Comparative Chart 1 - draft

S.no Subject THE WAQF ACT, 1995 THE SIKH GURDWARAS ACT, 1925 TNHRCE ACT, 1959
1. Territorial application S.1(2) - whole of India except the State S.1(2) - Territories which, immediately S.1(2) - whole of the State of Tamil
of Jammu and Kashmir. before the 1st November 1956, were Nadu.
comprised in the States of Punjab and
Patiala and East Punjab States Union.
(PEPSU - Most of North India)
2. The Institution Waqf - means the permanent Notified Sikh Gurdwaras [S.2(12) & S.7] Hindu public religious institutions and
dedication by any person, of any endowments including the
movable or immovable property for incorporated Dewaswoms and
any purpose recognised by the Unincorporated Dewaswoms. S.1(3)
Muslim law as pious, religious or
charitable [S. 3(r)] Except the Jain religious institutions
and endowments. [Explanation to S.
1(3)]
3. Bodies/authorities constituted by General - Survey Commissioner for General - Board at the national level General - The Commissioner of
the legislation annual audits (S.4) along with the Asst. (S.40 & 42), Committees for every HR&CE, Tamil Nadu, appointed by the
And Addl. Commissioners at the State notified Gurdwara and a Judicial TN Govt with his subordinate Addl.
level; Central Waqf Council appointed Commission (S.70). Tribunals for Commissioner/s, Jt. Commissioner/s,
by the Central government at National deciding claims (one or more than one) Deputy Commissioner/s and Assistant
level (S.9); Waqf Board at State level (S.12) and an auditor to the Board Commissioner/s. (S. 8-10)
appointed by the St. Govt. (S.13) with appointed by the state govt. (S.121). Advisory Committee to the State
its CEO (S.23) and committees to carry (Auditor’s office and Tribunals do not Government (S.7) and District
out its functions in given regions or have religion specific appointments.) Committees at the district level (S.7A).
given areas of function (S.18); Constitution of the board – S. 43 & 43A The Commissioner’s office handles
Tribunals for adjudication of disputes, Qualification of members of the Board inquiries and dispute settlement.
as many constituted by the State – S.45 & 46 (See S. 85 also) Appeals from his office lie to the
government for a state (S. 83). (Survey  Indian citizen and on electoral roll courts. Tribunal u/S.83 may be
Commissioner’s office and Tribunals do for the elections of board and constituted by the Govt. for the
not have religion specific committees under this Act [only purpose of Chapter VII of the Act
appointments.) Sikh of more than 21yrs who has  Appointments to the
not shaved his beard or keshas, Commissioner’s office and any
Comparative Chart 1 - draft
Qualifications of members and
constitution of the Central Waqf
Council (S.9):
 Union Minister as the ex-officio
Chairman;
 All members to be muslims
 Three persons from muslim
organisations of national presence
and importance;
 Four persons of national eminence
from the fields of management,
administration, financial
management, engineering, medical
sciences etc.
 Two persons from Lok Sabha, one
from Rajya Sabha;
 Two ex-judges of SC or HC;
 One advocate of national
eminence;
 Three eminent scholars of Muslim
law;
 Mutawalli of one of the biggest
Waqfs to represent;
 Two members atleast to be
women.
who does not smoke or drinks can
be on the electoral roll (S.49)];
 Sikh or a Sikh but not able to read
or write Gurumukhi;
 Sound mind, not less than 25 yrs,
solvent, non-alcoholic and not blind
(not able to read or write
Gurumukhi);
 Should not be a minister or servant
to a notified Sikh gurdwara (except
for provisions in S. 43 and 43A);
 Not ‘patit’ [defined in S.2(11)]
 Should be Amritdhari [S. 2(10)]
(Note - Members of the Board and
committees are elected to their posts
by the Sikhs on the selected
constituency’s electoral roll )
Qualifications of the 3 members of
Judicial Commission (S.70):
 Sikh;
 District Judge or Subordinate Judge
of First Class of not less than 10yrs
standing or Munsif or Barrister with
other servant or persons appointed
under the Act should be persons
professing Hindu religion only.
 The appointment of Commissioner
is done through deputation from
the State’s Higher Judciary, or
State’s Judicial services or any other
services; or by promotion from
Addl. Commissioner; or direct
recruitment;
 Appointment to the post of Addl.
Commissioner shall be by
promotion from the post of Jt.
Commissioner;
 Similarly, Jt. Commissioner posts
are filled through promotions from
post of Deputy Commissioner.
 Appointment of Deputy
Commissioners is either by
deputation from state’s judicial
services or other services; by
promotion from asst.
commissioners or by direct
recruitment.
Other appointment to the office of the
Comparative Chart 1 - draft
Constitution of the Waqf Board and
qualifications for appointment
(through election) of members (S.14):
 Depending on whether there are
two different Waqf Boards for
Shias and Sunnis, the members
likewise should be Shia or Sunni
muslims respectively (S.13).
 A muslim, sound mind, solvent, not
guilty of any criminal offence, or
offence against a waqf property, or
a defaulting mutawalli, or a corrupt
professional;
 A chairperson;
 Maximum two members from the
Muslim MPs in the State; max two
from muslim members of the State
legislature; Max two from the
muslim members of the Bar council
of that state or in absence of a
muslim member in the Bar a senior
Muslim advocate;
 Mutawallis of the Auqafs having
annual income of or more than 1
lac;
Non-elected members appointed
by the State Government:
 One Muslim who has technical
experience in fields of
management, financial
management, architecture, social
work etc.;
 One person each, scholars of Shia
10 yrs standing etc.
 Appointed by State Government.
S. 74 – Officers and servants appointed State Government thinks fit.
by the State Government for
functioning of the Jud. Commission…
shall be public servants u/S.21 IPC.
Qualification of the members of the
committee for each notified gurdwara
(S.86, 87, 90 & 91):
 Sikh;
 Sound mind, member of electoral
constituency (for gurdwara board
elections), solvent, non-alcoholic, Disqualifications (S.26):
non-smoker, keshadhari and
amritdhari, able to read
Gurumukhi;
 Not a minister or paid servant of
notified Sikh gurdwara.
Commissioner, including that to the
post of Asst. Commissioner is done as
S.25A – Qualifications of trustees:
Trustee of a religious institution or
endowment:
 Faith in god;
 Possesses good conduct and
reputation in the locality where the
religious insttn is located;
 Has sufficient time and interest to
attend to affairs of the insttn;
 Possesses such other merits
incidental thereto.
 Not a Hindu;
 Not Indian;
 Less than 25yrs age, unless a
hereditary trustee;
 An undercharged insolvent;
 Suffering from a mental or physical
infirmity that renders him unfit to
discharge duties of trustee;
 If removed or dismissed from
service under central or state
government or a local authority;
 Implicated in a criminal case
(offence involving moral
delinquency) and not proved
innocent, or the offence not
pardoned;
 Acted adverse to the interest of the
Comparative Chart 1 - draft
and Sunni Islamic Theology;
 One muslim person from amongst
the officers of State Government of
not rank below Jt. Secy to State;
 Atleast two women members.
(number of elected members to always
be more than the number of govt-
appointed members)
S. 23 – The CEO of the Board to be a
muslim, appointed by the St. govt.
from a panel of two names suggested
by the Board and who shall not be
below the rank of Deputy Secretary to
the State Government and in case of
non-availability of a Muslim officer of
that rank, a Muslim officer of
equivalent rank may be appointed on
deputation.
S. 18 - Members to the committees are
appointed from amongst the members
of the Board.
institution;
 Arrears of any kind due by him to
any religious insttn or endowment;
 If he is interested in subsisting lease
of any property of, or contract
made with or any work being done
for the religious insttn [S.26 (1-
A(a)];
 If he is employed as a paid legal
practitioner on behalf of the
religious insttn [S.26 (1-A(b)];
 Bound to obey all lawful orders
issued under this Act – by the
Government, the Commissioner or
his subordinate officers;
 Decisions as to disqualification of a
trustee (hereditary trustee too)
from his position – shall be taken by
a Joint or Deputy Commissioner (S.
26(3) & (4)];
 Appealable within one month –
appeal lies to the Commissioner
(S26 (5)].
Constitution of the Tribunals (S.83):
 Consists of members (not
exceeding three) appointed by the
Govt.;
 Jurisdictions will be decided by the
Govt.;
 Qualifications of the members and
conditions of service shall be
prescribed by the Govt.;
 Comparative Chart 1 - draft
4. Powers of the bodies/authorities
under the legislation, w.r.t. the
religious institution and its
administration (non-financial)
The Survey Commissioner:
 To maintain a list of auqafs (with
prescribed particulars about the
waqf) and conduct surveys in order
to maintain such list (S.4);
 He has inquiry powers similar to a
civil court (S.5);
Council of Waqfs:
 Receives reports on the
performance (mainly in terms of
financial performance, surveys,
maintenance of deeds, revenue
records, encroachments etc.) of all
waqfs in the state from the St.
Govts. (Can call for any of this info
suo motu)
 Give directions to the Waqf Boards
w.r.t. to above matters after a
concern is intimated by the St.
Govt.
 Appeals from acts of the Council lie
to the Board of Adjudication estbd.
by the Central Government for the
purpose (Presided by a retired
Sc/HC judge) (S.11);
Waqf Board (S.32 is the general
 Will have powers of a civil court
 S. 84- appeals from awards of the
Central Government:
 S. 106 - Powers of Central
Government to constitute common
Boards – on being satisfied that by
reasons of:
 smallness of the Muslim
population in two or more
States;
 slender resources of the Auqaf
in such States;
 disproportion between the
number and income of the
Auqaf and the Muslim
population in such States;
 expedient in the interests of the
Waqfs in the State and the
Muslim population of such
States;
 after consultation with the
Council and the St.
Governments.
 S. 106 (3) – in above case, all
powers vested in the State
Government under any deed of
Waqf or any provision of law –
relating to an Auqaf - shall stand
transferred to, and vested in, the
Central Government
when trying a suti;
tribunal to lie to the Civil Court
(Within 90 days).
State Government
 S.2 – Power to extend the Act to
Jain public religious institutions
and endowments – whole of the
Act or some provisions;
 S.3 – Power to extend the Act (or
any provisions) to the Hind/Jain
public charitable endowments –
where there is reason to believe
that it is mismanaged - after an
inquiry by the Commissioner or
his subordinate – or on an
application from the trustee/s
(majority);
 S. 4 – exempt any religious
institution/religious or charitable
endowment from the operation of
any of the provisions/rules of the
Act – power to also vary or cancel
such an exemption;
 S.7 – Power to constitute an
Advisory Committee;
 S. 7A – Power to constitute
District committees;
 S.9 - Appoints the Commissioner
of HRCE, the Additional
Commissioner, Joint
Commissioner, Deputy and
Comparative Chart 1 - draft
provision that provides powers and
duties)
 Superintendence of all Auqafs in a
State;
 Maintains records of info related to
origin, income, object and
beneficiaries of every Waqf
(registration of waqf in S. 36);
 Ensures that the property and
income of the auqaf are applied to
the objects and purposes of the
waqf;
 Settling schemes of management
for waqfs after giving the
interested parties a hearing (Also
see S.69);
 Has power to direct for:
 Utilisation of a waqf’s
funds/property where they
were being utilised
inconsistence with its
objectives; and
 The utilisation of the
funds/property of a waqf
where the object of the waqf
is unclear; and
 Utilisation of the
income/funds/property of a
waqf where its object has
ceased to exist or cannot be
achieved (Also see S.39).
 Has powers to scrutinize and
approve of budgets submitted to it
Proviso – the Central govt. to
ensure that at least one
representative of each of
concerned States is included as a
member of the Board.
State Government:
 S.3 – Power to receive notices/list
of gurudwaras, requests to be
notified as a scheduled Sikh
gurudwara and maintain such list.
 S.5 – receive claims against
property of a scheduled gurdwara
or claim against the gurdwara itself;
 S.7 – On receiving a petition from
50 or more Sikh worshippers of 21
years or more, to declare a
gurdwara as ‘Sikh Gurdwara’;
 S.8 – receive counter-claims on the
status of a gurdwara being notified
as a ‘Sikh Gurdwara’;
 S.9 -Power to notify a gurdwara as
‘Sikh Gurdwara’;
 S. 44(2) – to select 20
constituencies in consultation with
the Board, in order to conduct
elections of the members of
managing committees of the
gurdwaras or the Board;
 S.71 – to appoint and remove (S.79)
members, officers and servants (S.
74) of the Judicial Commission;
 S.83 – Power to dissolve the Jud.
Assistant Commissioners;
 S.34 – Sanction and give directions
for any form of alienation of
immovable properties of a
religious insttn.;
 S. 37 – Hear appeals against the
decision of Commissioner made
u/S.36 (w.r.t. use of surplus funds
of the religious insttn);
 S. 40 – Enfranchisement of lands
etc. held by a devadasi on
conditions of service in temple;
 S. 41 - Resumption and re-grant of
inam granted for performance of
any charity or service – gifts of
property given to a religious insttn
are null and void – any
transaction of similar nature but
not gift can be accepted by the
religious insttn with prior sanction
of the Govt.;
 S. 47A – Govt. may by notification,
authorize the commissioner to
exercise powers vested in it
u/S.47 (w.r.t. appointment of
trustees);
 S. 72 – Power to declare a
religious institution to be subject
to provisions of Chapter VI (with
respect to religious institutions
notified as managed by the govt.)
of the Act – after being satisfied
from the report submitted by the
Comparative Chart 1 - draft
by mutawallis of the waqfs – also
to arrange for audits of the waqfs;
 Power to appoint and remove
mutawallis (Also see S. 63);
 Institute and defend suits relating
to Waqfs and waqf properties (Also
see S.92);
 Sanction lease of Waqf property
(requires approval of majority
members of the board) (Also see
S.32);
 Administer Waqf Funds;
 Call for returns, statistics, accounts
and other info w.r.t. the waqf from
the mutawallis;
 To inspect or cause inspection of
the waqf properties (through the
CEO, see S.25-29), accounts,
records or deeds and documents
w.r.t. waqf;
 Investigate and determine nature
and extend of the waqf and waqf
properties;
 To determine the market
rent/prices of the waqf
property/land/building (for the
purposes of S. 32);
 All acts necessary to control,
maintain and administer the auquf
and waqf properties.
Other imp. provisions:
 S. 32 (4) – where the board is
Commission when no proceedings
are pending before it;
 S. 86 – Power to join management
committees for one or more
gurdwaras;
 S. 88 – To notify constitution/re-
election of a Gurdwara
management committee (GMC);
 S. 144 - State government or any
executive officer of the St. Govt. –
shall not in his official capacity:
 Undertake or assume
superintendence of any
land/property granted for
support of or belonging to a
Sikh Gurdwara (SG);
 Take part in management
/appropriation of any
endowment made for the SG’s
maintenance;
 Nominate or appoint any office
holder of the SG;
 Concerned in anyway with a
SG.
 S.144A – power to denotify/exempt
a non-historical gurdwara from
operation of this Act– after
recommendation from the Board
and a 3/5th majority resolution
therefrom - on satisfaction that he
gurdwara has an alternate
management system;
 S.146 - Power to make rules and
Commissioner – Appeal from such
an order lies to the Court, but
with no powers of the Court to
put a stay on the schemes
ordered by the Govt. under this
Act until the disposal of the suit –
the remedy is delayed;
 S. 114 – the government may call
for records of any proceedings
before the Commissioner’s office
or any trustee – to satisfy
themselves as to regularity,
legality and propriety of any
decision or order passed therein –
and if not convinced, the govt may
modify, annul, reverse or remit for
reconsideration such an order
(after giving a reasonable
hearing).
 Govt has powers to stay the
execution of any such
decision/order, pending the
exercise of their powers
 Application to the Govt. to
exercise it’s powers u/this
section should come after
having sought recourse
u/S.21 from the Commr
 Application should be
preferred within three
months from the date of the
order.
 S. 114-A - The Government may
Comparative Chart 1 - draft
satisfied that any waqf land has
potential for development as an
educational institution, shopping
centre, market, housing colony etc.
– may serve a notice to the
mutawalli of the concerned waqf
to facilitate execution of such
developmental works;
 S. 32 (5) – In above case, where the
mutawalli is not willing or not
capable of carrying out such
developmental works on the waqf
land, the board may take over the
land and clear it from any structure
of building in order to execute the
works.
- Such works are to be conducted
from the waqf fund and from
finances raised on the security of
the waqf property.
- The control and administration of
such constructed property would
be done by the board till the time
all expenses in this behalf from the
Waqf fund along with interest are
recovered from this property,
thereafter it is handed over to the
mutawalli [S.32(6)].
- The mutawalli is compensated for
the take-over of the property with
the amount with reference to the
land’s income (Max) was in the
immediate 3yrs preceding such
regulations in order to carry out the
purpose of this Act;
 S. 147 – Power to invest judicial
powers in the official appointed to
enquire conduct of elections.
The Board (S.40):
 S.41 – Management of every
notified SG;
 S.61 – Questions put before the
Board are resolved by majority
votes;
 S.62 – power to select its own
President, Vice- Presidents (two)
and General Secretary from
amongst themselves – and other
members of the Executive
Committee (S.63);
 S.64 – Exec. Committee of the
Board exercises all powers vested in
the Board – it also has powers to
delegate to a sub-committee;
 S. 66 – members of a managing
committee of a gurdwara are not
eligible to be members of the Exec.
Committee of the Board;
 S. 69 – Power to hire, decide
qualifications, emoluments,
profiles, remove or suspend any
officers/servants to work for the
Board;
 S.71 – Board prepares a list of 70
names for appointment to the Jud.
either on their own motion or on
application by any person
aggrieved by an order of the
Government - review any such
order:
 on the basis of the discovery of
new and important facts -
which were not then within
the knowledge of the Govt -
which, after the exercise of
due diligence, were not then
within the knowledge of the
applicant or could not be
produced by him when the
order was made;
 on the basis of some mistake
or error apparent on the face
of the record;
 for any other sufficient reason,
and pass such order thereon as
they think fit;
 application for review shall not
be preferred more than once
in respect of the same order;
 decision or order passed on
the application for review shall
be final;
 Govt may pass such
interlocutory orders pending
the decision on the application
for review as it may deem fit
and also award costs to be paid
by the applicant.
Comparative Chart 1 - draft
take over.
 S.36 - To register Waqfs on
application by mutawallis and
(S.37) maintain a register of
auqafs;
 S.38 - Appoint a Executive officer –
a muslim – specifically for a waqf
which has a annual income of more
than 5 lac – to administer the
property of the waqf w/o
interfering with the religious
duties, usage and customs.
 S.39 – power to deal with property
of waqf which’s object ceases to
exist – to order appropriation of
the income/funds/property of that
fund for another purpose (religious
or other);
 S.40 - To solve disputes as to title
of property – whether a waqf
property or not (appeal lies to
Tribunal);
 S.41 – Direct mutawallis to register
waqfs and amendment of the
register;
 S. 63 - Power to appoint mutawallis
in certain cases - When there is a
vacancy in the office mutawalli of a
Waqf and there is no one to be
appointed under the terms of the
deed of the Waqf - or where the
right of any person to act as
mutawalli is disputed – for such
Commission and sends to State
Govt.;
 S. 85 – Power to prepare scheme of
administration and management,
for the gurdwaras, their property,
endowments, funds and income –
power to amend the scheme; With
consultation from the GMC (S. 130);
 S. 86 (2)- to directly manage
Gurdwaras at Narnaul and
Mahendargarh;
 S. 87 – Power to nominate
members of the GMC where the
elections are not possible or where
the Passing Committee itself
requests – from amongst the
citizens of the district in which such
gurdwara is located;
 S. 87 – under this section, the Board
has power to decide that it shall
manage the affairs of a gurdwara/s
itself instead of nominating a
management committee in above
case;
 S.101 – Power of the General Secy.
of the Board to call the first
meeting of a newly elected GMC;
 S. 104 – Receive and accept
resignations from the members of
the GMC;
 S. 125 – General superintendence
over the GMCs – to ensure they
perform their functions in
 S. 116 – Power to make rules for
the purpose of this Act
Commissioner and his officers
 S.11- Commissioner is a body
corporate with perpetual
succession;
 S. 13 – with previous approval of
the St. Govt., the Commissioner
has powers to delegate areas
within which the Joint and Deputy
Commissioners shall exercise their
powers and discharge their duties
u/the Act or rules made
thereunder – the Commissioner
may delegate some of his own
powers to the
Additional/Joint/Deputy
Commissioner, subject to
limitations and conditions if he
may like;
 S.13A – Powers and duties of the
Additional and Joint
Commissioner are subject to
administrative control of the
Commissioner;
 S.14 – Territorial jurisdiction and
powers & duties of the Asst.
Commissioner:
 Commissioner with prior
approval of the Govt. will
divide the state into divisions –
each of which will be in the
Comparative Chart 1 - draft
period and such conditions as it
thinks fit.
 S. 64 - Notwithstanding anything
contained in any other law or the
deed of Waqf - Board may remove
a mutawalli (after inquiry and
taking a majority vote in such
favour) from his office if such
mutawalli:
 has been convicted more than
once of an offence punishable
under section 61;
 has been convicted of any
offence of criminal breach of
trust or any other offence
involving moral turpitude -
and such conviction has not
been reversed or no pardon
granted;
 is of unsound mind or is
suffering from other mental or
physical defect or infirmity
which would render him unfit
to perform the functions and
discharge the duties of a
mutawalli;
 is an undischarged insolvent;
 is proved to be addicted to
drinking liquor or other
spirituous preparations, or is
addicted to the taking of any
narcotic drugs;
 is employed as a paid legal
accordance with the Act;
 S. 127 - The Board is competent to
hold and administer trust funds for
the purposes of a religious,
charitable, educational or industrial
nature – whether such funds are
derived from the allotments duly
made by a committee out of the
surplus funds or income of a
gurdwara under tis management or
from donations, or contributions or
endowments made directly to the
Board for such purposes;
 S. 127 A&B – Dealing with the
gurdwaras and their property – the
ones left in Pakistan;
 S. 132- Make bye-laws regulating
procedures, fees, etc – at its
general meeting – all bye-laws will
require sanction from the St. Govt.;
 S. 135(6) – Order a GMC to effect
removal of a hereditary office
holder/ minster – it can also make
such request to the Jud.
Commission, which after a trial will
order removal of such an official.
Gurdwara Management Committees:
 S. 89 – Election of its members – for
a term of five yrs (S. 94);
 S. 94A – Each GMC to be a body
corporate;
 S. 101 – Power to appoint its
charge of an asst.
commissioner;
 Asst. Commissioner to exercise
powers conferred and
discharge all such duties
imposed on him by this Act or
rules – in respect of hid
division;
 The Commissioner has powers
to put exceptions, limitations
and conditions on powers of
the Asst. Commissioner;
 Asst. Commissioner to
discharge his duties with
respect to – all temples in his
division other than the ones
listed under S. 46
(Classification of religious
institutions w.r.t. their annual
income) – all specific
endowments attached to such
temples other than those listed
u/S.46 – all charitable
endowments in his division to
which the Act applies as
prescribed u/S.3;
 The Commissioner has powers
to resolve jurisdictional issues
amongst Asst. Commissioners.
 S. 21 – Powers of the
Commissioner to call for records –
or examine records:
 of any Joint or Asst.
Comparative Chart 1 - draft
practitioner on behalf of, or
against, the Waqf;
 has failed, without reasonable
excuse, to maintain regular
accounts for two consecutive
years or has failed to submit,
in two consecutive years, the
yearly statement of accounts –
as required u/the Act;
 is interested, directly or
indirectly, in a subsisting lease
in respect of any Waqf
property, or in any contract
made with, or any work being
done for, the Waqf or is in
arrears in respect of any sum
due by him to such Waqf;
 continuously neglect his duties
or commits any misfeasance,
malfeasance, misapplication
of funds or breach of trust in
relation to the Waqf or in
respect of any money or other
Waqf property;
 willfully and persistently
disobeys the lawful orders
made by the Central
Government, State
Government, Board under any
provision of this Act or rule;
 misappropriates or
fraudulently deals with the
property of the Waqf.
President and Vice-president from
amongst the members;
 S. 102 – Decisions are made by a
GMC by majority vote of its
members;
 S. 104A – Power to appoint
officers/servants for the functioning
of the GMC, decide the
qualifications, remunerations,
designations, rules for removal and
suspension etc.;
 S. 133 – General powers – full
powers to control over office
holders and dependants of- and all
properties and incomes of
whatever description belonging to
the gurdwara/s under its
management – enforcing proper
observance of all ceremonies and
religious observances in connection
with the SG – taking all measures
necessary to ensure proper
management, efficient
administration of property, income
and endowments of the SG/s;
 S. 134 – Suspend or dismiss an
office-holder of the SG – not being a
hereditary office holder or minister;
A hereditary office holder can be
dismissed by the GMC if:
 Persistent default in submission
of budget, record, accounts,
reports which he is under duty
Commissioner;
 or of any trustee of a religious
insttn other than a Math (or
any endowment attached to a
Math);
 in respect of any proceedings
pending before an officer of his
office;
 The commissioner can also
modify, annul, reverse or remit
for reconsideration, orders or
decisions passed by a
subordinate officer or a trustee
of any religious insttn;
 S. 21(4a) – Commissioner can
examine records of a trustee of a
Math or a specific endowment
attached to the Math – in respect
of any proceedings u/this Act (not
Court proceedings) – to satisfy
himself of legality of any
decision/order passed by them;
 S. 21(4b) – If any such decision
has been passed illegally by the
trustee – the Commissioner can
modify, anull, reverse or remit for
reconsideration – pass order to
that effect;
 S. 21(5) – the Commissioner
cannot pass orders prejudicial to a
party without giving a reasonable
opportunity of being heard;
 S. 21A – Power of Joint/Deputy
Comparative Chart 1 - draft
 S. 64(2) - removal of a person from
the office of the mutawalli shall not
affect his personal rights, if any - in
respect of the Waqf property
either as a beneficiary or in any
other capacity or his right - if any,
as a sajjadanashin.
 S. 64(4) – Mutawalli may in this
matter - appeal to the Tribunal
against the order of the Board.
 S. 64(5) – Power to suspend the
mutawalli – if thought necessary
during the proceedings of removal
going on
 S.65 – Assumption of the direct
management of a waqf:
 Where no suitable person to
be appointed as a mutawalli/
or appointment in a case
would be prejudicial to the
objective of the waqf;
 This can only happen after a
review from the St. Govt – as  S.135 – Procedure for removal a
to the legality and propriety of
the board’s decision – order of
St. Govt. is final;
 In case of St. Govt.’s approval,
the board is supposed to send
periodical reports of
management of that waqf to
the government.
 S.69 – Power to frame a scheme of  S. 137 – Maintain registers/records
management for a waqf – sou
to maintain;
 Wilfully disobeys lawful orders
of the GMC;
 Guilty of malfeasance,
misfeasance, breach of trust or
neglect of duty in respect fa
trust;
 Has misappropriated or
improperly dealt with properties
of the SG;
 Becomes of unsound mind or
physically unfit to discharge
functions of his office;
 Guilty of misconduct of a
character to render him morally
unfit;
 Fails persistently to perform
duties – management or
performance of public worship –
or any rituals and ceremonies
required at the SG;
 Ceases to be a Sikh.
hereditary office-holder – appeals
lie to the Board or the Jud.
Commission – If appealed to the
Board the decision of the Board
shall be final – If appealed to the
Jud. Commission, the decision of
the commission can be appealed at
a HC;
of the SG as prescribed – and
Commissioner – to examine
records of Asst. Commissioner –
and pass orders similar to S. 21 –
for modification, annulment,
reversal, or remittance of orders
passed by the Asst. commissioner;
 S. 22 – Other powers of the
Commissioner:
 To transfer proceeding
pending before a subordinate
commissioner – to himself –
for disposal of the same;
 To transfer it to another
subordinate (from one to
another);
 If the Commissioner is satisfied
that a subordinate
commissioner has not
discharged a duty or exercised
a power which he ought to –
the commissioner may himself
perform such function omitted;
 If the office of any of the
subordinate commissioners is
vacant – the Commissioner
may himself exercise their
powers and perform their
duties – or authorise another
subordinate to do so;
 Appeal from orders passed by
the Commissioner u/this
section will lie to the Govt. (to
be appealed within 3 months
Comparative Chart 1 - draft
motu or on an application by 5
interested persons – after giving
reasonable opportunity of
representation to the mutawalli
and others (appeal lies to tribunal
but no powers to order a stay).
 S. 70 – to resolve inquires – made
by interested persons – relating to
administration of the Waqf – and if
the Board is satisfied that there are
reasonable grounds for believing
that the affairs of the Waqf are
being mismanaged, it shall take
such action thereon as it thinks fit.
(S. 71 gives in what manner the
Board can hold an inquiry).
 S.93 – No compromise in a legal
dispute/ suit before any court,
w.r.t. waqf property or rights of
mutawalli w/o sanction of the
board;
 S.94 – May apply to tribunal to get
directions for mutawalli to perform
his functions;
 S. 110 – Power to promulgate
regulations on matters related to
proper functioning of the board
and the waqfs, with sanction from
St. Govt.
CEO of the Waqf Board (S.23):
 S.25-29 (Duties and powers)
submit to the Board for scrutiny;
 S. 138 – To sanction alienation of
any immovable property of a SG –
with the approval from Board;
 S. 139 – to formulate regulations
with sanction from the Board – to
facilitate its functions;
 S. 140 – GMC has powers to make
regulations:
 To determine what portion of
offerings made at or in
connection of the SG shall be
deemed as property of the
gurdwara;
 Regulating division of such
offering or portion thereof
between various office- holders;
 If no regulation to the effect of
such division is made, then all
offerings shall be deemed to be
property of the gurdwara.
The Judicial Commission:
 S. 76 – Jurisdiction is as decided by
the Act – no bar as to the value of a
disputed property involved –
powers of a civil court –
decree/orders are executed by the
District Court to which it sends
them – follows CPC;
 S. 80 – Power to elect a President
amongst its members;
 S. 84 – Decide whether a person
and should not be a subject
matter pending before any
court;
Powers of the Commissioner and his
office – w.r.t Religious Institutions
 S. 23 – Administration of all
temples including specific
endowments attached thereto,
and all religious endowments –
shall be subject to general
superintendence of the
Commissioner;
 Such superintendence or
control shall include power to
pass any orders which may be
deemed necessary for proper
administration of the temple
and endowments, and due
appropriation of the income
for the purposes;
 S. 24 – power to enter Religious
insttns – The Commissioner or his
subordinate commissioners or any
officer authorised by them – for
the purpose of exercising any
powers conferred or discharge
any duties imposed on them u/the
Act or rules;
 If they are opposed or face
resistance while entering such
premises – they can take
Comparative Chart 1 - draft

has or has not become a ‘patit’; support from Magistrate and

 Investigating nature and extent  S. 130 – When the Board and a Police;
of the auqaf and waqf GMC do not agree with a scheme of  Due notice to trustees before-
properties, calling whenever management – after hearing hand and due regard should be
required, an inventory of waqf members of the both parties – the given to religious practices or
properties, accounts, returns Commission can settle a scheme or usages followed by the
and info from the mutawallis; modify the existing one; religious institution;
 Inspection of waqf properties  S. 142 – to hear applications against  No rights/powers given to a
and account, records, deeds the GMC, the Board or the Exec. non-Hindu u/this section;
and documents relating Committee of the Board, or office-  If the religious practice or
thereto (Also see S.33); holder of a SG (past/present) – usage of such religious
 Doing acts necessary for allegations of misfeasance, institution bars any person to
control, maintenance, and malfeasance, breach of trust etc – enter the sanctum sanctorum
superintendence of the the application should be made or pooja graha or any other
auqafs; within 6 yrs of the alleged act; place sacred – the question
 Raise objections on resolutions shall be referred to the
of the board and require a re- The Tribunal: Commissioner and he shall
vote. In case on non-resolution  S. 12- Constitution and procedures; make decision after holding an
of his objections on any  S. 14 – Power to dispose of enquiry;
matter/decision taken by the petitions made to the St. Govt.  Appeals from a decision of the
waqf board, the CEO can share u/Ss. 5,6,8,10,11 and 16; Commissioner (above) will lie
his concerns with the St. Gov.  S. 15 – Power to join parties in a to the St. Govt.;
suit before it and award costs;  S. 25 – Commissioner and his
Tribunal (S. 83):  S. 19 – Adjudication upon officers to observe appropriate
 S.7 – power to determine all agreements between managements forms and ceremonies – of the
disputes regarding property of the of the SG (outgoing and the new religious insttns – while exercising
waqf. assuming management) – due to powers or discharging duties;
- whether the waqf is Shia or Sunni; change of office bearer – the  S. 26(2) – The Commissioner
- disparities in the list of auqafs Tribunal may pass orders to give receives resignations of trustees
maintained by the board effect to such an agreement; appointed by his office;
- powers to assess damages in  S. 20 – Hear claims for  S. 29 – The Commissioner shall
cases of encroachment. compensation of the former office- direct preparation and
 S.32 (3) – power to hear suits holder in the above case; maintenance of register of all
Comparative Chart 1 - draft
against schemes of management
settled by the waqf board. In a suit
instituted before the tribunal by an
interested person, the tribunal has
powers to set aside the scheme
and the decision of the tribunal
shall be final (no power to pass
stay orders on the scheme during
pendency of the suit);
 S.33 - To take appeals against
decision of the CEO of the board,
w.r.t. misadministration of the
waqf property by the mutawalli
and against the penalty thus
imposed by the board;
 S. 64 (6) – When listening to
appeals – on the order of the
Board for removal of the mutawalli
– after an application made by the
Board to it – the Tribunal may
appoint a suitable person as
receiver to manage Waqf and --
direct the receiver so appointed to
ensure that the customary or
religious rights of the mutawalli
and of the Waqf are safeguarded
 S.83 (9) – in matter related to waqf
dealt by the tribunal, no appeal
shall lie except the HC can suo
motu or on application, look into
legality and propriety of the
tribunal’s decision.
 S. 21 – Hear claims for
compensation to the person who
alleges abrogation of his right to
nominate an office-holder at a SG
(such compensation is paid out of
the income of the Gurdwara – S.
23);
 S. 25A – Power to pass decrees of
possession in favour of the GMCs –
as a result of adjudication of
petitions made under Ss. 5,6,8,10
and 11;
 S, 28 – To hear disputes of
possession of property to the
gurdwara;
 S. 29 – Exclusion of jurisdiction of
courts in the matters dealt by the
Tribunal (Also see Ss. 30, 31, 32);
 S. 34 – Appeals from the Tribunal lie
to the HC;
 S. 36 – No suit to lie in any court –
that questions anything purporting
to be done by the St. Govt. or by a
tribunal in exercise of powers under
this Act;
 S. 37 – Courts not to pass an order -
or grant or execute a decree
inconsistent with the decision of a
Tribunal under this Act.
Religious insttns. Showing details
as prescribed u/this section – and
to get such register verified by the
trustees of such institutions by
sending them a copy;
 S. 33 – The Commissioner or his
subordinates shall have the power
to inspection of
movable/immovable property, all
records, correspondence, plans,
accounts and other documents of
the religious insttn – with due
regard to the religious practices or
usages – with assistance of the
trustee and his officers;
 Where in course of inspection,
it is found that the trustee or
any of his officers having
concern in administration –
past or present – has
misappropriated or
fraudulently retained any
money, or other property or
incurred irregularly or made
improper expenditures – the
commissioner may after giving
a show cause notice as to why
a order or surcharge should
not be passed – and after
considering the explanation
received – may pass an order
certifying the amount so lost
and directing the trustee or
Comparative Chart 1 - draft
State Government:
 S.99 – if the state govt. is of the
opinion that the waqf board is not
able to perform or has made
persistent defaults in its duties
under the Act – after reviewing the
annual reports from the board –
that board’s continuance is likely to
be injurious to the interests of the
auqaf – the govt. may decide to
supersede the Board for a period
not more than 6 months
(extendable by 6 months more).
Show cause notice will be served to
the board – the section provides
the procedure for supersession.
 S.109 – Power to make rules in
order to carry out purposes of this
Act.
 S.66 – the waqf deed or a decree of
a court can give St. Govt. powers to
appoint or remove mutawalli of a
waqf or settle or modify scheme of
management thereof.
Central Government:
 S. 96 – Power to regulate secular
activities by:
 Laying down general principles
and policies for waqf
administration (w.r.t. secular
activities);
such person to pay within a
specified time, such amount –
as per procedure given u/S.90
(3-7);
 S. 34 – Powers to Commissioner
to sanction any form of alienation
of the insttn’s immovable
property/ies – such transactions
are null and void w/o his sanction
– the Commissioner shall sanction
such transactions only if:
 It is beneficial and necessary to
the insttn;
 After duly considering all
objections;
 With due approval of the Govt.
 The commissioner may –
impose conditions and give
directions as he may deem
necessary, regarding utilisation
of the amount raised by the
transaction and investment
thereof;
 Appeal to an order of the
Commissioner assed u/this
section shall lie to the Court –
which may set aside or modify
the order.
 S. 34 A – A committee consisting
of the Joint Commissioner,
Chairman of the Board of
trustees, and district registrar -
will decide the lease rents of the
Comparative Chart 1 - draft
 Ensure coordination of
functions of council and the
board;
 To review secular activities of
an auqaf and give suggestions
Expln – Secular activities shall include
social, economic, educational and
other welfare activities
 S.97 – power to give directions to
waqf boards, in pursuance of S.96.
 S. 106 -to constitute common
boards for two or more states.
Mutawalli:
 S.50 – General Duties of a
mutawaali:
 To carry out functions as
directed by the Board under the
Act or Rules made thereunder;
 Furnish returns and
info/particulars as time to time
required by the Board;
 Allow inspection of the waqf
properties, accounts or records
and documents.
by
 S. 61 – A mutawalli may be
penalised/punished (fine or
imprisonment as prescribed) –
unless he satisfies the court or the
tribunal about reasonableness of
the cause of his failure - if he fails
to:
insttn’s property – keeping in
consideration, the market rental
value – such values should be
revisited and renewed after every
three yrs by this committee;
 S. 38 – The Commissioner or his
subordinate - has powers to pass
orders to determine the amount
payable by a defaulter – who was
supposed to pay expenses to the
trustee w.r.t. the charge on an
endowment – of which derives
expenses to be incurred for
service or charity u/s.38 – Appeals
will lie to the Govt. or the
Commissioner;
 S. 42 – The Commissioner has
powers to pass order w.r.t.
safeguards to be observed by the
office-holders and servants of the
religious insttn – when they are
allowed to handle or keep in their
possession – jewels and other
valuables;
 S. 43 – Commissioner has powers
to sanction the compromises or
withdrawal of suits, application or
appeals pending before a court –
where a religious insttn is a party;
 S. 43A – Commissioner has
powers to appoint, ad for
sufficient cause, suspend, remove
or dismiss – executive officers for
Comparative Chart 1 - draft
 apply for the registration of a
Auqaf;
 furnish statements of
particulars/accounts/ returns as
required under this Act;
 supply information of
particulars required by the
Board;
 allow inspection of Waqf
properties, accounts, records or
deeds and documents relating
thereto;
 deliver possession of any Waqf
property - ordered by the
Board or Tribunal;
 carry out the directions of the
Board;
 discharge any public dues;
 do any other act which he is
lawfully required to do by the
Act;
 S61(2) - omits or fails, with a
view to concealing the
existence of a Waqf, to apply
for its registration under this
Act - in the case of a Waqf
created before the
commencement of this Act – or;
 S. 61(2b) - furnishes any
statement, return or
information to the Board, which
he knows or has reason to
believe to be false, misleading,
any temple under control of a
Math – such officer shall be
subject to control of trustee of the
Math;
Powers of the Commissioner and his
office – w.r.t Religious Institutions
other than Maths
 S. 45 – Commissioner may appoint
an exec. officer for a religious
insttn and for temples controlled
by a Math – also for a sufficient
cause – may suspend, remove or
dismiss the officer;
 The commissioner shall assign
such officer - duties and
powers w.r.t. administration of
properties of the religious
insttn;
 He shall also define powers
and powers and duties to be
exercised by the trustee.
 S.46 – Commissioner’s office to
maintain and publish a list of
religious institutions which have
annual income of more than INR
10000/- as calculated for levy of
contribution – the institutions
shall be classified in categories
(based on their incomes) as
prescribed u/this section, for
better administration - no insttn
Comparative Chart 1 - draft
untrue or incorrect in any
material particular;
 S. 61(3) - No court shall take
cognizance of an offence
punishable under this Act - save
upon compliant made by the Board
or - an officer duly authorised by
the Board;
 61(5) -Fines realised – shall be
credited to the Waqf Fund.
 S. 64 (8) – mutawalli removed
u/this section is not eligible for re-
appointment until five years.
 S. 68 - Duty of mutawalli or
committee to deliver possession of
records – after being removed – to
handover to the successor
shall be removed from the list
except when the annual income
has been less than INR 10000 for
past three yrs;
 S.47 – in accordance to the
classification of religious insttns in
the state - done in the list made
u/s.46 – the Commissioner, the
Joint Commissioner and the St.
Govt. (in ascending order w.r.t.
the income of the insttn) shall
have powers to nominate and
remove (s.53) member – to
constitute a Board of trustees;
 The section has provision for
appointment of atleast one
person from SC/ST and one to
be a woman- to the Board;
 The Board shall have minimum
2 and maximum 5 trustees;
 Where trustees are hereditary,
and the Govt./Commissioner
and his subordinates – after
notice and enquiry, deem that
there are adequate reasons to
record – that the affairs of the
insttn are not and are likely to
be not properly managed -the
authority (in accordance with
the categorisation) may pass
an order to appoint a non-
hereditary trustee/s in place;
 Such non-hereditary trustee
Comparative Chart 1 - draft

can hold office for not more

than two yrs;
 Such appointment can be
challenged in court – to set
aside or modify the same –
although court cannot put a
stay from operationalising of
this order until disposal of the
case.
 S.49 – The Asst. Commissioner has
powers to appoint trustees for a
religious insttn which is not listed
as per u/s.46;
 S. 49A – The trustees appointed
u/s.49 above, shall cease to
function in that capacity – once
the religious insttn gets included
in the list;
 S. 51 – The Commissioner and the
Govt. to have due regard to the
claims to the post of trustee –
from persons belonging to the
religious denomination for whose
benefit the insttn is intended.
 S. 54 – The Joint/Deputy
Commissioner to have powers to
appoint someone in place of a
hereditary trustee – whose office
is left vacant due to death or
disability – until the next
successor takes over or the defect
is rectified;
 S .58 – The Commissioner has
Comparative Chart 1 - draft

power to regulate expenditure of

the insttn – and to alter (with
reasons in writing) – the scale of
expenditure and the procedure
for such alteration is given u/this
section.

Powers of the Commissioner and his

office – w.r.t Maths

 S. 59 – Commissioner has power

to institute suit in Court – to
obtain decree for removal of the
Math’s Trustee or of a specific
endowment attached to the Math
– for any one of the following
reasons:
 Unsound mind,
 physical or mental infirmity
that might render him unfit to
perform his functions;
 ceases to be a Hindu – or
ceases to profess the religion
or tenet of the Math;
 convicted for an offence
involving moral delinquency;
 breach by him, of any trust
created in respect of any
properties of the religious
insttn;
 waste of funds/properties of
the insttn – or wrongful
application of such funds – for
Comparative Chart 1 - draft

purposes unconnected to the

insttn;
 adoption of devices to convert
the income of the insttn – or
fund/property – into
‘pathakanika’;
 leading an immoral life – or a
life which is likely to bring the
office of ‘Head of the Math’
into contempt;
 persistent and wilful default by
him in discharging his duties or
performing functions u/the Act
or any other law;
 S. 60 - Power to Asst,
Commissioner to appoint a person
or pass such orders as he deems
fit – for temporary custody and
protection of endowments of the
Math or any specific endowment
attached to it -and report to the
Commissioner in following cases:
 Where a vacancy occurs in the
office of trustees of a Math –
due to dispute respecting the
right of succession;
 Hereditary successor being
minor or unfit and his guardian
not willing to act in his behalf;
 Due to accident etc. has been
rendered unfit for the office
(physical or mental) – and the
vacancy cannot be filled
Comparative Chart 1 - draft

immediately.
 S.60(2) – Power to the
Commissioner – that upon
receiving the report from Asst.
Commr – he is satisfied that an
arrangement is needed – he shall
make such arrangement as he
thinks fit for administration of the
Math and its endowments or any
specific endowment – until the
disability of the trustee ceases or
another trustee succeeds him – In
making such arrangements, the
commissioner should have due
regard to the claims of the
disciples of the Math;
 S. 63 – The Joint/Deputy Commr
have powers to decide following
disputes and matters:
 Whether an institution is
religious or not;
 Whether a trustee holds or
held office as a hereditary
trustee;
 Whether any money/property
is a religious endowment;
 Whether any money/property
is a specific endowment;
 Whether any person is entitles,
by custom or otherwise – to
any honour, emolument or
perquisite in any religious
insttn – and what established
Comparative Chart 1 - draft

usage of a religious insttn is, in

regard to any other matter;
 Whether any institution or
endowment is wholly or partly
of a religious or secular
character and whether any
property/money has been
given wholly or partly for
religious or secular uses;
 Where any property or money
has been given for the support
of an insttn which is partly
religious and partly secular in
character, OR the performance
of a charity which is partly of a
religious and partly of a secular
character, OR where any
property/money given is
appropriated partly to religious
and partly to secular uses – the
power to decide as to what
portion of such property or
money shall be allocated to
religious uses.
 S.64 – For temples and
endowments attached to temple –
power to the Joint/Deputy Commr
to settle schemes for an insttn –
when:
 He has reason to believe that
in interest of the proper
administration of the insttn its
necessary;
Comparative Chart 1 - draft

 Or on receiving an written
application from not less than
five persons having interest –
stating that a scheme should
be settled for proper
administration of the
institution;
 After consulting trustee/s – if
he feels it is necessary to settle
a scheme.
 S.64(2) - The scheme so settled
may provide for:
 Removing existing trustee
(hereditary/not) – if hereditary
then the scheme to provide for
appointment of the next
person in succession;
 Appointing new trustee/s in
place of or in addition to any
existing trustee/s;
 Define powers and duties of
the trustees;
 A list to be appended to the
scheme detailing the
properties attached to the
insttn.
 The Joint/Deputy Commr has
powers to modify or cancel
such a scheme after consulting
the trustee and interested
persons.
 S. 65 – Power of Commr to settle
schemes – w.r.t. a Math – in same
Comparative Chart 1 - draft

circumstances as in S. 64. Such a

scheme may contain provision for:
 Constituting a body for the
purposes of assisting in whole
or any part of the
administration of the Math or
any specific endowment
thereof – to choose persons
having interest in the
Math/endowment for this
purpose;
 Define power and duties of the
trustee/s
 The scheme to have a schedule
appended that details the
properties/specific
endowments attached to the
Math;
 The Commr has power to
modify or cancel such a
scheme after consulting the
trustees.
 S. 69 - Commr has power to hear
appeals from the orders passed by
his subordinate Commrs – in
accordance with provisions of this
Act – he has powers to suo motu
revise orders passed by his
subordinates, after enquiring into
legality of proceeding held –
powers to modify/ cancel such
orders, where the order was
related to a scheme or S. 66;
Comparative Chart 1 - draft

 Appeals against orders passed by

the Commr or his subordinates
w.r.t Ss. 69, 63, 64, 65 or 67 – will
lie to the Court and then to the
HC.

Powers of the Commissioner and his

office – w.r.t Notified Religious
Institutions (Ch-VI)

 S. 71 – Commr has powers to

notify a religious insttn as being
subject to the Chapter VI of this
Act, where:
 He has reason to believe that
insttn is being mismanaged;
 That it would be in interest of
the insttn;
 After calling upon the trustee/s
and interested persons to
show cause why the insttn
should not be so notified.
 S. 72 - Commr has power to hold
an enquiry on receiving objections
- and decide as to such
notification for the insttn – and in
case of no objections- he shall
report to the Govt. that the insttn
should be subject to the
provisions of Ch-VI.
 S. 74 – Commr has power to
appoint exec. officer – a person
who should be Hindu – for an
Comparative Chart 1 - draft

insttn notified under this Chapter.

 S. 77 – Power to Commr – to
sanction a lease or mortgage with
possession or granting of a license
for occupation of any such land or
space –
 Belonging to the religious
isnttn which is appurtenant to
or adjoins the religious insttn,
or any sacred tank, well, spring
or water course appurtenant
to the insttn -whether situated
within or outside the precincts
of the insttn;
 Any space within or outside
the prakrams, mantapams,
courtyards or corridors of the
religious insttn;
 Situated outside precincts of a
religious insttn for any other
purpose other than for
Occupation.
 S. 78 (S. 79 A is similar w.r.t.
charitable religious insttns) –
Assistant Commr to report
encroachment of a religious
insttn/endowment or its property
-to the Joint Commr having
jurisdiction over the division.
 After receiving such report, and
being satisfied as to the
encroachment - the Jt. Commr
to serve a show cause notice to
Comparative Chart 1 - draft

the encroacher – as to why an

order requiring him to remove
the encroachment should not be
made;
 Jt.Commr may order
compensations to be paid by the
encroacher for the duration of
the proceeding.
 S. 79 - On order of the Jt. Commr
if the encroacher has not freed
the property – the power to asst.
commr to remove encroachment
and obtain possession of the
property with help of the police
force.
 S. 79C – Power of Commr or his
subordinates (not below the rank
of Deputy Commr) – to recover
moneys due to a religious insttn
as if it were arrears of land
revenue – for this purpose he
shall have powers of a collector u/
TN Revenue Recovery Act.
 S. 80 – Office of he Commr to
have power to evict lessees,
licensees or mortgagees who
possess any land belonging to the
religious insttn - and recover
possession of such property (S.81)
– where an action has been taken
by the possessor that has marred
or is likely to mar the artistic
appearance or religious
Comparative Chart 1 - draft

atmosphere of the religious insttn.

Trustee:
 S. 28 - Administer affairs of the
Religious insttn. and apply its
funds and properties in
accordance with the terms of the
trust – usage of the insttn. and all
lawful directions given by a
competent authority – with
prudence and care;
 Entitled to exercise all powers
incidental to the provident and
beneficial administration of the
insttn – to do all things necessary
for the due performance of duties
imposed on him (S.28(2)];
 Not entitled to use the funds of
the insttn for his matters
-reimburse such costs, if he has
used after a special permission
given to him (S.28(3)];
 Verify and annually scrutinize the
register of insttns and their
particulars maintained by the
Commissioner’s office – and
advise alterations, omissions or
additions (Ss. 29, 30, 31);
 Furnish accounts, returns, reports
or any other information relating
to administration of the insttn, its
funds, property or income or
moneys connected therewith, or
Comparative Chart 1 - draft

appropriation thereof – to the

Commissioner (or asst.
commissioner otherwise in case of
a math) as and when he may
direct or require (S.32);
 Pass orders fixing lease rents for
the property of the insttn - and
intimating the same to the lessee
specifying a time within which
such rent shall be paid – such
order is appealable- to the
Commissioner (S. 34A);
 S.34-B – to take possession of the
property so leased after
termination of the lease
 S. 35 – authority to incur
expenditure out of the funds in his
charge, under guidance and
instructions given by the
Commissioner:
 On arrangements for
securing health, safety or
convenience of the disciples,
pilgrims or worshippers
resorting to the insttn;
 For training of archakas,
adhyapakas, vedparayanikas
and othuvars.
 S. 38 - Where a specific
endowment attached to a math or
temple consists merely of a
charge on property and there is a
failure in due performance of the
Comparative Chart 1 - draft

service of the charity – the

Trustee may require the person in
possession of the property on
which endowment is a charge – to
pay the expenses incurred or
likely to be incurred in causing the
service or charity to be performed
otherwise.
 S. 39 – Trustee of the math or
temple shall have general
superintendence over the trustees
of specific endowments of the
insttn – and the trustees of
endowments shall perform such
charity and services as instructed
and obey all lawful orders of the
trustee of the insttn;
 S. 48 – Power to board of trustees
- to appoint a Chairman amongst
themselves – on failure of which
the Govt. or the Commissioner’s
office may nominate.
 In case the board has one
hereditary trustee – he shall
be the Chairman by default;
 In case there are more than
one hereditary trustees on
board – the Chairman should
be selected from amongst
them.

Executive Officer and Chairman of the

Comparative Chart 1 - draft

Board of Trustees:
 S. 49B - When either the
Chairman or the Executive officer
considers that an order or
resolution passed by a trustee or
the Board of trustees:
 Has not been passed in
accordance with law;
 Is in excess or abuse of the
powers conferred on the
trustee or the Board by this
Act or any other law;
 If the order/resolution is
implemented, it is likely to
cause financial loss to the
insttn or endowment, danger
to human life, health or
safety, or it is likely to lead to
a riot or breach of peace;
 Is not beneficial to the insttn
or the endowment;
 The executive officer or the
Chairman may put their
objections before the Board
or the trustee to reconsider
the order or resolution within
60 days after which it shall
fail;
 The exec. Officer or the
Chairman shall forthwith
submit a report of the action
taken by him to the
Commissioner’s office;
Comparative Chart 1 - draft

 The commissioner or his

subordinates, after having
given time to the trustee or
the board for re-considering
their order/resolution – may
pass an order as he deems fit
– which shall be final and
binding on the trustee or the
Board and the exec. officer.
 S. 55 – trustee has the power to
appoint office-holders or servants
(including archakas and pujaries)
on temporary or permanent posts
for the Religious insttn – appeal to
such decision by the trustee lies to
the Joint/Deputy Commissioner;
 S. 56 – Fine, suspend, remove or
dismiss any of the office-bearers
or servants so appointed by
him/them – for breach of trust,
incapacity, disobedience of
orders, neglect of duty,
misconduct or other sufficient
clause – appeal to such an action
lies to the Joint/Deputy
Commissioner;
 Power to fix fees for performance
of any service, ritual or ceremony
in such religious insttn and to
determine what portion, if any, or
such fees shall be paid to the
arachakas or other office-bearers
or servants – subject to such
 Comparative Chart 1 - draft

conditions as the Commissioner

by a general or special order may
direct;
 S.58 (5) – The trustee/s shall
scrutinize the particulars of the
dhittam or scale of expenditure
every three years and submit to
the Asst. Commissioner or
Commissioner as the case maybe
– thereafter make proposals that
are to be presented to the
Commissioner’s office.

General
 S. 106 - Notwithstanding anything
in this Act or in any text, rule or
interpretation of Hindu law or any
custom or usage as part of that
law or in any other law or in any
decree of Court - there shall be no
discrimination in the distribution
of any Prasadam or Theertham in
any religious institution on
grounds only of caste, sex, place
of birth or any of them. (Prasadam
and Theertham are defined in this
Section).
 S 107 – Act not to effect rights
under Art. 26 of the Constitution
5. Management of Finances and Chapter VI – Maintenance of Accounts  S. 27 – Treatment of property  S. 35 – Trustee can, with
property/endowments of Auqaf dedicated to a SG but a trust has instructions from the
 S. 44 – Budget – (1) Every been appointed for its management Commissioner, incur expenditure
mutawalli of a Waqf shall - in every – in which case on presentation of a from the funds under his charge –
Comparative Chart 1 - draft
year prepare, in such form and at
such time as may be prescribed - a
budget in respect of the financial
year next - ensuring showing the
estimated receipts and
expenditure during that financial
year.
(2) such budget shall be submitted Chapter IX – Finances
by the mutawalli at least thirty
days before the beginning of the
financial year to the Board - and
shall made adequate provision for
the following:
 for carrying out the objects of
the Waqf;
 for the maintenance and
preservation of the Waqf
property;
 for the discharge of all liabilities
and subsisting commitments
binding on the Waqf under this
Act or any other in force.
(3) In case the Board considers any
item in the budget being contrary to
the objects of the waqf - and the
provisions of this Act - it may give such
directions for addition or deletion of
such item as it may deem fit.
(4) If in the course of the financial year
the mutawalli finds it necessary to
modify the provisions of the budget
-he may submit to the Board a
supplementary or a revised budget and
petition to it by an interested
person- the Tribunal shall order
that trustees of such trust shall
continue managing the same while
distributing the income accruing
from such property in accordance
with terms of the trust.
 S. 106 – Objects on which the funds
of a gurdwara may be spent-
 shall be used in the first place,
for the maintenance or
improvement of the gurdwara;
 for the maintenance of the
religious worship and the
performance and conduct of
religious and charitable duties,
ceremonies and observances
connected therewith;
 for the payment of allowances
or salaries of dependants,
officers and servants thereof;
 for the fulfilment of the objects
of the endowments thereof;
 for the maintenance of the
langar;
 for such religious, charitable or
educational purposes as the
committee may consider
necessary in connection
therewith;
 for discharge of any obligations
for securing health etc. of pilgrims
and worshippers or for training of
archakas etc.;
 S. 36 – Utilisation of surplus funds
– with previous sanction from the
Commissioner and subject to such
conditions and restrictions as may
be prescribed, the trustee (except
that of a math or any endowment
attached to a math – they can use
surplus as they want) may
appropriate for the purposes
given under S.66:
 Any portion of the accumulated
surplus of the insttn;
 If after making adequate
provision for the purposes given
under S. 86(2) and S. 35, there is
a surplus income for the yr – any
portion of such surplus;
 In using such surplus, give
preference to purposes given in
S. 66 (1) (a) to (g).
 S. 36 A – utilisation of surplus for
Hindu marriages – for poor and in
needy circumstances – the trustee
may use any portion of the
surplus subject to the conditions
and restrictions prescribed in S.
36;
 S. 36 B – The trustee may utilise
any portion of the surplus for
contribution towards any fund
Comparative Chart 1 - draft
the provisions of sub-section (3) shall
apply to such supplementary or revised  S. 106 (2) – after providing for the
budget.
 S. 45 - Preparation of budget of
Auqaf under direct management of
the Board – (1) The CEO shall
prepare, in such form and at such
time as may be prescribed - a
budget in respect of the financial
year next - ensuring showing the
estimated receipts and
expenditure for each of the Auqaf -
under the direct management of
the Board - showing therein the
estimated receipts and
expenditure - and submit it to the
Board for its approval.
(2) CEO to submit along with the
budget, a statement with details of
the increase, if any, in the income
of each Waqf under the direct
management of the Board and the
steps which have been taken for its
better management and the results
accruing there from during the
year.
(3) The CEO shall keep regular
accounts and be responsible for
the proper management of every
Waqf under the direct
management of the Board.
(5) The audit of accounts of every
legally incurred.
purposes above, if there remains or
appears likely to remain any surplus
sum – or any income not required
for any such purposes – the
committee may, by resolution
passed by a 2/3rd majority –
propose to allocate a part of the
whole of such surplus sum or
income to a particular religious,
educational or charitable purpose,
or any purpose which promotes
social welfare – and may, if the
Board in writing sanctions such
proposal, act in accordance
therewith – provided that such
proposal be rescinded or varied
after a period of three years (if the
proposal extends to a time period
longer than three yrs);
 S. 106(3) - when it appears to the
Board that after providing for the
purposes above - there remains or
is likeIy to remain any surplus sum
or income - and the committee is
not willing to devote such surplus
sum or income to other purposes -
the Board may apply to the
Commission for an order allowing
the Board to devote the whole or
part of such surplus sum or income
to a particular and specified
constituted for – feeding the poor
– or constructing any building,
shed or center for feeding the
poor;
 S. 38 - Where a specific
endowment attached to a math or
temple consists merely of a
charge on property - and there is
failure in the due performance of
the service or charity - the trustee
of the math or temple concerned
may require the person in
possession of the property, on
which the endowment is a charge
- to pay the expenses incurred or
likely to be incurred in causing the
service or charity to be performed
otherwise;
 S. 42 - Unless prescribed by any
scheme settled or deemed to
have been settled under this Act
or- in any decree or order of a
Court or - any custom or usage to
the contrary - no office-holder or
servant of a religious institution or
other person shall have the right
to be in possession of the jewels
or other valuable belonging to the
religious institution
 S. 58 - Trustee/s to submit to the
Commissioner or to Asst.
Commissioner as prescribed u/this
section – proposals for fixing
Comparative Chart 1 - draft
Waqf under the direct
management of the Board shall be
under taken by the State Examiner
of Local Funds or any other officer
appointed by the State
Government for this purpose,
irrespective of the income of the
Waqf.
(7) Proviso - CEO shall not collect
more than ten percent of the gross
annual income of the Waqf under
the direct management of the
Board as administrative charges.
 S. 46 - Submission of accounts of
Auqaf – (1) Every mutawalli (or the
CEO) shall keep regular accounts;
(2) every mutawalli of a Waqf shall
prepare and furnish to the Board a
full and true statement of accounts
- in such form and containing such
particulars as may be provided by
regulations by the Board - of all
moneys received or expended by
the mutawalli on behalf of the
Waqf - during the period of twelve
months ending on the 31st day of
March or the period since when
the Act is applicable to it.
Proviso - the date on which the
annual accounts are to be closed
may be varied at the discretion of
the Board.
religious, educational or other
charitable purpose or any purpose
which social welfare.
 Commission may, after hearing
the objection, if any, of the
committee or of any person
having interest in the gurdwara
concerned - if it is satisfied that
the application is reasonable -
determine what portion, if any,
of such surplus sum or income
shall be retained as a reserve
find for the gurdwara - and
direct the remainder of the
surplus sum or income to be
devoted to any such cause. (S>
106(4)]
 the Commission may, on the
application of the Board or of
the committee or of a person
having interest in the gurdwara
– rescind or vary any order
passed u/ S. 106(4);
 a committee or board aggrieved
by the order passed u/S.106(4),
may – not later than 90 days
after passing of the order –
appeal to the HC and the HC
may confirm the order or pass
any such order as the
Commission might have passed
instead of the order appealed
against;
dhittam or scale of expenditure in
the insttn, and the amounts which
should be allotted to the various
objects connected with the insttn,
or proportions I which the income
or other property of the
institution may be applied to such
objects;
 After having published and
invited objections and
suggestions in a fixed period,
the Asst. Commissioner or
the Commissioner shall after
due consideration to all
objections and suggestions –
pass an order as he thinks fit
– also having regard to the
established usage of the
insttn and its financial
position – a copy of this order
to be communicated to the
trustees.
 S.61 - The trustee/s of every
religious math or endowment
attached to math – may time to
time, submit to the
Commissioner, proposals for fixing
the dhittam/scale of expenditure
in the insttn, and the amounts
which should be allotted to
various objects connected to the
insttn, the proportions in which
the income or other property of
Comparative Chart 1 - draft
 S. 47 - Audit of accounts of Auqaf –
(1) The accounts of Auqaf
submitted to the Board under
Section 46 shall be audited and
examined in the following manner:  S. 106 – A - Any surplus sum or any
(a) in the case of a Waqf having no
income or a net annual income not
exceeding fifty thousand rupees -
the submission of a statement of
accounts shall be a sufficient
compliance with the provisions of
section 46 - and the accounts of 2%
of such Auqaf shall be audited
annually by an auditor appointed
by the Board;
(b) the accounts of the Waqf
having net annual income
exceeding fifty thousand rupees
shall be audited annually - or at
such other intervals as may be
prescribed - by an auditor
appointed by the Board from out
of the panel of auditors prepared
by the State Government - and
while drawing up such panel of
auditors, the State Government
shall specify the scale of
remuneration of auditors;
(c) the State Government may,
under intimation to the Board - at
any time cause the account of any
Waqf audited by the State
 Such allocation made for a
duration of more than three
years – shall be rescinded or
varied after 3 yrs.
income of a notified Sikh surplus
income. Gurdwara not required
immediately for purposes
mentioned previously - may be
placed to the credit of the
Committee in such Bank - as
approved, generally by the Board in
general meeting - or be invested in
one or more Government securities
or National Saving Certificates - or
in purchasing immovable property
for the Gurdwaras under its
management.
 S. 107 - every committee shall pay
annually to the Board – for the
purpose of meeting the lawful
expenses of the Board – a
contribution in money out of the
income of the gurdwara/s under its
management.
 the proportion which such
contribution shall bear to the
annual income of a gurdwara
shall be fixed for each gurdwara
by the Board – provided that it
does not exceed 1/10th of the
income;
the insttn may be applied to such
objects;
 After having published the
proposal and end of the period
of receiving suggestions from
interested people – the
Commissioner may on scrutiny
of such proposals and
suggestions received – may call
for remarks from the trustee, if
in case he feels that there is a
disparity in the expenditure
estimated or is not justified by
the financial position of the
Math
 after considering the remarks
from the trustee/s, if the
Commissioner is of the opinion
that any modification is
required (w.r.t. the whole scale
of expenditure or for any item
therein), he shall submit his
case to the Govt. who shall
pass orders thereon – and such
orders will be final.
 Trustee of a math shall keep
regular accounts of receipts of the
‘pathakanika’ i.e. any gift of
property or money made to him
as the ‘head of the math’ and - he
shall be entitled to spend the said
‘pathakanika’ in accordance with
the customs and usages of the
Comparative Chart 1 - draft
Examiner of Local Funds or by any
other officer designated for that
purpose by that State Government;
(2) The auditor shall submit his
report to the Board - and the
report of the auditor shall among
other things, specify - all cases of
irregular, illegal or improper
expenditure or - of failure to
recover money or - other property
caused by neglect or - misconduct
and any other matter which the
auditor considers it necessary to
report- the name of any person
who, in the opinion of the auditor,
is responsible for such expenditure
or failure and - auditor shall in
every such case certify the amount
of such expenditure or loss as due
from such person.
(3) The cost of the audit of the
accounts of a Waqf shall be met
from the funds of that Waqf.
 S. 48 - Board to pass orders on
auditor’s report – (1) The Board
shall examine the auditor’s report,
and may call for the explanation of
any person in regard to any matter
mentioned there in - and shall pass
such orders as it thinks fit including
orders for the recovery of the
amount;
 The Board may reduce the
amount of contribution, due to
it from any committee or
gurdwara in any year for special
reasons – Board has powers to
also prescribe the limit or annual
income of the gurdwara/s which
may be totally exempted from
making the contribution payable
to it.
 S. 108 – Board shall establish and
maintain a fund to be called
‘General Board Fund’ – and to its
credit following sums shall be
placed:
 all the annual contributions paid
to the Board under the
provisions of section 107;
 all the fees for copies of
accounts and of entries in
registers levied by the Board on
the committee u/Ss. 114(2) and
137 (8).
 S. 108(3) – the fund shall be
applied solely to the payment of
expenses lawfully incurred by
the Board in exercise of its
powers u/ this Act - towards the
maintenance, protection and
support of such historical
gurdwaras which in the opinion
of the Board cannot be
insttn – if such gifts are not spent
by the trustee during his tenure of
office in accordance with custom
and usage of the insttn – it shall
form part of the funds of the
math.
 S.66 – Appropriation of
endowments – the Joint or the
Deputy Commissioner, as the case
may be, on being satisfied that
the purpose of a religious insttn
has from the beginning been, or
has subsequently become,
impossible of realisation – he may
by order, direct that the
endowments of the insttn be
appropriated to all or any of the
following purposes:
 As grant of aid to any other
religious institution which is
poor or in needy
circumstances;
 As grant of aid to any religious
purpose connected with the
Hindu religion;
 For propagation of the
religious tenets of the insttn;
 For recitation of Divya
Prabandham and Thevram and
the like;
 For establishment and
maintenance of schools for
training of arachakas,
Comparative Chart 1 - draft
(2 & 4) Appeal shall lie to the
Tribunal and order made by the
Tribunal should be final.
 S. 49 - Sums certified to be due
recoverable as arrears of land
revenue - Every sum certified to be
due from any person by an auditor
in his report under section 47
unless such certified is modified or
cancelled by an order of the Board
or of the Tribunal - and every sum
due on a modified certificate shall
be paid by such person within sixty
days after the service of a demand
for the same issued by the Board;
(2) If such payment is not made in
accordance with subsection (1) -
the sum payable may, on a
certificate issued by the Board
after giving the person concerned
an opportunity of being heard - be
recovered in the same manner as
an arrear of land revenue.
 S. 51 - Alienation of Waqf property
without sanction of Board to be
void – (1) Notwithstanding
anything contained in the waqf
deed, any lease of any immovable
property which is waqf property,
shall be void unless such lease is
effected with the prior sanction of
maintained, protected or
provided for otherwise;
 after paying such expenses and
discharging such obligations and
affording such protection any
surplus sum remains - may be
spent by the Board on any
religious or charitable purposes
or any other purpose which
promotes social welfare - and on
such non-political purposes as
are connected with the general
uplift and welfare of the Panth
as Board may deem fit.
 S. 108 A – Research Fund – of the
Board – to which the Board shall
contribute at least 20 thousand
rupees per annum from the fund
of the Board – or from the income
of the gurdwara managed by the
Board u/S. 85;
 The fund shall be used for the
purpose of carrying out
research in Sikh history and
publication of books and
journals in connection
therewith;
 Any income realised from the
sale of such publications or any
contributions made by the
public in this behalf shall also
be credited to the research
adhyapakas, vedaparayanikas,
and othuvars – and for the
study of Divya Prabandhams,
Thevarams and the like,
including the study of Indian
languages for that purposes;
 For establishment and
maintenance of a university or
college other institution in
which the main features shall
be the provision for the study
of Hindu religion, philosophy
or sastras or for imparting
instructions in Hindu temple
architecture;
 for establishment and
maintenance of educational
institution where instruction in
the hindu religion is also
provided;
 for promotion of fine arts and
architecture;
 for the establishment and
maintenance of orphanages
for Hindu children;
 the establishment and
maintenance of asylums for
persons suffering from leprosy;
 for establishment and
maintenance of poor homes
for destitute, helpless and
physically disabled persons;
and
Comparative Chart 1 - draft
the Board;
(1A) Any sale, gift, exchange,
mortgage or transfer of waqf
Property shall be void ab initio:
Proviso - in case the Board is
satisfied that any waqf property
may be developed for the purposes
of the Act - it may, after recording
reasons in writing, take-up the
development of such property
through such agency and in such
manner as the Board may
determine - and move a resolution
containing recommendation of
development of such waqf
property - which shall be passed by
a majority of two-thirds of the total
membership of the Board.
Proviso 2 - nothing contained in
this sub-section shall affect any
acquisition of waqf properties for a
public purpose under the Land
Acquisition Act, 1894 or any other
law relating to acquisition of land if
such acquisition is made in
consultation with the Board;
Proviso 3 – (a) the acquisition shall
not be in contravention of the
Places of Public Worship (Special
Provisions ) Act, 1991;
(b) the purpose for which the land
is being acquired shall be
undisputedly for a public purpose;
fund.
 This fund shall be administered
by a Committee consisting of
five persons appointed by the
Board out of its members or
otherwise – the Board may
frame rules for administration
of the fund.
 S. 108 B – A Religious fund shall be
established by the Board – for the
purposes of propagating the Sikh
religion and matters connected
therewith – to which shall be
contributed by every committee of
management of notified
gurdwara/s:
 5% of its gross annual income
in case of committees having
gross annual income more
than 5 thousand but not more
than 30 thousand rupees;
 7 % of the gross annual income
of the committee having a
gross annual income exceeding
30 thousand but not more
than 50 thousand rupees;
 10% of its gross annual income
of the committee having gross
annual income exceeding 50
thousand but not more than 1
lac rupees;
 15% of the gross annual
income of the committee that
 for the establishment and
maintenance of hospitals and
dispensaries for the benefit of
pilgrims;
 provided that in case of a
religious insttn founded and
maintained by a religious
denomination or any section
thereof – the endowments
shall as far as possible – be
utilized for the benefit of the
denomination or section
concerned for the purposes
mentioned in the section
 S.66 (2) - Power to the
Joint/Deputy Commissioner – at
any time – modify/cancel any
order passed under this section.
 S. 67 – Determination and
application of properties and
funds of defunct religious
institutions – the Joint/Deputy
Commissioner may, if he is
satisfied that a religious insttn has
ceased to exist – hold an enquiry I
the prescribed manner to
ascertain its properties and funds,
and after doing so, shall pass an
order:
 Specifying the properties and
funds of the institution;
 Appointing a trustee therefor;
 Directing the recovery of any
Comparative Chart 1 - draft
(c) no alternative land is available
which shall be considered as more
or less suitable for that purpose;
and
(d) to safeguard adequately the
interest and objective of the waqf,
the compensation shall be at the
prevailing market value or a
suitable land with reasonable
solatium in lieu of the acquired
property.
 S. 52 - Recovery of Waqf property
transferred in contravention of
section 51 – Board shall send a
requisition to the Collector and he
shall direct the person to deliver
the property – or shall pursue
against him in accordance with the
procedure given u/this section.
 S. 52A - Whoever alienates or
purchases or takes possession of,
in any manner whatsoever, either
permanently or temporarily, any
movable or immovable property
being a waqf property, without
prior sanction of the Board - shall
be punishable with rigorous
imprisonment for a term which
may extend to two years.
(2) Cognizable and non-bailable
offence
(3) No court shall take cognizance
has a gross annual income of
more than 1 lac and 50
thousand rupees.
 S. 108 B (2) – this fund shall be
administrated by a committee
consisting of the President of the
Board and 7 persons appointed by
the Board in general meeting out of
its members other than members
and office-bearers of the Executive
Committee except the President.
 if a member of the above
Committee is elected a member
or office-bearer of the Executive
Committee of the Board except
the President, he shall cease to
be a member of the said
Committee after such election;
 The Board in general meeting
may frame rules for the
administration of this fund;
 The term of this committee shall
expire on the expiry of the term
of the Board appointing it.
 S. 108 C – provisions of the Act
relating to administration and
deposit of the General Board Fund
shall, as far as may be, apply to the
funds established u/Ss.108 A and
108 B.
 S.109 – Funds transferred to the
Board by Shromani Gurdwara
such properties or funds from
any person who may be in
possession thereof; and
 Laying down that the
properties and funds so
specified shall be applied or
utilised for renovating the
institution or if such
renovation is not possible, be
appropriated to any one or
more of the purposes specified
in S.66.
 S.67(2) – the Joint/Deputy
Commissioner - on being satisfied
after holding an enquiry – that a
building /property /place which
was being used for religious
worship or instruction – has
ceased to be used for that
purpose – he may pass an order:
 Directing the recovery of such
building or place from any
person who may be in
possession thereof;
 laying down that it shall be
used for religious worship or
instruction as before – or if
such use is not possible, be
utilised for any one or more
purposes specified in S. 66;
 the Jt./Dep Commissioners
shall not have power to pass
an order in respect of any
Comparative Chart 1 - draft
of any offence under this section -
except on a complaint made by the
Board or any officer duly
authorised by the State
Government in this behalf;
(4) No court inferior to that of a
Metropolitan Magistrate or a
Judicial Magistrate of the first class
shall try any offence punishable
under this section.
 S. 53 - Restriction on purchase of
property on behalf of Waqf -
Notwithstanding anything
contained in a Waqf deed - no
immovable property shall be
purchased for or on behalf of any
Waqf from the funds of any Waqf
except with the prior sanction of
the Board - and the Board shall not
accord such sanction unless it
considers that the acquisition of
such property is necessary or
beneficial to the Waqf and that the
price proposed to be paid
therefore is adequate and
reasonable.
 S. 54 - Removal of encroachment
from Waqf property
 S. 56 - Restriction on power to
grant lease of Waqf property – (1)
A lease for any period exceeding
thirty years - of any immovable
Parbandhak committee:
 Any portion, thereof held on
behalf of a notified SG shall be
paid – as soon as maybe, to the
committee of such gurdwara –
and any portion held on behalf
of other place of worship shall
be paid to such person acting on
behalf of the place of worship –
as the St. Govt. may approve:
 any portion not required to be
paid as give above - shall, in the
first place, be used to discharge
such debts of the Shromani
Gurdwara Parbandhak
committee as may be legally
recoverable;
 any portion remaining after the
debts of the Shromani Gurdwara
Parbandhak committee have
been discharged - shall be set
apart for such religious,
charitable or educational
purposes as the Board in general
meeting may determine;
 provided that any portion not so
set apart within one year from
the constitution of the first
Board shall be handed over to
the committee described in S.85
(2) and shall form part of the
funds of that committee.
 S. 110 - Every sum made over to the
property or funds which vested
in any person before the 30th
September 1951 by operation
of the law of limitation.
Chapter VII - Budgets, Accounts and
Audit
 S. 86 – Budgets of Religious
Insttns - The trustee of every
religious institution shall - before
the end of March in each year -
submit, in such form as may be
specified by the Commr - a budget
showing the probable receipts
and disbursements of the
institution during the following
year:
 to the Commr in the case of
maths and specific
endowments attached to
maths;
 to the Jt/Deputy Commr in the
case of institutions included in
the list published under section
46;
 to the Asst. Commr in case of
other insttns
 S. 86(2) – Every such budget shall
make adequate provisions for:
 Due maintenance of the objects
of the insttn and proper
performance of the services
Comparative Chart 1 - draft
property which is Waqf property
shall - notwithstanding anything
contained in the deed or
instrument of Waqf or in any other
law for the time being in force, be
void and of no effect.
Proviso 1 - a lease for any period
up to thirty years may be made for
commercial activities, education or  S. 111 – General Trust Fund – every
health purposes - with the
approval of the State Government -
for such period and purposes as
may be specified in the rules made
by the Central Government;
Proviso 2 - lease of any immovable
waqf property, which is an
agricultural land, for a period
exceeding three years shall -
notwithstanding anything
contained in the deed or
instrument of waqf or in any other
law for the time being in force, be
void and of no effect;
Proviso 3 - before making lease of
any waqf property, the Board shall  S. 113 – Trust funds to be deposited
publish the details of lease and
invite bids in at least one leading
national and regional news papers.
(2) A lease for a period of one year
but not exceeding thirty years - of
immovable property which is Waqf
property shall - notwithstanding
anything contained in the deed or
Board under the provisions of this
Act - by a committee of a notified
SG - or otherwise received by the
Board - for a specified religious,
charitable, industrial or educational
purpose - shall be held by the Board
as a trust and shall be devoted to
the purpose specified.
sum other than the ones specified
u/Ss. 107, 109, 110, 114(2) or
137(8) – shall be placed to the
credit of a fund to be called the
‘General Trust Fund’ – out of which
the Board in general meeting may
from time to time make allotments
– for discharge of obligations.
 S. 112 – Separate funds to be
maintained for each trust – in
accordance with the S.109 or 110 -
by the Board. The board may
discharge out of such fund – any
obligations legally incurred in
connection therewith.
in such bank as the Board may
decide in a general meeting – the
Board may invest any portion of its
fund in one or more Govt. securities
or defence savings certificates or in
purchasing immovable property –
and the income or proceeds derives
or obtained therefrom shall be
therein;
 The due discharge of liabilities of
loans binding on the inttn;
 Repair and renovation of the
buildings connected with the
insttn – provision made under
this clause not being less than
25% of the surplus in the income
of the insttn for the year;
 Contribution to the reserve fund
of the insttn at such per cent of
the income as the Commr may
fix;
 Maintenance of working
balance.
 S. 86(3) - Commr and his
subordinated to whom the budget
is submitted - have powers to –
after giving notice to the trustee
in the prescribed manner and
considering his representations –
make such alterations, omissions
or additions, in the budget as he
may deem fit – such order is
appealable to the superior of the
respective authority upto the
Government in case of Commr’s
orders [S. 86(4)].
 S. 86(5) – Where trustee find it
necessary to modify the
provisions of the budget – he may
submit to the Commr or his
subordinates – his supplemental
Comparative Chart 1 - draft
instrument of Waqf or in any other
law for the time being in force - be
void and of no effect unless it is
made with the previous sanction of
the Board;
(3) The Board shall, in granting
sanction for lease or renewal
thereof under this section - review
the terms and conditions on which
the lease is proposed to be granted
or renewed - and make its approval
subject to the revision of such
terms and conditions in such
manner as it may direct.
Proviso - the Board shall
immediately intimate the State
Government regarding a lease for  S. 115 – the accounts so kept
any period exceeding three years -
and thereafter it may become
effective after the expiry of forty-
five days from the date on which
the Board intimates the State
Government.
(4) Every rule made by the Central
Government under this section
shall be laid - before each House of
Parliament - both Houses agree in
making any modification in the rule
or both Houses agree that the rule
should not be made, the rule shall
thereafter have effect only in such
modified form or be of no effect.
credited to the fund from which the
investment was made.
 S. 114 – (1) the Board shall maintain
regular accounts showing receipts
on account of any expenditure out
of the General Board Fund - and
separate similar accounts for each
fund established under the
provisions of S. 112 and the General
Board Trust;
(2) certified copy of the account to
be made available - on application
by any person having interest in the
notified SG – (3) the board shall
charge for the copies furnished.
u/S.114 – shall be audited and
examined once in every year – by
such auditor as the St Govt. may
appoint – accounts, deeds and
explanations necessary for such
audit to be made available by the
officers of the Board.
 S. 116 – Auditor’s report – thirty
days after it has been completed -
shall be submitted to the Board –
and copies forwarded to the State
Government and to the
Commission – Board to publish the
abstract of this report within two
months of consideration.
 S. 117 – Board to consider the
or revised budget – no alterations
though, can be made in the
amount allotted for discharge of
liabilities and loans or in working
balance – upon which the Commr
will make the required changes to
the budgets and pass an order to
that effect.
 S. 86(6) - trustee shall, within two
months after the close of each
fasli year - submit to the Commr
or his subordinates - in such form
as may be fixed by the Commr - a
statement of actual receipts and
disbursements relating to that
year - with particulars of
expenditure, if any, incurred
without sanction and explaining
the necessity therefor or the
urgency thereof - the Commr or
his subordinate, as the case may
be, after considering the
explanation of the trustee, may
approve and ratify such
expenditure, if such expenditure
was beneficial or necessary to the
institution.
 S. 87 – Accounts and Audit – (1)
Trustee of every religious
institution shall keep regular
accounts of all receipts and
disbursement - Such accounts
shall be kept for each fasli year
Comparative Chart 1 - draft
 S. 57 - Mutawalli entitled to pay
certain costs from income of Waqf
property - Notwithstanding
anything contained in the Waqf
deed - every mutawalli may pay
from the income of the Waqf
property - any expenses properly
incurred by him for the purpose of  S. 118 – expenses incurred in audit
- furnishing any particulars,
documents or copies as per
required under the Act - or any
information or documents required
by the Board - or for the purpose
of enabling him to carry out the
directions of the Board.
 S. 58 - Power of Board to pay dues
in case of default by mutawalli -
Where a mutawalli refuses to pay
or fails to pay any revenue, cess,
rates or taxes - due to the
Government or any local authority
- the Board may discharge dues
from the Waqf Fund and - recover
the amount so paid from the Waqf
property.
 S. 59 – Creation of Reserve Fund -
For the purpose of making
provisions for the payment of rent  S. 120 – (1) regular accounts to be
and revenue, cess, rates and taxes
due to the Government or any
local authority - for the discharge
of the expenses of the repair of the
Waqf property and for the
report – in the next general
meeting after receipt of report –
and satisfy itself that no
expenditures shown have been
incurred otherwise than in
accordance with the Act – and shall
pass orders necessary.
and examination of the accounts of
any fund maintained by the Board –
shall be paid out of that specific
fund.
 S. 119 – Budget of Board – the
executive committee shall lay
before the Board at a general
meeting – to be held each year at
the prescribed time – an estimate
of the income and expenditure for
the ensuing financial year of the
Board – and of each separate fund
administered by the Board. In such
general meeting the Board shall
consider every estimate laid before
it and shall have the discretion to
pass or reject such estimate or to
modify or alter it and thereafter
pass.
maintained by the GMC – showing
all sums received on behalf of and
all disbursements made out of the
funds and income of the gurdwara.
(2) Any person having interest in
separately - and in such form and
shall contain such particulars as
may be specified by the Commr.
 S. 87(2) - The accounts of every
religious institution shall be
audited by auditors appointed in
the prescribed manner – auditors
being public servants.
 S. 87(3) - The accounts of every
religious insttn, the annual income
of which for the
immediately preceding fasli year -
is not less than five lakhs rupees,
shall be subject to concurrent
audit, that is to say, the audit shall
take place as and when the
expenditure is incurred - the
accounts of every other religious
insttn shall be audited annually -
or if the Commissioner so directs
in any case or class of cases at
shorter intervals.
 The accounts of any other
religious insttn, the annual income
of which for the fasli year
immediately preceding is less than
one thousand rupees shall be
audited departmentally and no
fee shall be levied therefor.
 S. 87(5) – it shall be the duty of
the trustee of the insttn
concerned and his officers and
servants having concern in
Comparative Chart 1 - draft
preservation of the Waqf property
- the Board may direct the creation
and maintenance of a reserve fund
from the income of a Waqf.
 S. 62 - Mutawalli not spend any
money belonging to Waqf for self-
defence - incurred by him, in
relation to any suit, appeal or any
other proceeding for, or incidental
to, his removal from office or for
taking any disciplinary action
himself.
Chapter VII – Finance of the Board
 S. 72 - Annual contribution payable
to Board – 7% of the income –
where the net annual income
(gross income from all sources and
after deductions as defined under
this section) is not less than 5000/-
 S. 73 - Power of Chief Executive
Officer to direct banks or other
person to make payments - if he is
satisfied that it is necessary and
expedient so to do - bank in which,
or any person with whom any
money belonging to a Waqf is
deposited – in order to pay the
contribution, leviable under
section 72.
 S. 74 - Deduction of contribution
from perpetual annuity payable to
the gurdwara – shall on application
to the secretary of the GMC – be
furnished a copy of the accounts;
(3) the GMC shall charge for such
copies;
 S. 121 – Audit of the Committees
account – once in a year – by an
auditor appointed by the Board.
(2) accounts of the Board acting as
a GMC u/S.85 – shall be audited by
the auditor appointed by the St.
Govt.:
(3) board to maintain a list of
atleast 5 auditors nominated by it –
with previous sanction of the St.
Govt. – for the purpose of audit of
the accounts of GMCs – and no
auditor whose name is not on list
shall be appointed to audit such
accounts;
(4) if the Board has failed to
nominate auditors – the St. govt
may appoint such number of
auditors as are necessary to
complete the list.
(5) GMC whose gross annual
monetary income does not exceed
2000/- may, with sanction of the
Board – cause the accounts of such
gurdwara be audited less frequently
than once in a year – or may
dispense with audit and
administration – to produce
before the auditors within such
periods as prescribed – all
accounts, records,
correspondence, plans etc and
property and moneys relating to
the insttn – afford to them all such
assistance and facilities as may be
necessary or reasonably required
with regard to audit.
 S. 88 – The auditor shall submit
the audit reports to:
 to the Commissioner, in
respect of maths and specific
endowments attached to
maths;
 to the Joint or Deputy
Commissioner, in respect of
institution included in the list
published under section 46;
 to the Assistant Commissioner
in respect of other institutions.
 S. 90 – the commr or his
subordinate shall send a copy of
the audit report to the trustee/s
of the insttn concerned – duty of
the trustee to remedy any defects
or irregularities pointed out by the
auditor – and report the same to
the Commr’s office.
 S. 90 (2) – after considering the
audit report and required inquiry
– the Commr or his subordinate –
Comparative Chart 1 - draft
the Waqf - Every authority
empowered to disburse any
perpetual annuity payable to a
Waqf under any law - shall, or
receipt of a certificate from the
Chief Executive Officer - deduct
before making payment of the
perpetual annuity to the Waqf, the
amount specified in such certificate
and remit amount so deducted to
the Chief Executive Officer.
 S. 75 – Power of Board to borrow -
for the purpose of giving effect to
the provisions of this Act - with the
previous sanction of the State
Government - on such terms and
conditions as the State
Government may determine.
 S. 76 – Mutawalli, executive officer  S. 123 – Budget of committees – to
or any officer in charge of
administration - not to lend
belonging to the Waqf or any Waqf
property - or borrow moneys for
the purposes of the Waqf - without
previous sanction of the Board –
unless there is an express provision
in the deed of Waqf.
 S. 76(3) - Where any money is lent
or borrowed - or other Waqf
property is lent in contravention of
S.76 - it shall be lawful for the Chief
Executive Officer to recover an
amount equal to the amount which
examination of such account.
(6) Committees and its officers to
assist the auditor.
 S. 122 – Auditor to send the report
to the GMC and a copy forwarded
to the Board – and in case of Board
acting as GMC for a gurdwara, to
forward a copy to the St. Govt. –
provisions for the subject matter of
the report and its consideration by
the committee and rectification etc
– report to be open to inspection by
any Sikh with a reasonable notice of
intention to inspect to the GMC.
Expenses incurred in the audit of
accounts of a gurdwara shall be
paid out of the gurdwara’s income.
be submit annually to the Board –
with an estimate of the income and
expenditure for the ensuing
financial year of the gurdwara/s
under its management – except the
committees whose gross annual
income is less than 2000/- - Board
will scrutinise every estimate to be
in conformity with the authority of
the GMC, scheme of administration
settled u/this Act etc - and direct
for modification, alteration etc.
 S. 124 – Power to Commission –
that upon application by the Board
thinks that the trustee or any
other person was guilty of
irregular, illegal or improper
expenditure, or of loss or waste of
money or other property thereof
caused by failure to recover
moneys due or any other property
belonging to the insttn, by neglect
or misconduct or misapplication
or collusions or fraudulent
transactions or breach of trust –
the Commr’s office has the power
to - after sending a show cause
notice – certify the amount spent
or lost and direct the
trustee/other person to pay
within a specified time such
amount – appeal lies to the court
or govt. (no powers to put stay on
operations of the Commr’s order)
– the amount is recoverable by
the Collector of the district as if it
were an arrear of land revenue.
Chapter IX – Finance
 S. 92 – every religious insttn to
pay annual contribution to the
Govt. from its income – not
exceeding 12% of the income –
prescribed in respect of services
rendered by the Govt and their
officers [Also see S.92(4) for
whom govt. pays out of this].
Comparative Chart 1 - draft
has been so lent or borrowed,
together with interest due
thereon, from the personal funds
of that person – and CEO to
recover the possession of the Waqf
property lent so, from the person
to whom it was lent, or from
persons who claim title to such
property thereafter.
 S. 77 – Waqf Fund – (1) All moneys
received or realised by the Board
under this Act and all other
moneys received as donations,
benefactions or grants by the
Board shall form a fund to be
called the Waqf Fund;
(2) - All moneys received by the
Board, as donations, benefactions
and grants shall be deposited and
accounted for under a separate
sub-head;
(3) – Subject to rules made by St.
Govt. - the Waqf Fund shall be
under the control of the Board – in
case of a common Waqf Board –
Fund’s control shall be subject to
rules made in this behalf by the
Central Govt.
(4) - The Waqf Fund shall be
applied to:
(a) repayment of any loan incurred
under s.75 and payment of interest
thereon;
– to call upon the GMC to furnish  Religious insttn, whose income
contributions to be made as for last fasli year has been
prescribed u/S107. more than 5 thousand rupees
and upto 5 lacs– shall pay the
Commr in respect of audit
services 1and ½ percent of its
income – and the insttn whose
income is more than 5 lacs
shall pay 4 % of tis income.
 S.93 – all costs and charges,
expenses incurred by the Govt. or
its officers w.r.t any legal
proceedings due to the religious
insttn – shall be payable out of the
funds of the insttn – unless
otherwise decided by the court.
(Procedure to recover money as
per u/Ss. 92 and 93 is given
u/S.94, it gives right to proceed
against property to recover
moneys, except for the sacred
properties).
Chapter – X – Endowments
Administration Fund
 S. 96 - There shall be established a
Fund called the ‘Tamil Nadu Hindu
Religious and Charitable
Endowments Administration
Fund. The Fund shall vest in the
Commissioner.
 S. 96(2) - The assets devolved on
the Government, the sums
Comparative Chart 1 - draft
(b) payment of the cost of audit of
the Waqf Fund and the accounts of
Auqaf;
(c) payment of the salary and
allowances to the officers and staff
of the Board;
(d) payment of travelling
allowances to the Chairperson and
members of the Board;
(e) payment of all expenses
incurred by the Board in the
performance of the duties
imposed, and the exercise of the
powers conferred u/this Act;
(f) payment of all expenses
incurred by the Board for the
discharge of any obligation
imposed on it by or under any law
in force;
(g) payment of maintenance to
Muslim women as ordered by a
court of competent jurisdiction
under the provisions of the Muslim
Women (Protection of Rights on
Divorce) Act, 1986.
(5) If any balance remains after
meeting the expenditures above,
the Board may use any portion of
such balance for the preservation
and protection of Waqf properties
or for such other purposes as it
may deem fit.
transferred to the Commr by the
Govt, the sums due to the Govt
under the said Act, the
contributions payable under
S.92(1) and the further sums
payable under S.92(2) shall, when
realized - be credited to the said
Fund
 It shall be lawful for the Commr
to accept to the credit of the
said Fund, grants or loans from
the Govt, and grants from any
private person.
 The Commr shall, out of the aid
Fund, repay to the Govt, sums
paid by the Govt under S. 92(4)
and loans received from the
Govt.
 S. 97 - the Commr may create a
Fund to be called the ‘Hindu
Religious and Charitable
Endowments Common Good
Fund’ out of the contributions
voluntarily made by the religious
insttns from their surplus funds -
or by any person for the
renovation and preservation of
needy temples and their building
and paintings, for the promotion
and propagation of tenets
common to all or any class of
religious institutions – surplus
form the TNHRCE Administration
Comparative Chart 1 - draft
 S. 78 – Budget of Board – (1) The
Board shall in every year prepare -
in such form and at such time as
may be prescribed - a budget for
the next financial year showing the
estimated receipts and
expenditure during that financial
year and - forward a copy of the
same to the State Government.
(2) State Government shall
examine the same and suggest
such alterations, corrections, or
modifications to be made therein
as it may think fit and forward such
suggestions to the Board for its
consideration;
(3) State Government the Board
may make written representations
with regard to the alterations,
corrections or modification - after
considering such representations -
communicate, within a period of
three weeks from the date of
receipt thereof - to the Board its
final decision in relation to the
matter and the decision of the
State Government shall be final.
(4) On receipt of the decision of
the St. Govt - Board shall
incorporate in its budget all the
alterations, corrections,
modifications finally suggested by
the State Government – and such
fund may also be transferred to
this fund if the Govt. directs – this
fund to be vested in and
administered by the Commr in the
prescribed manner.
Chapter XI – Devaswom Fund
 S. 97A - The Board of Trustees
(constituted under S. 47(1)(b))
shall, out of the Devaswom Fund
(established S. 112 (1) of the
States Reorganization Act, 1956) -
maintain the Incorporated
Devaswoms - keep in a state of
good repair the temples, buildings
and other appurtenances thereto
- administer the said Devaswoms
in accordance with the recognized
usages - make contributions to
other Devaswoms in the
transferred territory and - meet
the expenditure for the customary
religious ceremonies and - may
provide for the educational uplift,
social and cultural advancement
and economic betterment of the
Hindu community. (S> 97-B
defines Devaswom fund and from
where it gets monies);
 S. 97C – Unspent surplus of the D.
Fund to be added to the D.Surplus
Fund – as approved by the Commr
Comparative Chart 1 - draft
corrected budget be the budget
which shall be passed by the
Board.
 S. 79 - Accounts of Board – to be
maintained as may be provided by
regulations.
 S. 80 - Audit of accounts of Board –
(1) The accounts of the Board shall
be audited and examined annually
by such auditor as may be
appointed by the State
Government;
(2) The auditor shall submit his
report to the State Government –
and the report shall contain such
particulars as prescribed u/this
Section;
(3) cost of the audit shall be paid
from the Waqf Fund.
 S. 81 - The State Government shall
examine the auditor’s report and
may - call for the explanation of
any person in regard to any matter
mentioned therein – and pass such
orders on the report as it thinks fit
- a copy of the said auditor’s
report, along with orders shall be
forwarded to the Council within a
period of thirty days of laying of
such report before each House of
the State Legislature.
– the D. Surplus fund is
administered subject to direction
an control of the Commr.
 S. 97-D – Devaswom properties –
TN Encroachment Act, 1905
applies to the devaswom lands, as
in case of the Govt. lands.
 S. 97-E - The properties and Funds
of the Unincorporated Devaswom
shall be kept distinct and separate
as heretofore and shall not be
utilized except for the purposes of
those Devaswoms.
 S. 100 - Where under any will, a
bequest has been made in favour
of a religious institution or where
such bequest itself creates a
religious institution - it shall be
the duty of the executor under
the will to forward a copy thereof
to the Jt or Deputy or Asst Commr
of the division where such will
may have been or is required to
be registered.
 S. 103 – Trustee/executive officer
shall not lend or borrow moneys
without sanction of the prescribed
authority and subject to such
conditions and limitations that
are prescribed
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 S. 82 - Dues of Board to be
recovered as arrears of land
revenue.
 S. 104 - Application of Act to
properties given or donated by
persons not professing Islam for
support of certain Waqf - such
property shall be deemed to be
comprised in that Waqf and be
dealt in the same manner as the
Waqf in which it is so comprised.
 S. 104 A - no person shall sell, gift,
exchange, mortgage or transfer
any movable or immovable
property which is a waqf property
to any other person – such a
transaction shall be void ab initio.
 S. 104 B - if any waqf property has
been occupied by the Government
agencies it shall be returned to the
Board or the mutawalli within a
period of six months from the date
of the order of the Tribunal - The
Government agency may, if the
property is required for a public
purpose, make an application for
determination of the rent, or as the
case may be, the compensation.