh
Charitable and Hindu Religious Institutions and Endowments Act, 1987 (Act No.30 of1987).He is also requested to obtain
the affidavits from the newly appointed trustees duty attested as required under the rules framed under Section 19(2) of the
Act 30 of 1987.
The ................ ................Endowments Department........... ........... ............. is requested to record the minutes of the

proceedings of the special meeting and submit a copy of the same to this office for taking further action. Competent
Authority.
ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS
MONEY LENDING OR BORROWING RULES, 1987
In exercise of the powers conferred by sub-section (1) ofSection 153 read with Section 134 of the Andhra Pradesh
Charitableand Hindu Religious Institutions and Endowments Act, 1987 (Act No.30 of 1987) the Governor of Andhra
Pradesh hereby makes the following Rules under Sec.134, the same having been previously published asrequired by subsection (1) of Section 153 of the said Act.
Rule 1 Short title
These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Money
Lendingor Borrowing Rules,1987.
Rule 2
Any moneys belonging to a charitable or religious institutionor endowment may be invested:
(a) in loans or promissory notes to needy but solvent religiousand charitable institutions;
(b) in loans floated by the State ortral Government orUndertakings or public utility guaranteed by the State
ortralGovernment.
(c) in loans to Public Sector Undertakings and Statutory Corporations,such loans being guaranteed by the State
Government;
(d) in promissory notes, debentures, stock or other securities of the State ortral Government;
(e) in stock or debentures or shares in companies, the interest wherein shall have been guaranteed by thetral or State
Government;
(f) in fixed deposits in a Nationalised or Scheduled Bankas defined in the Reserve Bank of India Act, 1934.
(g) in the Post Office savings Bank;
(h) in National Savings Certificates;
(i) in Units issued by the Unit Trust of India; and
(j) Housing Development Corporation Limited.
Rule 3 The lending or borrowing of money on behalf of the institutionreferred to in Rule 1 shall be subject to the
following conditions, namely
(i) the Trustee or the Executive Officer or such other personwho is in charge of the administration of the charitable or
religiousinstitution or endowment may, with the prior sanction of the competentauthority in writing, lend moneys to
another institution or endowmentor borrow moneys from another institution,endowment or individuals:
Provided that borrowing moneys from individuals can be resortedto only in exceptional cases when other avenues have
failed and lendingto individuals is prohibited.
(ii) every application seeking sanction to borrow or permissionto lend moneys shall be made to the competent authority
and shall contain the following particulars namely:(a) necessity and urgency for raising a loan lending money;
(b) amount of loan required proposed to be lent;
(c) from whom it is proposed to borrow to whom it is proposedto lend;
(d) financial position of the charitable or religious institution or endowment on the date of application;
(e) period by which loan would be repaid recovered;
(f) number of instalments and the amount of each instalment;

(g) probable income and anticipated expenditure during the intervening period; and
(h) purpose for which the loan is sought for.
(iii) When the amount is sought to be borrowed from the trusteeor an employee of the charitable or religious institution or
endowmentor from any other individual, his consent in writing to lend the required money shall also be sent;
(iv) the competent authority shall, before according sanctionto a charitable or religious institution to lend or borrow
money,satisfyhimself as to its capacity to lend or borrow;
(v) the competent authority shall specify the time by whichthe loan shall be repaid, stipulate the number of instalments,
ifnecessary, and fix the rate of interest, if any, payable on the loan:
Provided that, in the case of lending or borrowing of moneysbetween charitable or religious institution, the competent
authoritymay waive the recovery of interest either in whole or in part:
(vi) in all cases of lending or borrowing of moneys promissorynotes shall be executed on behalf of or in favour of the
trustee orthe Executive Officer of the concerned institution.
Rule 4
The Competent authority to sanction the lending and borrowingof moneys shall be
(a) the Regional Joint Commisioner to a limit of Rs.10,000(Rupees ten thousand) in respect of institutions published under
Sec.6 (b) and (c) of the Act;
(b) the Commissioner upto a limit of Rs.50,000 (Rupees fiftythousand), in respect of all institutions and endowments
includingall Maths and Dharmadayam; and
(c) the Government, if the amount of loan exceeds Rs.50,000(Rupeesfifty thousand)in respect of all institutions and
endowments:
Provided that, in respect of the sanction of loan to any of the State Undertakings referred to in sub-rule (b) or the
investments under sub-rule(e) of Rule 1, the prior sanction of the Governmentshall be obtained.
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Archakasand other Office holders
and Servants Qualifications and Emoluments Rules, 1987
In exercise of the powers conferred by sub-section (3) of Section 35 read with Section 153 of the Andhra Pradesh
Charitableand Hindu Religious Institutions and Endowments Act, 1987 (Act No.30 of 1987), the Governor of Andhra
Pradesh hereby makes the followingrules, with immediate effect the same having been published in No.63, Rules
Supplement to Part I, Extraordinary of the Andhra Pradesh Gazette, dated the 23rd Oct., 1987 as required by sub-section
(1) of Section 153 of the Act, Rules under Section 35 (3) of the Act,30 of 1987.
Rule 1 Short title
These rules may be called the Andhra PradeshCharitable and Hindu Religious Institutions and Endowments Archakasand
other Office holders and Servants Qualifications and Emoluments Rules, 1987.
PART 1 PART
Rule 2
The rules in this part shall apply to Archakas and other office holders and servants mentioned in Rule 4 and Rule 13 of
thispart of all the Charitable and Religious Institutions other than Tirumala Tirupathi Devasthanams.
Rule 3 In these Rules, unless the context otherwise requires
(a) 'Competent Authority' means the Commissioner, theAdditional Commissioner, the Regiona l Joint Commissioner, the
DeputyCommissioner or the Assistant Commissioner, as the case may be;
(b)'Executive Authority' means Executive Officeror Chairman of the Board of Trustees where there is no Executive
Officerand in respect of Maths, Head of the Math;
(c) 'Income' means the income as calculated under Section 65 of the Act.

Rule 4
There shall be the following grades of Archakas or pujarisin the institutions in the State:
(i) First Grade Archaka.
(ii) Second Grade Archaka
(iii) Third Grade Archaka
(iv) Fourth Grade Archaka
(v) Fifth Grade Archaka
(vi) Sixth Grade Archaka.
(vii) Seventh Grade Archaka.
(viii) Eighth Grade Archaka
(ix) Ninth Grade Archaka.
Rule 5
(1) The Archakas of the Grades specified below, shallbe appointed in institutions classified under Section 6 of the Act,as
shown thereunder:(i) Institutions classified under Section 6 (a) of the Act First Grade, Second Grade and Third Grade.
(ii) Institutions classified under Section 6 (b) of the Act Fourth Grade, Fifth Grade and Sixth Grade.
(iii) Institutions classified under Section 6 (c) of the ActSeventh Grade, Eighth Grade and Ninth Grade.
(2) For the purposes of appointing archakas, the Maths shallbe classified in three categories, income-wise on par with
institutions published u/s 6 (a), 6 (b) and 6 (c) of the Act, respectively andarchakas of the corresponding grades shall be
appointed.
Rule 6
The emoluments payable to Archakas of different grades shall be a consolidated sum as specified in the Schedule I to
theseRules.
Rule 7
It may not be incumbent on the Executive Authority tomake appointments to all the grades specified in any category of the
Institutions. Filling up of vacancies shall be as per the necessity and financial viability of the institutions subject to such
instructionsas may be issued by the Commissioner from time to time.
Rule 8
The consolidated emoluments specified in Rule 6 may berevised from time to time.
Rule 9
Every archaka shall pass such examination in the relevantAgama being followed in the temple asrecognised by the
Commissioner,Endowments.The examination to be passed by the respective Gradesof the Archakas shall be as follows :
Grade of Archaka and Examination to be passed:
(i) 5th Grade to 9th Grade Archakas-Pravesa or equivalentexamination;
(ii) 3rd Grade and 4th Grade Archakas-Provara or equivalentexamination;
(iii) 1st and 2nd Grade Archakas-Pravara or equivalentexamination.
Rule 10
(1) Every archaka on appointment shall produce the certificate regarding qualifications specified in Rule 9 for performing
the functionsattached to his office. Every Archaka who has been holding the poston the date of commencement of the Act,
or who is appointed to suchpost after such date, shall within two years from the said date obtaina certificate as to the

qualifications prescribed in Rule 9 and incase of default, he shall not be allowed to perform the functions, attached to the
office till he acquires such qualifications, unlesshe is exempted by the Commissioner from possessing the
prescribedqualifications.
(2) The Commissioner may exempt an archaka from Rule 9 ofthese rules provided that he completed 45 years of age and is
wellacquainted with pooja Vidhanam in the said Agama or Sampradayam. Ifit is found necessary the Commissioner may
also require such archaka to appear to such oral test as may be decided by him.
Rule 11
(1) In the case of Archaka whose office was hereditaryprior to the commencement of this Act, and who is not qualified
asprescribed under Rule9 shall undergo training in Agama Patasala managedby Dharma Prachara Parishad constituted
under Section 112 of the Act, or any Agama Patasala recognised by the Commissioner for a periodnot less than six months.
(2) Every Archaka required to undergo training under sub-rule(1) above shall be paid stipend which shall be less than the
emolumentspayable to the highest grade Archaka of the institution Concerned.
Rule 12
The promotion to an Archaka from one grade to another within the category of the institution shall be on the basis of
seniority-cum-suitability.
Rule 13 OtherOfficeholdersand servants
The common categoriesand the qualifications of the posts of other office holders and servantsin Charitable and Religious
Institutions shall be shown in theTable below;Explanation:(1) Any other posts which do not fall under the above categories but declared as such by the Commissioner shall also fall
under this rule.
(2) In the case of Maths as the posts which are considered religious by the Head of the Math, shall also fall under this rule.
Rule 14
The archakas and other office-holders and servants governed by the rules under this part shall attain the age of
superannuation on the completion of 65 years of age: Provided that a physically unfit archaka and other office holder and
servant may be retired before the age of superannuation.
Rule 15
The emoluments payable to different categories of posts shall be as specified in Schedule-II of these rules subject to
revision from time to time.
Rule 16
The rules relating to the conditions of service of office-holders and servants of Charitable and Hindu Religious Institutions
of Endowments other than Tirumala Tirupathi Devasthanams framed under sub-section (4) of Section 35 and Section 39,
shall apply to the Archakas,other Office-holders and servants in respect of matters other than those expressly provided
therein.
Rule 17 Age
(I) No person shall be eligible for appointment to any post in Schedule-I by direct recruitment,if he has completed the age
of 45 years,as on Ist July of the year,in which the appointment is made.
(II) The Commissioner may relax the upper age limit in favourof any person for being appointed to the posts specified in
Schedule-I of these rules, in such manner as may appear to him just and equitable.
PART 2 PART
Rule 18
The Rules in this part shall apply to all Archakas and other office holders and servants of Tirumala Tirupathi Devasthanams

mentioned in Schedules-III and IV to this part.

Rule 19
The various grades of Archakas and other office holders and servants including archaka Supervisor and their emoluments
shall beas shown in the Schedule-III to these rules.
Rule 20
It shall not be incumbent on the Executive Authority to make appointments to all the grades of Archakas or the categories
of staff specified in the Schedule III.
Rule 21
The consolidated emoluments specified in the Schedule-III may be revised from time to time. The method of recruitment
and the qualifications for various posts in the Schedule-III shall be shown in the Schedule-IV.
Rule 22
(i) Every Archaka Mirasidar or Gamekar Mirasidar holding the office as such on the date of commencement of the Act
shall be appointed to the category of archaka supervisor or Gamekar Supervisor as the case may be.
(ii) Every Archaka Supervisor or Archaka, or Gamekar supervisor or Gamekar or any other office holder or servant on
appointment shall produce certificate regarding qualifications specified in the ScheduleIV or performing the functions
attached to his office.
(iii) Every Archaka Supervisor or Archaka or Gamekar Supervisor or Gamekar or any other office holder or servant who
has been holding the post on the date of commencement of the Act and who is appointed to such posts after such date shall
within two,years from the said date obtain a certificate as to the qualifications prescribed in the Schedule-IV and in case of
default shall not be allowed to perform the functions attached to the office till he acquires such qualifications unless he is
exempted by the Executive Officer from possessing the prescribed qualifications.
Rule 23
(i) The Executive Officer may exempt any Archaka or any other office-holder or servant specified in Rule 5 above from
acquiring qualifications prescribed in Schedule-IV provided that he had completed 45 years of age and is well acquainted
with pooja vidhanams in the relevant agama or sampradayam or in performing functions attached to his office. If it is
found necessary the E.O. may also requiresuch Archaka or any other Office holder to appear for such or practicaltest as
may be prescribed by him.
(ii) The Executive Officer Tirumala Tirupathi Devasthanams mayrelax the upper age limit in favour of any person for
being appointed to the post specified in Schedule-III for those rules in such a manner as may appear to him just and
equitable.
Rule 24
(i) In the case of Archaka whose office was hereditary priorto the commencement of this Act and who is not qualified as
prescribed under Schedule-IV, shall undergo training in Agama patashala managed by Dharma Prachara Parishad
constituted under Sec.112 of the Act,orany Agama Patashala recognised by the Commissioner for a period of not less than
6 months. Any other office holder or servant shall undergo training in any recognised institutions for such period
asprescribed by the Executive Officer.
(ii) Every Archaka required to undergo training shall be paid stipend which shall not be less than the emoluments payable
to the lowest grade Archaka. In the case of any other office holder or servant required to undergo training shall be paid a
stipend which shall notbe less than the emoluments payable to that post in Schedule-III.
(iii) The promotion to an archaka or any other office holder from one grade to another shall be on the basis of senioritycum-suitability.
Rule 25
Every person holding the post mentioned in the Schedule-III shall retire on attaining the age of 65 years: Provided that
physically unfit person may be retired before the age of super annuation.
Rule 26

The rules relating to the service conditions of the office holders and servants of the Tirumala Tirupathi Devasthanams
framed under sub-section (4) of Section 35 shall apply to the archakas and other office holders and servants in respect of
matters other than those expressly provided herein.
SCHEDULE 1 SCHEDULE
SCHEDULESCHEDULE-I
Emolument
6 (a) Institutions:
Grade-I Archakas
Grade-II Archakas
Grade-III Archakas
6 (b) Institutions:
Grade-IV Archakas
Grade-V Archakas
Grade-VI Archakas
6(c) Institutions:
Grade-VII Archakas
Grade-VIII Archakas
Grade-IX Archakas
(consolidated)
Rs.
1,500 -Do1,250 -Do1,100 -Do900 -Do750 -Do600 -Do500 -Do400 -Do300 -DoSCHEDULE 2 SCHEDULE
SCHEDULESCHEDULE-II
(See Rule-15)
6(a) Institutions:
Emoluments
Vedaparayanamdar
Adhyapaka, Prabhanda Parayanadar,Sapthasati Sreevidya Parayanadar Thevaram Recitor
Paricharika

Cook
Asst.Cook
Sannayi
Dolu
Sruthi
Talam
6(b) Institutions:
Veda Pandit
Abhishekam Purohit
Paricharika
Cook
Sannayi
Dolu
Sruthi
Talam
Equivalent to Superintendent scale i.e.1330-60-1930-70-2630.
Consolidated Rs.
1,200 -Do800 -Do1,200 -Do800 -Do1,000 -Do800 -Do500 -Do500 -Do900 -Do600 -Do400 -Do400 -Do500 -Do400 -Do300 -Do300 -DoSCHEDULE 3 SCHEDULE
SCHEDULE SCHEDULE-III
(T.T.Devasthanams)

The following emoluments are notified for the following posts.

Sl.No.
(1) Name of the post
(2) Emoluments(P.M.) Rs.
(3) 1 Archaka Supervisor 2,700
2. Archaka Grade-I 1,500
3. Archaka Grade-II 1,250
4. Archaka Grade-III 1,100
5. Yekangi 1,100
6. Adhyapakas Grade-II 1,100
7. Yamunotharai 300
8. Samaveda Vadhyar 1,100
9. Tallapakam 1,100
10. Tarigonda 500
11. Golla 1,000
12. Gamekar Supervisor 2,700
13. Gamekar Senior 1,500
14. Gamekar Junior 1,250
15. Paricharika Junior 1,100
16 Bokkasamdar 1,100
17. Uttar parapatyadar-Junior 1,100
18. Kaikala mirvhak 1,000
19. Siddanti 1,100
20. Kotikanyakadanamdar 500
21. Sannadiviti 1,100
22. Sweeper(PAT) 1,000
23. Dharmakartha Kainkaryadar 1,000
24. Maniyamdar 1,000
25. Melam Staff (Nagalpuram temple) 1,000
26. Purchitham Vadyar 1,250
27. Telappachari 1,000
28. Purohitudu 1,000
SCHEDULE 4 SCHEDULE
SCHEDULESCHEDULE-IV
Sl. No.
Designation

Method of recruitment
Qualifications
Remarks
(1)
(2)
(3)
(4)
(5)
For direct recruitment of promotion
1.
Archaka Supervisor
(1) By direct recruitment
(2) By promotion from the post of Archaka Grade I.,
(i) Certificate in Pravara Examination conducted by the Endowments Department.
OR
Diploma in Uttara Bhaga in concerned Agama Examination conducted by the Tirumala Tirupathi Devasthanams Vidwath
Sadas.
(ii) Working knowledge in Sanskrit.
(iii) A knowledge of the Sthalapurana and the tradition of the temples.
(iv) Must have not completed 45 years of age. Provided that the promotion from the post of Archaka,, Grade I one shall
have experience of 5 years.
2.
Archaka Grade I
By direct recruitment
OR
By promotion from the post of Archaka, Grade II
(i) Certificate in Pravara Examination conducted by the Endowments Department.
OR
Diploma in Uttara Bhaga in concerned Agama examination conducted by the Tirupathi Devastanams Vidwat Sadas.
(ii) Working knowledge in Sanskrit.
(iii) A knowledge of Sthalapurana and the tradition of the temples.
(iv) Must have not completed 45 years of age. Provided that for promotion from the post of Archaka,, Grade II one shall
have experience of 5 years.
3.
Archaka, Grade II
1. By direct recuritment
OR

2. By promotion from the post of Archaka, Grade III.

(i) Certificate in Pravara Examination conducted by the Endowments Department.
OR
Diploma in Uttara Bhaga in concerned Agama examination conducted by the Tirumala Tirupathi Devastanams Vidwath
Sadas.
(ii) Working knowledge of Sanskrit.
(iii) A knowledge of Sthalapurana and the tradition of temples.
(iv) Must have not completed 45 years of age: Provided that for promotion from the post of Archaka,, Grade III one shall
have experience of three years.
4.
Archaka, Grade III
By direct recruitment
(i) Certificate in pravara examination conducted by the Endowments Department.
OR
Diploma in Uttara Bhaga in concerned Agama examinations conducted by the Tirumala Tirupathi Devasthanams Vidwath
Sadas.
(ii) Working knowledge in Sanskrit
(iii) A knowledge of the Sthalapurana and the tradition of the temples.
(iv) Must have not completed 45 years of age:
5.
Ekangi
By direct recruitment
(i) A certificate of proficiency in Divya Prabandam.
Or
A certificate in Nityanusandanakramam with two years experience in Gostiparayanam.
(ii) Must be an un-married person.
(iii) Must have not completed 28 years of age.
6.
Adhyapaka, Grade II
By direct recruitment
(i) A certificate of proficiency in Divya probandam.
Or
A certificate in Nityanusandanakramam with two years experience in Gostiparayanam.
(ii) Must have not completed 28 years of age.
7.
Yamunotharai
By direct recruitment

(i) Must have passed V class examination.

(ii) Must have skill and proficiency in the special art of tying of flowers.
8.
Samavedavadyar
By direct recuitment
(i) A certificate or diploma in samavedam.
(ii) Should be able to recite Sahasranamarchana and Manthrapushpam.
(iii) Must have not completed the age of 40 years.
9.
Thallapakam Kainkaryadar
By direct recruitment
(i) A certificate of proficiency in Thallapaka Sankeerthanams.
(ii) Must have not completed 40 years of age.
10.
Tharigondakainkaryadar
By direct recruitment
(i) Must have passed VIII class Examination.
(ii) Shall be a person in accordance with custom and usage.
11.
Gollakainkaryadar
By direct recruitment
(i) Must have passed VIII class Examination.
(ii) Shall be a person in accordance with custom and usage.
12.
Gamekar Supervisor
By direct recruitment
For direct recruitment:
(i) Shall be a persoon in accordance with custom and usage.
(ii) Must have 10 years experience in preparation of all kinds of prasadams and panyarams in Temples of same agama.
For Promotion:
By Promotion from Gameka(Senior)
(i) Must have completed 5 years of Service in the cadre of Gameka(Senior.
13.
Gameka(Senior)
By direct recruitment
For Direct Recruitment:

(i) Shall be a person in accordance with custom and usage.

(ii) Must have 10 years experience in the preparation of all kinds of prasadams and panyarams in temples of same agama.
By Promotion
For Promotion:
(i) Not less than 5 years of service in the cadre of Gameka (Junior)
14.
Gameka(Junior)
By direct recruitment
(i) Shall be a person in accordance with custom and usage.
(ii) Must have 5 years of experience in the preparation of all kinds of prasadams and panyarams in temples of same agama.
15.
Paricharika (Junior)
By direct recruitment
(i) Shall be a person in accordance with custom and usage.
(ii) Must be proficient in doing required service of paricharika.
16.
Bokkasamdar
By direct recruitment
(i) Must have passed VIII class examination.
(ii) Must be proficient in doing required Service in the Temple.
17.
Uttaraparapathyadar
By direct recruitment
2. (i) Must have passed VIII class examination.
(ii) Must be able bodied capable of doing Umbrella Service.
18.
Kaikala Nirvahak
By direct recruitment
3. (i) Must have passed VIII class examination.
(ii) Must be well versed in arranging paradas during Temple rituals.
19.
Siddhanthi
By direct recruitment
4. (i) Must have passed VIII class examination.
(ii) Must have good knowledge of Panchangam and Puranam.
20.

Koti Kannirkadanam
By direct recruitment
5. (i) Must have passed VIII class examination.
(ii) Must be able to render Prabhandha Sevakalam.
21.
Sannadiviti (Sri Vedanarayanaswamy Temple, Nagalapuram)
By direct recruitment
6. (i) Must have passed VIII class examination.
(ii) Must be able bodied to do required Temple Service.
22.
Sweepers (Sri AAT)
By direct recruitment
Must have passed VIII class examination.
23.
Dharmakartha Kainkaryadar
By direct recruitment
1. Must have studied 8th Class.
2. Must be a Brahmin in commuity.
3. Must not have completed 28 years of age.
24.
Maniamdar
By direct recruitment
1. Must have studied 8th Class.
2. Must be Brahmin in Community
3. Must not have completed 28 years of age.
25.
Melam-Staff (Nagalapuram Temple)
By direct recruitment
1. Proficiency in Art concerned.
2. Should not have completed 28 years of age.
26.
Purohitamvadyar
By direct recruitment
(i) Must have passed Archaka Examinatioon recognisied by the Comssioner or a Diploma issued by the Vedapathasala of
TTD's or any other recognised institution.
OR

Person rendering Archakatvam for more than 10 years in any registered Temple.
(ii) He should have knowledge to perform utsavams and sevas as peusage and Custom of the Temple.
(iii) Must have not completed 45 years of age.
27.
Tholappachari
By direct recruitment
(i) He should have good Physique
(ii) He should have knowledge of Manthrapushpam.
Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Service Rules
In exercise of the powers conferred by Section 3 and Section 4 of the Andhra Pradesh Charitable and Hindu Religious
Institutions and Endowments Act, 1987 and in supersession of the Special Rules issued in G.O.Ms.No.3, Revenue, dated 21-1971, the Governor of Andhra Pradesh hereby makes the following Special Rules for the Andhra Pradesh Charitable and
Hindu Religious Institutions and Endowments Service.
Rule 1 Short title
These rules shall be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Service
Rules.
Rule 2 Constitution
The service shall consist of the following categories of posts in the Endowments Department:
Category (1) -- Commissioner.
Category (2) -- Additional Commissioner
Category (3) -- Regional Joint Commissioner including Joint Commissioner.
Category (4) -- Deputy Commissioner.
Category (5) -- Assistant Commissioner.
Assistant Commissioner includes the Executive Officers of the rank of Assistant Commissioner and any other officers of
the rank of Assistant Commissioner. Deputy Commissioner includes the Executive Officers of the rank of Deputy
Commissioners and any other officers of the rank of Deputy Commissioner.
Rule 3 Method of Appointment
The Method of appointment for the above categories shall be as follows:-Rule 4 Reservation of Appointment
In the matter of direct recruitment to the post of Deputy Commissioner (Category 4) and Assistant Commissioner
(Category 5), other things being equal, preference shall be given to women and they shall be selected to an extent of atleast
30% of posts in each category of OC, BC, SC and ST quota, as provided for in GR 22-A (2):
Provided that if sufficient number of women candidates are not available such vacancies may be filled by men candidates.
Rule 5 Qualifications
No person shall be eligible for appointment to the categories specified in column (1) of the annexure to these rules by the
method specified in column (2) unless he possesses the qualifications specified in the corresponding entry in column (3)
thereof.
Rule 6 Age
No person shall be eligible for appointment to the categories mentioned below, unless, he is within the limits as indicated
against each of the categories on the 1st July of the year in which the notification for selection is made:

Rule 7 Minimum Service

No person shall be eligible for appointment by transfer or promotion unless he has put in the minimum service indicated
against each category as in mentioned below:-Rule 8 Probation
(a) Every person appointed by direct recruitment to any of the posts shall be on probation for a total period of two years on
duty within a continuous period of three years.
(b) Every person appointed either by promotion or by transfer shall be on probation for a total period of one year on duty
within a continuous period of two years.
Rule 9 Training
(a) Every person appointed by direct recruitment to the post of Commissioner, Deputy Commissioner or Assistant
Commissioner shall undergo, immediately after appointment, a course of training for such period and as per such
programme and syllabus as may be prescribed by the Government from time to time.
(b) Every person appointed by direct recruitment shall, before the commencement of training, execute an agreement bond
that he shall serve the Department for a period of three years after the completion of training referred to in sub-rule (a).
(c) He will be liable to refund to the Government the pay and allowance or any other remuneration received by him in
additional to the amount spent by the Government on his training-(i) if he fails to serve the Department for a period of 3 years after the completion of his training for any reason ; or
(ii) if he discontinues the training or is discharged from training course for misconduct or any other reason ; or
(iii) if he secures any other employment elsewhere than under the State Government.
(d) The period of training shall count for purposes of probation, increments, leave and pension.
(e) A direct recruit shall be eligible, during the period of training for the initial pay of the post with usual allowances
admissible at the place of training.
Rule 10 Tests
Every person appointed by direct recruitment shall pass the following tests within the period of probation :
(i) The Accounts Test for Executive Officers ; and
(ii) The Endowments Department Tests, Papers I and II.
Rule 11 Unit of Appointment
For purposes of recruitment, appointment, discharge for want of vacancy, seniority, promotion, transfer and appointment as
full member, the unit of appointment shall be as specified in the table below :
Provided that the posts of Assistant Commissioner in the Office of the Commissioner of Endowments shall be filled by
transfer on tenure of the Assistant Commissioner from the three units specified in column 3 of the above table, equitably,
for a period of not more three years at a time.
ANNEXURE 1 ANNEXURE
ANNEXURE
ANNEXURE
(See Rule 5)
Category
Method of appointment
Qualifications
(1)

(2)
(3)
4. Deputy Commissioner
By promotion or by transfer
Must have passed a test in the Evidence Act, 1872 (Act 1 of 1872) and civil Judicial Test Part-II, if he does not possess a
degree in Law.
5. Assistant Commissioner
By promotion or by transfer
Must have passed Accounts Test for Executive Officers or Accounts Test for Subordinate Officers, Part-I and II. A.P.
Endowment Department Test, Papers I & II.
ELECTION OF CHAIRMAN OF THE BOARD OF TRUSTEES
In exercise of the powers conferred by sub-section (1) ofSection 153 read with sub-section (1) of Section 20 of the
AndhraPradesh Charitable and Hindu Religious Institutions and EndowmentsAct,1987 (Act No.30 of 1987) the Governor
of Andhra Pradesh herebymakes the following rules the same having been previously publishedas required by sub-section
(1) of Section 153 of the said Act.
Rule 1
Chairman of the Board of Trustees shall be electedat a special meeting convened for the purpose within a period of
sixtydays from the date of constitution of the Board of Trustees and theelection shall be by a secret ballot.
Rule 2
Special meeting shall be convened by the Commissioner,the Regional Joint Commissioner, the Deputy Commissioner or
the AssistantCommissioner, as the case may be, or any Officer authorised by himin this behalf in respect of a Charitable or
Religious Institutionor Endowment included in the list published under clause (a), (b)or (c) of Section 6 for which a Board
of Trustees is constituted inaccordance with the provisions of Section 15 and presided over byhim.He shall not, however,
vote.In the event of there being anequality of votes a second vote shall be taken.In the event of thesecond voting also
resulting in an equality of votes, Officer shallcast lots and the person whose name is first drawn shall be declaredto have
been elected.
Rule 3 quorum for the special meeting shall be
(a) SEVEN, in the case of a Board of Trustees consisting of NINE persons;
(b) FIVE, in the case of Board of Trustees consisting of SEVEN persons:
(c) THREE, in the case of Board of Trustees consisting of FIVE persons;}
Rule 4
The Special meeting referred to in Rule 1 shall be convenedin the premises of the institution or endowment concerned or at
suchother place as may be fixed by the Commissioner, the Regional JointCommissioner, the Deputy Commissioner, or the
Assistant Commissioner,as the case may be.Before convening the special meeting, the Commissioner,the Regional Joint
Commissioner, the Deputy Commissioner, or the AssistantCommissioner, as the case may be, shall issue notice by
registeredpost with acknowledgment due or by service through a local messenger,specifying the date, time and place of
such meeting, the intervalbetween the date of despatch of the notice, and the date of the meetingbeing not less than ten
days.
Rule 5
Where the special meeting could not be convened eitherfor want of quorum or for any other reason, the Commissioner,
theRegional Joint Commissioner, the Deputy Commissioner or the AssistantCommissioner, as the case may be, or any
officer specially authorisedin this behalf shall convene a meeting in accordance with Rules 1to 4 for a second time.
Rule 6

A copy of the minutes of the proceedings of the specialmeeting shall be sent to the Government, the Commissioner, the
RegionalJoint Commissioner, the Deputy Commissioner or Assistant Commissioner,as the case may be, and the results of
election shall be notifiedby exhibiting on the notice board or on the front door of the charitableor religious institution
concerned and in the case of specific endowmentattached to charitable or religious institutions, on the notice boardor on
the front door of the Charitable or religious institution towhich it is attached.
Rule 7
(1) A Chairman may resign from his office in writingwhich shall take effect from the date of its acceptance by the Boardof
Trustees.If the resignation tendered by the Chairman is not acceptedby the Board of Trustees, the Government, the
Commissioner, the RegionalJoint Commissioner, the Deputy Commissioner or the Assistant Commissioner,.as the case
may be, accept the same, after satisfying themselves that the resignation is tendered for genuine reasons and then the
electionof a new Chairman shall be conducted within a period of thirty daysfrom the date of acceptance of the resignation
in accordance with these rules.
(2) Where a Chairman of the Board of Trustees dies, the electionof a new Chairman shall be conducted with a period of
thirty daysfrom the date of death, in accordance with these rules;
Provided that if no Chairman is elected as provided in sub-rule(1) or sub-rule (2), as the case may be, the Government in
the caseof a Board of Trustees constituted under clause (a) of sub- section(1)of Section 15, and the Commissioner, the
Regional Joint Commissioner,the Deputy Commissioner or the Assistant Commissioner, as the casemay be, in the case of
any other Board of Trustees shall nominateone of the members of the Trust Board as Chairman.
ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS
FRAMING OF SCHEME TO THE MATHS RULES, 1987
In exercise of the powers conferred by Section 55 read withSec.153 of the Andhra Pradesh Charitable and Hindu Religious
Institutionsand Endowments Act, 1987 (Act No.30 of 1987) the Governor of AndhraPradesh hereby makes the following
rules as the same having been previouslypublished as required by sub- section (1) of Section 153 of the said Act.
Rule 1 Short title
These rules may be called the Andhra PradeshCharitable and Hindu Religious Institutions and Endowments Framingof
Scheme to the Maths Rules,1987.
Rule 2
When the Commissioner proposes on his own motion to takeaction under sub-section (1) or sub-section (4) of Section 55
or wherean application under sub-section (1) is received by him, he shallgive notice of his proposal or of the application, as
the case maybe, to the Mathadhipathi and the persons having interest calling uponthem to submit any representation they
may wish to make before a dateto be specified in such notice which shall not be less than two monthsfrom the date of its
issue.
Rule 3
If after consideration of the objection or suggestionif any, received by him, he has reason to believe that a scheme shouldbe
settled, modified or cancelled he shall give notice to the Mathadhipathi,persons having interest, of his intention to settle,
modify or cancela scheme of administration for the institutions and call upon themto submit in writing any objections or
suggestions they may wish tomake before the date specified in such notice for an enquiry.
Rule 4
The notice under Rules 2 and 3 shall be sent by registeredpost to the Mathadhipathi and the persons having interest in the
Math.Acopy of the notice shall be affixed on the notice board or on thefront door of the Maths concerned, on the notice
board of the Officeof the Regional Joint Commissioner, Deputy Commissioner and of theAssistant Commissioner within
whose division the institution is situatedand on the notice board of the office of the Municipal Council orVillage Chavadi
concerned .Such affixture shall be deemed to besufficient intimation to persons having interest in the Math.
Allrepresentations submitted within the time stipulated in the noticeby the Mathadhipathi or persons having interest in the
Math shallbe taken into consideration by the Commissioner in settling modifyingor cancelling the scheme.
Rule 5
Every order of the Commissioner, settling, modifyingor canceling a scheme under sub-sections (1) and (4) of Section 55of

the Act shall be published in the following manner.

(i) by affixture in
(a) notice board or on the front door of the math concerned;
(b) notice boards of the office of the Municipal Councilor Village Chavadi concerned;
(c) notice boards of the offices of the Assistant Commissioner,Deputy Commissioner and Regional Joint Commissioner
concerned;
(ii) by affixture in any other conspicuous place in thelocality in which the math is situated which may be selected by
theCommissionerin his discretion; and
(iii) by publication in the District Gazette in the languagethe district concerned in the case of a math or specific
endowmentattached to a math situated in the District, or in the Andhra Pradesh Gazette,in the case of a math or specific
endowment attached to specific endowmentsattached to maths situated in more than one district.
ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS
MEETING OF BOARD OF TRUSTEES RULES, 1987
In exercise of the powers conferred by sub-section (1) of Section 153 read with Section 21 of the Andhra Pradesh
Charitableand Hindu Religious Institutions and Endowments Act, 1987 (Act No.30 of 1987) the Governor of Andhra
Pradesh hereby makes the followingrules the same having been previously published as required by sub-section(1) of
Section 153 of the said Act.
Rule 1 Short title
These rules may be called the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Meetingof
Board of Trustees Rules, 1987.
Rule 2
The Trustees shall meet ordinarily once in a month andmore often if need be for the transaction of the business of the
charitable or religious institution or endowment. In the case of an institutionor endowment having an Executive Officer, the
meeting shall be convenedby the Executive Officer in consultation with the Chairman of theBoard of Trustees.In the case
of an institution or endowment whichhas no Executive Officerthe meeting shall be convened by the Chairmanof the Board
of Trustees.
Rule 3
The meetings shall be held either in the premises ofthe Charitable or Religious institution or endowment concerned orof
the office thereof. Where the institution is a specific endowmenthaving no office, the meeting shall be held at a place fixed
by the Commissioner, the Regional Joint Commissioner, Deputy Commissioneror Assistant Commissioner, as the case may
be; in the case of an institutionor endowment to which an Executive Officer in the cadre of DeputyCommissioner is
appointed, provided that the meeting may be held inany place other than the place mentioned in Rule 2 with the
previoussanction of the Commissioner.
Rule 4
(i) Notice of the meeting specifying therein, the dateand the time and place together with a copy of the Agenda shall
becaused to be sent by the Chairman or the Executive Officer, as thecase may be, to the trustees at least three days prior to
the dateof the meeting , by giving or tendering to every one of the trustees personally, and where it is not possible, by
sending by ordinary postwith a certificate of posting to the usual place of residence of the trustees.The agenda shall be
prepared either by the Executive Officeror Chairman, as the case may be, and where the Executive Officer prepares the
agenda, he shall include therein the subject suggested by the Chairman. It shall, however, be open to the Chairman or the
Executive Officer to hold a meeting without issuing a notice thereof when thetrustees agree to waive that requirement.
(ii) In case of emergency, the Chairman or the Executive Officer,as the case may be, may convene a meeting on giving
shorter noticethan that required under sub-rule (i).
(iii) The Chairman or the Executive Officer, as the case may be, shall on requisition in writing by not less than two
trustees,convene a meeting of the Trustees, on the day, if any specified inthe requisition, provided the requisition reaches
him before fiveclear days of the date specified therein, or on any other day withinfive days from the date of receipt of the

requisition.
Rule 5
All papers relating to the agenda shall be made availableto the trustees for inspection at the place of the meeting and
thetime, or before the commencement of the meeting.
Rule 6
(i) The quorum for meeting of the trustees shall be Five where the total number of trustees is NINE;
(ii) In other cases, the quorum for the meeting where the number of trustees is SEVEN shall be FOUR and where the
number of trustees is FIVE the quorm shall be THREE.}
Rule 7
Every meeting of the trustees shall be presided overby the Chairman and where the office of the Chairman is vacant orthe
Chairman is otherwise absent, by a trustee chosen by the memberspresent at the meeting.
Rule 8
The questions which may come before any meeting shallbe decided by a majority of votes and when the voters are
equallydivided, the Chairmanor the trustee presiding over the meeting,as the case may be, shall have and exercise a second
and casting vote.
Rule 9
The Executive Officer, if any, of the Charitable or ReligiousInstitutions or Endowment shall always be present at the
meeting,produce such accounts, registers or records, cash or other movableproperties, as are called for by the trustees or
are relevant to thesubjects in the agenda.The Executive Officer shall not be entitledto vote.
Rule 10
The minutes of the proceedings at each meeting shallbe recorded in a book to be kept for that purpose and shall be
signedby the Chairman or the Trustee, as the case may be, who presided oversuch meeting, and also by all the other
trustees present at the meeting.. Theminutes book shall be kept in the office of the institution or endowmentand shall be
under the custody of the Chairman or in the custody ofthe Executive Officer, as the case may be.
Rule 11
The minutes shall be recorded in Telugu or in Englishor in the language of the locality, as may be decided upon by
thetrustees.
Rule 12
Within a week from the date of the meeting a copy ofthe proceedings of such meeting shall be sent to the
Commissioner,Regional Joint Commissioner, Deputy Commissioner or Assistant Commissionerin respect of the
Institutions under their respective jurisdictions.
Rule 13
The Chairman or the Trustee presiding over the meeting,as the case may be, shall maintain order and docorum and the
subjectson the agenda shall be taken for consideration in the order in whichthey appear in the agenda unless it is decided at
the meeting thatthey should be taken up otherwise.
Rule 14
All matters relating to the administration of the institutions or endowments shall be decided at the meetings of the trustees.
TheChairman or the Executive Officer, as the case may be, shall giveeffect to the decisions taken at such meetings, subject
to the provisionslaid down under Section 41.
Rule 15
(i) The Chairman or the Executive Officer, as thecase may be, may in case of emergency, ascertain the opinion of
thetrustees by circulation of the records among the trustees and, incase of unanimity of opinion, carry out the decision. If
there isdifference of opinion among the trustees during such circulation,the matter shall be considered at an emergency

meeting convened forthat purpose.

(ii) Where an unanimous decision is taken in circulation,it shall be placed before the next meeting of the Trustees for
confirmation.
(iii) No resolution of the trust board shall be reconsideredby it.
ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUSINSTITUTIONS AND ENDOWMENTS
TRUSTEES T.A. D.A. RULES, 1987
In exercise of the powers conferred by sub-section (1) ofSection 153 of the Andhra Pradesh Charitable and Hindu
Religious Institutionsand Endowments Act,1987 (Act No.30 of 1987) the Governor of AndhraPradesh hereby makes the
following rules relating to T.A. and D.Aof trustees, the same having been previously published as requiredunder subsection (1) of Section 153 of the said Act.
Rule 1 Short title
These rules may be called the Andhra PradeshCharitable and Hindu Religious Institutions and Endowments TrusteesT.A.
D.A. Rules 1987.
Rule 2
The conditions for the payment of Travelling Allowanceand Daily Allowance to the Trustees ofCharitable or Religious
Institutionsor Endowments, shall unless otherwise provided for in these rules,be the same as those laid down in the Andhra
Pradesh Special Pay andAllowance Rules.
Rule 3
A trustee shall be entitled to draw, from out of thefunds of the institution or the endowment, of which he is a
trustee,travelling and other allowances at the rates mentioned in the tablebelow for journeys made by him, in connection
with the business ofthe institutions or endowments;
Explanation:- Mileage is admissible as per rules underthe Andhra Pradesh Special Pay and Allowances Rules where there
isno public conveyance. Provided that not more than one daily allowance shall be drawnin respect of each period of
twenty-four hours of halt at the placewhere the meeting is held or the work is performed.
Rule 4
Notwithstanding anything contained in Rule 3, in thecase of Charitable Religious Institution or Endowment with morethan
one trustee, travelling allowance for journeys made in connectionwith the inspection of properties of the institution or
attendingcourts, on behalf of the institution or for other matters, the T.Aand allowances shall be admissible to only one of
the Trustees toundertake the journey for the purpose mentioned above, as the Commissioner,the Regional Joint
Commissioner, the Deputy Commissioner or AssistantCommissioner as the case may be, may decide.
Rule 5
If an Executive Officer of a Charitable or ReligiousInstitution or Endowment is appointed as a trustee or a fit personof
some other institution, such trustee or fit person shall be entitledto draw, from out of the funds of the institution of which
he is trusteeor fit person, travelling allowance in accordance with the rules containedin the Andhra Pradesh Special Pay
and Allowances Rules.
Rule 6
The controlling and countersigning authority in respectof the travelling allowance bills of the trustees shall be as follows:
Rule 7
Travelling allowance shall be paid only after its sanctionby the controlling and countersigning authority and shall be
subjectto final check in the audit of accounts of the Charitable and ReligiousInstitutions or Endowments concerned.
Rule 8
No claim for travelling allowance shall be admitted,if it is made after six months from the date on which the claim
hasfallen due from the date of completion of the journey for which theclaim relates, provided that the competent authority

may authorisethe payment.

ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS
DITTAM RULES, 1989
In exercise of the powers conferred by Section 25 read withSection 153 of the Andhra Pradesh Chairtable and Hindu
Religious Institutionsand Endowments Act,1987 (Act 30 of 1987) the Governor of Andhra Pradeshhereby makes the
following rules as the same have been previouslypublished as required by sub- section (1) of Section 153 of the saidAct.
Rule 1 Short title
These rules may be called the AndhraPradesh Charitable and Hindu Religious Institutions and EndowmentsDittam
Rules,1989.
Rule 2
At the time of submission of proposals under sub-section(1) of Section 25, the Dittam fixed shall be exhibited on the
noticeBoard of the Religious Institution or Endowment concerned and alsoon the Notice Board of the Office of the
Commissioner, Regional JointCommissioner, Deputy Commissioner or Assistant Commissioner, as thecase may be,
inviting objections as required under sub-section (3)of Section 25.
Rule 3
A copy of the order passed under sub-section (4) of Section25 by the Commissioner , Regional Joint Commissioner,
Deputy Commissioneror Assistant Commissioner, as the case may be, shall be exhibitedon the notice Board of the
Religious Institutions and Endowments concernedand on the notice Board of the Office of the Commissioner,
RegionalJoint Commissioner, Deputy Commissioner or Assistant Commissioner,as the case may be.
ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS AND ENDOWMENTS
(JEWELS OR OTHER VALUABLES AND DOCUMENTS MAINTENANCE) RULES, 1987
In exercise of the powers conferred by Sec.40 read with Sec.153of the Andhra Pradesh Charitable and Hindu Religious
Institutionsand Endowments Act,1987 (Act No.30 of 1987) the Governor of AndhraPradesh hereby makes the following
rules, the same having been previouslypublished as required by sub-Section (1) of Section 153 of the saidAct. Rules under
Section 40
Rule 1 Short title
These rules may be called the AndhraPradesh Charitable and Hindu Religious Institutions and Endowments (Jewels or
other Valuables and Documents Maintenance) Rules, 1987.
Rule 2
Subject to the administrative control of the Trustee,the Executive Officer of every Charitable or Religious Institutionor
Endowment shall maintain a register in such form as may be specifiedby the Commissioner containing lists of jewels, gold
and silver vesselsand other valuables, of the Institution or Endowment. The lists shallgive a correct description and full
particulars of all jewels andalso gems, if any, in the jewels and other valuables The weight andthe estimated value of the
jewels and other valuables, other thanthe Vahanams shall be indicated in the respective lists.Where newjewels or valuables
are purchased or otherwise acquired, entries tothat effect shall be made in the said register.When any jewel orvaluable is
sold, lost exchanged or altered, an entry shall be madeabout such sale, loss, exchange or alteration in the said registerand
any new jewel or valuable that is substituted thereof shall beentered as fresh item , indicating the authority for such
substitution.
Rule 3
It shall be the duty of the Trustee Executive Officerto make proper arrangements for the safe custody of the jewels
andvaluables.He shall provide iron safes, boxes, or the receptacles,with adequate locking arrangements.Wherever
necessary, strong roomsshall be fortified with Godrej doors, constructed for keeping theiron safes, boxes, or other
receptacles.The mantapams, halls, orrooms in which gold or silver Vahanams or palanquins are kept, shallhave suitable
locking arrangements and the Vahanams shall be coveredby dust proof sheets when not in use.
Rule 4
The jewels and other valuables shall be in the jointcustody of the Executive Officer and the Trustee or Chairman of

theBoard of Trustees. Where the institution has no Executive Officer,the jewels and other valuables shall be kept in the
joint custodyof the Trustee or Chairman of the Board of Trustees and such otherperson as may be decided upon by the
Commissioner, Regional JointCommissioner, Deputy Commissioner or Assistant Commissioner.
Rule 5
Where jewels and other valuables are in the joint custody,each of the safe or other receptacles or the strong room in
whichthey are kept shall have atleast two locks of different pattern andkey of one of the persons having joint custody and
that of the otherlock shall be in the custody of the other persTon.
Rule 6
Whenever any jewels or othervaluables in the jointcustody has to be taken out of its receptacle or the strong room,it shall
be taken out only in the presence of the persons having jointcustody or their duly authorised agents.
Rule 7
Jewels and other valuables, which are not used dailybut are used only during festivals or on special occasions may,
whenthey are required for use, be entrusted to an office- holder afterobtaining his written acknowledgment in a register in
Form-I of theAnnexure. A written undertaking shall also be taken from the office-holderin Form- II thereof. The particulars
regarding the jewels and othervaluables taken out and their serial number in the register maintainedunder Rule 2 and the
period for which the custody is entrusted tothe office-holder shall also be entered in the register in Form.I.Ifthe jewel or
valuable so entrusted is required for more than one day,the Trustee Executive Officer shall provide facilities to the officeholderto keep the jewel or valuable in safety.As soon as the festivalor special occasion or the period for which the jewel or
valuableis taken, whichever is earlier, is over, the office holder shall returnthe jewel or valuable to the person or persons
entitled to the possessionthereof . Immediately on return of the jewel or valuable, a recordto such return shall be made in
the register maintained under thisrule in the presence of the office-holder and the undertaking is givenby the office- holder
returned to him.
Rule 8
(1) Notwithstanding anything in Rules, 4, 5 and 6jewels and other valuables required for use every day may, on
theresponsibility of the Trustee Executive Officer, be entrusted to anarchaka or other office holder for custody.Such
archaka or otherofficer holder shall be provided with necessary safe receptacles withlocking arrangements for keeping the
jewels and other valuables.TheExecutive Officer, shall in such cases obtain a written acknowledgmentin the register
maintain under Rule 2 from the archaka or other Offce-holderin token of having received the jewels and other valuables
and a writtenmuchilika or bond or undertaking to the effect that he would be responsible for their safety, that he would
indemnify the institution againstany loss or damage caused due to his negligence or misconduct andthat he would produce
them for check whenever called upon to do soshall also be taken from him.
(2) The Executive Officer Trustee shall make periodical verificationof the jewels and valuables entrusted to an archaka or
office-holderunder this rule.But the Executive Officer may, in consultation withthe trustees or Chairman of the Board of
Trustees, provide additionalsafeguards that may be required for ensuring such safe custody inthe interest of administration,
subject to such conditions as theCommissioner may by general or special order direct, so that the responsibilitycould be
shared by other office-holders or archakas entering the Garbhalayaor other place when the jewels and other valuables are
in actual use.
(3) The Commissioner shall have the power, to direct the Trustees,the Chairman of the Board of Trustees or the Executive
Officer, toobtain such security as he may deem fit from any office-holder orservant, who may be entrusted with any jewel
or valuable or to issuesuch directions as he may deem fit or as the circumstances of theinstitution or endowment may
require.
Rule 9
A Trustee Executive Officer shall not repair, alter,convert, melt,replace, sell, gift away, or destroy any jewels,
vahanam,kanuka article made of gold or silver or other valuables belongingto the institution or endowment, without the
prior permission of theCommissioner, Regional Joint Commissioner, Deputy Commissioner orAssistant Commissioner, as
the case may be.
Rule 10
(a) The Commissioner shall issue such instructions tothe Trustee Executive Officer, as may be necessary, for the

preservationor otherwise of the jewels or valuables and the Trustees ExecutiveOfficer shall be bound to carry such
instructions.
(b) The Commissioner may also consider wherever it isnecessary to, Issue instructions to the Trustee Executive Officerto
deposit the sealed receptacles containing the jewellery and valuablesin the Treasury or sub-treasury of the Government to
ensure properpreservation and safe custody.
Provided that the register containing the items of jewelleryand valuables and deposited in the Treasury or Sub-Treasury
shouldbe duly attested by the Trustee Executive Officer, the DepartmentalOfficer and the Officer incharge of the Treasury
or Sub-Treasury andthe said items shall be subjected to periodical verification.
Rule 11
A Trustee Executive Officer shall not, without obtainingthe previous sanction of the Commissioner, Regional Joint
Commissioner, Deputy Commissioner, or Asst Commissioner, as the case may be, makeany new jewels or Vahanam for the
use in the institution or endowment.
Rule 12
Documents relating to the title of a Charitable orReligious Institution or Endowment to properties and securities, suchas
Government promissory notes, stock certificates, debentures, postoffice cash certificates, National Savings Certificates and
fixeddeposit receipts of banks obtained by the institution or endowmentand mortgage deeds, bonds and promissory notes
in favour of the institutionor endowment shall be
(a) where the institution or endowment has an ExecutiveOfficer, in the Joint Custody, under double lock, of the trustee
orChairman of the Board of trustees and the Executive Officer; and
(b) where the institution or endowment has no Executive Officer,in the joint custody, under double lock, of the trustee or
Chairmanof the Board of Trustees and such other person as may be decided uponby the Commissioner, Regional Joint
Commissioner, Deputy Commissioneror Assistant Commissioner, as the case may be.
Rule 13
When any document which is in joint custody is requiredfor reference, encashment or other purposes, it shall be taken
outin the presence of the persons having such custody or their duly authorisedagents and a record thereof shall be made in
register (containingdetails of the documents) kept for the purpose.When the documentis restored to joint custody, an entry
thereof shall be made in thesaid register.
Rule 14
The persons having joint custody shall be responsiblefor taking timely action for the recovery of any moneys or
propertiesrecoverable under the securities and if there is default in takingtimely action owing to their neglect or for other
reason, the lossthereof, if any, to the institution or endowment shall be recoverablefrom such persons.
Rule 15
(1)Documents, other than those referred to in Rule12, shall be in the custody of the Executive Officer and where thereis no
such Executive Officer, they shall be in the custody of thetrustee or Chairman of the Board of Trustees or such other
officeras the Chairman may decide.
(2) The provisions of Rules 13 and 14 shall apply, so faras may be, to the persons where the documents are in their sole
custodyunder this rule.
Rule 16
Where the temple is situated on the hill or in suchan isolated remote area, which is easily accessible or susceptibleto
dacoity, thefts or otherwise, on a proposal received from the ExecutiveOfficer Trustee of the said institution, the
Commissioner, shall immediatelyaddress the District Collector and the Superintendent of Police whoin consultation with
the Executive Officer Trustee of the institutionand other persons residing in the said area shall make necessary
arrangementsfor posting the Armed Guards in the said area to safeguard the temple ,its properties and the properties and
lives of the persons residingin the said area, at the cost of the State.
ANNEXURE 1 ANNEXURE

Form 1 REGISTEROF ACKNOWLEDGMENT

FORM-1
REGISTEROF ACKNOWLEDGMENT
(Rule 7)
1. Name of the institution Village Mandal District
2. Date and time of issue:
3. Purpose of issue i.e. daily use for adorning the deities or the name of the festival or special occasion,and the like.
4. Period for which the jewels and valuables are entrusted.
5. Description of jewels and valuables:
(a) Serial number of the jewels and valuables in the register.
(b) Full description of jewels and valuables in the register
(c) Number of items
(d) Weight as shown in the Register.
(e) Value as shown in the register.
6. Name of the Office-holder to whom the jewels and valuables areissued.
7. Time and date of acknowledgmentby the recipient.
I have taken custody of the jewels and valuables describedin column5, for daily use festival or special occasion for
........day from ........... to ........... after verifying and satisfyingmyself that they tally with the particulars thereof.
Date and time: Signature :
Place : Designation :
Witnesses :
(a) Issuing Officer:
(b) Any other employees of the Institution:
8. Date and time of return of the jewels and valuables to the institution.
9. I have checked the jewels and valuables and satisfied myself thatthey tally with the particulars in column 5 and received
them in goodcondition.
10. Remarks:
Signature of the person receiving back the jewels and valuables.
Designation:
Date and time:
Form 2 FORM
FORM
FORM-2
(Rule 7)
Undertaking to be given by an office-holder receiving thejewels and other valuables of the institution
I,............................................................................................................................
...................Designation.................................................................................................... ............................. hereby undertake
that I shall be responsible for thesafety of the jewels and other valuables, entrusted to me for safecustody duly

Acknowledged by me on......... ............................................at page..............................of the Register of Acknowledgments

and for adorning the deities as per custom and usage. I further undertakethat I shall return them intact on the expiry of the
period of myduty or service in the festival or special occasion and that I shallindemnify
Sri...............................................temple situated in. ..........................................................Village
Mandal......................................................District,for the loss of whole or any part of the jewels and valuables entrustedto
my custody or for damage caused to them due to my carelessness,negligence,misconduct and the like as estimated by the
trustee orthe Executive Officer of the institution from my personal property.Ishall produce all or any of them at any time
for check by the authoritiesof the institution, failing which they may be treated as missing andI shall make good,the loss
thereby caused to the institution.
Signature:
Date: Designation of the Office-holder.
Place:
Witnesses:
1. Name of the issuing Officer and time.
2. Name of any other servant of the institution.

Act Type : Andhra Pradesh State Acts