இந்து சமய அறநிலையத் துறை

HR&CE is presented under Demand No.47, within the Commercial Taxes, Registration and Religious Endowments Department.

The note names Arunachaleswarar Temple, Tiruvannamalai as testimony to Vijayanagara architecture - one of the dynasty-to-temple links Group 1 asks about.

Colonial regulation of temples began with the Presidency Regulations of 1810, 1817 and 1827; in 1817 the East India Company's Board of Revenue took supervisory powers over temple property.

After 1857 the British withdrew from temple administration through the Religious Endowments Act, 1863 (Act XX of 1863) - the pivot from involvement to non-interference.

Section 92 CPC, 1908 became the route for suits over public religious trusts once the 1863 Act had removed direct Government control.

The Madras Hindu Religious Endowments Act, 1927 was passed under the Justice Party Government - the landmark that put temple administration back under statutory oversight.

The 1951 Act abolished the hereditary system of appointing temple employees and defined the duties of officials - the social-reform core of the legislation.

The Act of 1959 repealed the earlier enactments and, with amendments, remains the governing law. Kamaraj cited over 600 pending cases of illegal transfer of temple property in its defence.

The Hindu Religious Endowments Commission (1960-1962) was constituted by the Government of India; it noted Section 97 of the 1959 Act, which provides for a Common Good Fund.

Comparative law worth a line in an essay: Malaysia's Hindu Endowments Board 1906, Singapore's Hindu Endowments Act 1968, and Sri Lanka's Buddhist and Hindu Religious Endowments Act 1953.

46,341 Hindu religious institutions are under HR&CE administration - the headline number for this department.

Every institution has a Geo-ID based on latitude and longitude - the base layer for the GIS module of the temple management system.

The classification by income: 34,661 non-listed under Section 49(1); listed under Section 46 in three slabs - 3,828, 616 and 582; and 45 mutts.

The Aalavandar Arakkattalai, endowed in 1814, holds 71.24 acres of wetland and 1,057 acres of dryland - the model of a testamentary temple endowment.

Four major kattalais to know: Aalavandar (1814), Medai Thalavai, Pillaiyan, and Vellithambala (1877, endowed by Kottar tobacco merchants).

The T.P. Suryanarayana Chettiar Annadhana Devara Padasalai Arakkattalai at Tiruvannamalai, established 1930, draws income from 53 commercial and 7 residential buildings.

Section 92(1) provides for contributions from religious institutions and Section 92(2) for audit fees - the department's own revenue base.

264 Inspectors at taluk level assist the Regional Joint Commissioners and Divisional Assistant Commissioners - the field tier of HR&CE.

A dedicated Temple Restoration and Conservation Wing of 341 posts headed by a Chief Engineer, with its own service rules.

668 Executive Officer posts across grades manage temples according to their significance, revenue and assets.

Section 87(3): concurrent audit above ₹5 lakh of annual income, annual audit above ₹1,000. Audit fee runs from 1.5% to 4%.

Under Section 46(iii) the Government appoints a Board of five non-hereditary trustees on the recommendation of the State Committee; Section 7-A provides a District Committee of three to five non-official members per revenue district.

Trustees are being appointed to 9,259 temples under Section 47 - non-hereditary appointment, the principle established in 1951.

Section 25A sets the qualifications for a trustee and Section 26 the disqualifications - beginning with persons who do not profess the Hindu religion.