Hindu Philosophy and Temple System for APPSC Executive Officer · Chapter 13

A.P. Charitable and Hindu Religious Institutions and Endowments Act, 30 of 1987

What to remember

The Act (No. 30 of 1987) is the law that governs Hindu temples, mathas, charitable institutions and endowments in Andhra Pradesh; the Commissioner of Endowments heads the department.
The Executive Officer (EO) is the government-appointed officer who runs the day-to-day administration of a temple; the Act sets out his duties and his role in protecting funds and property (Sections 29 and 57 are the key provisions on duties and funds; always check the latest consolidated text).
Temple income must be used only for the purposes of the institution, must be accounted for, and is subject to audit and a limited contribution to common funds.

1. Background

Temple control in the Telugu country began under the Madras Hindu Religious Endowments Act of 1927 and the Madras Hindu Religious and Charitable Endowments Act of 1951.
Andhra Pradesh passed its own Act in 1966.
The present Act, A.P. Charitable and Hindu Religious Institutions and Endowments Act, 1987 (Act 30 of 1987), replaced the 1966 Act and has been amended many times.
The State's power to regulate religious and charitable institutions rests on the Constitution (Concurrent List entry on charities and charitable institutions; and Article 25-26 rights of religious denominations to manage their own affairs in religious matters).
The Supreme Court has held in the Shirur Mutt case that the State may regulate secular administration of religious institutions but cannot interfere with essential religious practice.

2. Administration: who is who

Authority	Role
Commissioner	Head of the Endowments Department; general control and superintendence
Additional / Joint / Deputy Commissioners	Regional supervision of institutions
Assistant Commissioner	Supervises a group of institutions in an area
Executive Officer (EO)	Administers an institution day to day
Board of Trustees / Trust Board	Appointed body that oversees the institution along with the EO
Hereditary trustee / Dharmakarta	A family trustee by custom, where it exists
Archaka	Priest who performs worship
Endowments Tribunal	Hears disputes and appeals under the Act

Institutions are classified by their annual income into categories. The limits are changed by amendment, so the latest government order must be checked.

3. Executive Officer: appointment and nature of office

The EO is appointed by the Commissioner or the Government, depending on the category of the temple.
A larger temple has a full-time EO. For smaller temples, an EO may handle a group of institutions together.
The EO works along with the trustee board; he is not a servant of the trustees but a statutory officer.
The EO is answerable to the Commissioner. He must follow the Agama and customs of the temple in religious matters.

4. Duties and powers of the Executive Officer (Section 29)

The Act states that the EO must manage the institution and its properties. In practice, his duties include:

1. To protect and manage the properties and funds of the institution.
2. To collect rents, dues and income from the institution's lands, shops, buildings and hundi.
3. To maintain proper books: cash book, registers of properties, jewels, vessels and records.
4. To keep jewels and valuables safe, with periodic verification.
5. To prepare the annual budget and send it for approval.
6. To spend only according to the approved budget and for lawful purposes.
7. To arrange regular worship (nitya puja), festivals (utsavams) and repairs, in line with custom.
8. To supervise employees, including archakas, and keep their service records.
9. To file and defend suits in the name of the institution where required, with the permission of the higher authority.
10. To ensure proper facilities for devotees such as queues, water and sanitation.
11. To obey the orders of the Commissioner and the Government and report as asked.
12. To submit accounts for audit.

The EO cannot sell, mortgage or lease immovable property of the temple without sanction of the competent authority. He does not interfere with ritual matters decided by the Agama.

5. Temple funds and income (Section 57)

Sources of temple income

Hundi collections (offering boxes)
Sale of darshan, archana and seva tickets
Sale of prasadam and publications
Rents and lease amounts from temple lands, shops and buildings
Interest on deposits
Donations and gifts, in cash or kind
Kalyanamandapam and guest house charges
Fees for services, such as tonsure (talaneelalu) and parking

Rules on funds

1. All money received must be entered in the books and deposited in an approved bank or treasury within the time set. Cash should not stay with the EO.
2. Funds belong to the institution. They can be used only for its purposes: worship, festivals, repair, staff salaries, and approved charity such as annadanam and education.
3. A specific donation must be used for the purpose stated by the donor.
4. Surplus funds can be invested only in approved securities.
5. An institution contributes a share of its income towards the Government's administration cost and to funds for common good, such as the Common Good Fund and the Archaka Welfare Fund. The percentage depends on the Act and the latest orders.
6. Temple funds cannot be used for purposes not connected with the institution, such as political work.

6. Budget, audit and control

Every institution prepares a budget each year, approved by the competent authority.
Audit is carried out by the Endowments audit wing and, where applicable, the Local Fund Audit and the Comptroller and Auditor General.
Audit objections must be answered. Loss, misuse or illegal spending can be surcharged (recovered) from the person responsible.
Inventory of jewels, vessels and records is to be kept and verified.
Encroachments of temple lands may be removed under the Act and related laws.
Misappropriation by a trustee or employee can lead to suspension, removal and prosecution.

7. Special points

Some temples such as Tirumala Tirupati Devasthanams and a few major temples have a special board and rules under the Act or separate provisions.
Temple lands are leased by public auction, with the Commissioner's approval for long leases. Alienation of temple property (sale) without sanction is void.
A person can be recorded as a hereditary trustee only if custom is proved.

8. Practical illustration of an EO's work

Daily cycle. The EO opens the temple records, checks the previous day's cash from tickets and hundi counts, and ensures that the money is banked. The hundi is opened in the presence of officials and recorded. Offerings in kind, such as gold and silver items, are entered in the register.

Festival planning. Before a festival, the EO prepares an estimate of expenditure within the approved budget, arranges queues, drinking water, lighting and cleaning, and coordinates with the police and the health staff.

Property care. The EO keeps an updated register of lands and buildings, ensures rent is collected, takes steps against encroachment, and arranges leases by auction where permitted.

Staff and priests. The EO supervises staff, pays salaries from temple funds, and sees that archakas and others perform the duties in line with the Agama.

Reporting. The EO submits monthly and annual accounts, answers audit objections and informs the Commissioner of major matters.

Funds in a nutshell: Income comes in (hundi, tickets, rent, donations). It is recorded and banked. It is spent according to the approved budget on worship, staff, upkeep and approved charity. A fixed share goes towards common funds. Accounts are audited. Any loss is recovered from the person responsible.

Because the details of the sections, categories and percentages are changed by amendments and government orders, the safest approach in an exam is to learn the principle, and to remember that Sections 29 and 57 are the key sections for the EO's duties and temple funds.

Exam traps

1. Commissioner heads the department; Executive Officer runs a single temple (or group).
2. EO is a statutory officer, not a trustee.
3. EO cannot alienate temple immovable property without sanction.
4. Funds are used only for the institution's purposes, not for general government use.
5. Act 30 of 1987 replaced the 1966 Act; it did not replace the 1951 Madras Act directly.
6. Surcharge means recovery of loss from the person responsible.
7. A donor's specific purpose must be followed.
8. Hundi income is a source of income, not a donation to the EO.

One-liners

1. The Act is Act 30 of 1987.
2. The Act replaced the 1966 Act.
3. The Commissioner heads the Endowments Department.
4. The EO manages the institution on a day-to-day basis.
5. Temple funds are to be deposited in a bank.
6. The annual budget needs approval.
7. Audit is a key control on temple accounts.
8. Hundi is the offering box.
9. Surcharge recovers loss from the person responsible.
10. Archaka Welfare Fund helps priests.
11. Alienation of temple land needs sanction.
12. Shirur Mutt case was about state regulation of religious institutions.

Practice questions

The A.P. Charitable and Hindu Religious Institutions and Endowments Act is numbered
1. Act 1 of 1951
2. Act 30 of 1997
3. Act 30 of 1987
4. Act 17 of 1966
Answer
C. Act 30 of 1987
The 1987 Act replaced the 1966 Act.
The 1987 Endowments Act of Andhra Pradesh replaced the Act of
1. 1966
2. 1951
3. 1927
4. 1996
Answer
A. 1966
The State had passed an Endowments Act in 1966.
The head of the Endowments Department in Andhra Pradesh is the
1. Archaka
2. District Collector
3. Executive Officer
4. Commissioner
Answer
D. Commissioner
The Commissioner has general control and superintendence.
The officer who runs the day-to-day administration of a temple is the
1. Archaka
2. Sub-Collector
3. Executive Officer
4. Commissioner
Answer
C. Executive Officer
The EO manages the institution on the spot.
The legal nature of the Executive Officer's post is that he is
1. an elected member
2. a statutory officer
3. a private servant of the trustees
4. a hereditary trustee
Answer
B. a statutory officer
His duties arise from the Act.
An EO is answerable chiefly to the
1. Commissioner
2. Trustee family
3. Local police
4. Devotees' association
Answer
A. Commissioner
He works under the department's control.
In religious matters such as rituals, the EO must follow the
1. his personal choice
2. village vote
3. Agama and temple custom
4. orders of donors
Answer
C. Agama and temple custom
The State does not interfere with essential religious practice.
Which Supreme Court case held that the State may regulate the secular side of religious institutions?
1. Kesavananda Bharati case
2. Golaknath case
3. Minerva Mills case
4. Shirur Mutt case
Answer
D. Shirur Mutt case
It distinguished essential religious practice from secular administration.
The hundi in a temple is the
1. audit register
2. offering box
3. festival car
4. priest's seat
Answer
B. offering box
Hundi collections are a source of temple income.
Which of these is a source of temple income?
1. Lottery
2. Sale of darshan and seva tickets
3. Income tax refund
4. Land tax payable by the temple
Answer
B. Sale of darshan and seva tickets
Tickets, hundi, rents and donations are sources of income.
Money received by a temple must be
1. deposited in an approved bank or treasury
2. used by the trustee
3. kept with the EO
4. sent to the Collector at once
Answer
A. deposited in an approved bank or treasury
All receipts are entered in the books and deposited.
Temple funds may be used for
1. personal loans to employees
2. political campaigns
3. the purposes of the institution
4. private use of the EO
Answer
C. the purposes of the institution
They are for worship, festivals, repair, staff and approved charity.
A donation made for a particular purpose must be
1. returned to the donor
2. used for any purpose
3. given to the Commissioner
4. used for that purpose
Answer
D. used for that purpose
A donor's specific purpose is binding.
Surplus temple funds can be invested only in
1. shares of any company
2. cash at home
3. private chit funds
4. approved securities
Answer
D. approved securities
Investment is limited to safe, approved modes.
The Archaka Welfare Fund is meant to help
1. temple priests
2. EOs
3. pilgrims
4. Commissioners
Answer
A. temple priests
Institutions contribute to common funds for such welfare.
The Common Good Fund is meant for
1. only the Commissioner's salary
2. religious and charitable purposes beyond a single temple
3. private trusts
4. festival taxes
Answer
B. religious and charitable purposes beyond a single temple
It supports needs of institutions that lack income.
Recovery of a loss from the person responsible, as ordered after audit, is called
1. sanction
2. escheat
3. surcharge
4. alienation
Answer
C. surcharge
Surcharge recovers losses caused by misuse or neglect.
The annual plan of income and expenditure of a temple is its
1. inventory
2. schedule
3. hundi
4. budget
Answer
D. budget
It is prepared each year and approved by the competent authority.
Temple jewels and valuables must be
1. stored by the archaka at home
2. entered in an inventory and verified periodically
3. kept without records
4. sold yearly
Answer
B. entered in an inventory and verified periodically
Proper custody is a main EO duty.
Sale of immovable temple property without the sanction of the competent authority is
1. void
2. valid after 12 years
3. valid
4. valid if the EO signs
Answer
A. void
Alienation needs sanction.
Lease of temple lands is generally made by
1. family arrangement
2. private deal with the EO
3. public auction
4. lottery
Answer
C. public auction
It brings fair income to the temple.
The EO may file or defend suits for the institution
1. with permission of the higher authority where required
2. without any record
3. only in the Supreme Court
4. only as a private person
Answer
A. with permission of the higher authority where required
Suits are in the name of the institution.
The main control that checks the accuracy of temple accounts is
1. hundi opening
2. audit
3. sanction of a festival
4. darshan
Answer
B. audit
Audit objections must be answered.
Encroachment of temple land is dealt with by
1. free lease
2. permanent grant
3. sale at low price
4. removal under the Act and related laws
Answer
D. removal under the Act and related laws
Protecting temple property is a core duty.
Disputes and appeals under the Act are heard by the
1. Lok Adalat only
2. Endowments Tribunal
3. Gram Sabha
4. Police Commissioner
Answer
B. Endowments Tribunal
The Tribunal is the specialised appellate body.
The Constitutional articles on the rights of religious denominations to manage their own affairs in religion are
1. Articles 19 and 21
2. Articles 32 and 226
3. Articles 25 and 26
4. Articles 14 and 15
Answer
C. Articles 25 and 26
These protect religious freedom and denominational rights.
The Madras Hindu Religious and Charitable Endowments Act was passed in
1. 1987
2. 1966
3. 1951
4. 1927
Answer
C. 1951
It was an earlier law of the Madras State.
An EO who is in charge of a small temple may be asked to look after
1. a group of temples
2. the whole State
3. no temple
4. a district
Answer
A. a group of temples
Small temples may be grouped for an EO.
A hereditary trustee of a temple is recorded only if
1. he is wealthy
2. he asks
3. the priest agrees
4. custom is proved
Answer
D. custom is proved
Hereditary rights depend on proof of custom.
An EO maintains registers of properties, jewels and
1. school marks
2. recipes
3. cash and accounts
4. police cases
Answer
C. cash and accounts
Books of accounts and registers are a key duty.
Which of the following is NOT an EO duty?
1. Preparing the budget
2. Collecting rents
3. Supervising festivals
4. Alienating temple land at his own wish
Answer
D. Alienating temple land at his own wish
Alienation needs sanction.
Consider the statements: 1. The Commissioner heads the Endowments Department. 2. The Executive Officer heads the whole department. Which of the statements is/are correct?
1. 1 only
2. 2 only
3. Both 1 and 2
4. Neither 1 nor 2
Answer
A. 1 only
The EO runs one institution.
Consider the statements: 1. Temple funds can be used for private purposes. 2. Hundi collections are a source of temple income. Which of the statements is/are correct?
1. 1 only
2. 2 only
3. Both 1 and 2
4. Neither 1 nor 2
Answer
B. 2 only
Funds are for the institution's purposes only.
Consider the statements: 1. Audit objections must be replied to by the institution. 2. Loss caused by neglect can never be recovered. Which of the statements is/are correct?
1. 1 only
2. 2 only
3. Both 1 and 2
4. Neither 1 nor 2
Answer
A. 1 only
It can be recovered by surcharge.
Consider the statements: 1. The 1987 Act was the first Endowments Act in the State. 2. The 1987 Act replaced the 1966 Act. Which of the statements is/are correct?
1. 1 only
2. 2 only
3. Both 1 and 2
4. Neither 1 nor 2
Answer
B. 2 only
Earlier laws existed from the Madras period and 1966.
Consider the statements: 1. Temple funds should be kept with the EO in cash. 2. Temple funds should be deposited in an approved bank. Which of the statements is/are correct?
1. 1 only
2. 2 only
3. Both 1 and 2
4. Neither 1 nor 2
Answer
B. 2 only
Cash should not stay with the EO.
Consider the statements: 1. Alienation needs the sanction of the competent authority. 2. An EO can sell temple immovable property without sanction. Which of the statements is/are correct?
1. 1 only
2. 2 only
3. Both 1 and 2
4. Neither 1 nor 2
Answer
A. 1 only
Sale without sanction is void.
Consider the statements: 1. Archaka Welfare Fund supports temple priests. 2. The EO decides ritual details against the Agama. Which of the statements is/are correct?
1. 1 only
2. 2 only
3. Both 1 and 2
4. Neither 1 nor 2
Answer
A. 1 only
Rituals follow the Agama.
Match: (1) Commissioner (2) EO (3) Tribunal (4) Archaka with (a) priest (b) department head (c) day-to-day manager (d) hears appeals
1. 1-b, 2-a, 3-c, 4-d
2. 1-d, 2-c, 3-b, 4-a
3. 1-b, 2-c, 3-d, 4-a
4. 1-c, 2-b, 3-a, 4-d
Answer
C. 1-b, 2-c, 3-d, 4-a
Each office is paired with its role.
Which of the following is NOT a source of temple income?
1. Hundi
2. Sale of prasadam
3. Rent from temple shops
4. Salary of the EO
Answer
D. Salary of the EO
A salary is an expense, not income.
Which of the following is a duty of the Executive Officer?
1. Using funds for private needs
2. Selling temple jewels
3. Changing temple Agama
4. Keeping proper accounts
Answer
D. Keeping proper accounts
He must maintain books of accounts.
The Executive Officer should present temple accounts for
1. auction
2. gift
3. audit
4. lease
Answer
C. audit
Accounts are open to audit.
Which of these items is the offering of devotees counted in the hundi?
1. Court fee
2. Temple income
3. EO's salary
4. Government grant to the Commissioner
Answer
B. Temple income
Hundi offerings are income of the institution.
Who must obey the orders of the Commissioner in the administration of a temple?
1. District police
2. Devotees
3. Executive Officer
4. Archaka alone
Answer
C. Executive Officer
The EO is a statutory officer under departmental control.
The Constitutional entry under which State laws on charities and religious endowments are made is in the
1. Concurrent List
2. Union List only
3. State List only
4. Ninth Schedule only
Answer
A. Concurrent List
Charities and charitable institutions, and religious endowments, are in the Concurrent List.

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