[ 1 ]

No.47]

CHENNAI, MONDAY, FEBRUARY 4, 2019

Thai 21, Vilambi, Thiruvalluvar Aandu-2050

Part III—Section 1(a)

General Statutory Rules, Notifications, Orders, Regulations, etc.,

issued by Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2019

[Price: Rs. 4.80 Paise.

Ex-III-1(a)(47)

BACKWARD CLASSES, MOST BACKWARD CLASSES AND MINORITIES WELFARE DEPARTMENT

TAMIL NADU VANNIYAKULA KSHATRIYA PUBLIC CHARITABLE TRUSTS AND ENDOWMENTS

(PROTECTION AND MAINTENANCE) RULES, 2019,

[G.O. Ms, No. 8, Backward Classes, Most Backward Classes and Minorities Welfare (BC3), 4th February 2019,

¬î 21, M÷‹H, F¼õœÀõ˜ Ý‡´-2050.]

No.SRO-A&2(d)/2019.

In exercise of the powers conferred by sub-section (1) of Section 87 of the Tamil Nadu Vanniyakula Kshatriya

Public Charitable Trusts and Endowments (Protection and Maintenance) Act, 2018 (Tamil Nadu Act 44 of 2018), the

Governor of Tamil Nadu hereby makes the following rules, namely:-

RULES

1. Short title and commencement.- (1) These rules may be called the Tamil Nadu Vanniyakula Kshatriya Public

Charitable Trusts and Endowments (Protection and Maintenance) Rules, 2019.

(2) These rules shall come in to force on the 4th February, 2019.

2. Deﬁ nitions.- (1) In these rules, unless the context otherwise requires,-

(a) “Act” means The Tamil Nadu Vanniyakula Kshatriya Public Charitable Trusts and Endowments (Protection

and Maintenance) Act, 2018 (Tamil Nadu Act 44 of 2018) ;

(b) “Rules” means, The Tamil Nadu Vanniyakula Kshatriya Public Charitable Trusts and Endowments

(Protection and Maintenance) Rules, 2019;

(2) The words and expression used and not deﬁ ned in these rules, but deﬁ ned in the Act shall have the same

meaning respectively assigned to them in the Act;

Survey of properties of trusts and endowments.- The Survey Oﬃ cer appointed by the Government under

sub-section (1) of Section 4 of the Act with the assistance of Assistant Surveyors measure the properties of the Trusts

and Endowments with respect to the details available with the revenue records and furnish the survey report to the

Board.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

4. Acquisition and transfer of property by the Board.- The Board, established by the Government under sub

section (1) of Section 8 of the Act, can acquire property as per the resolutions passed in the Board, if it is necessary or

beneﬁ cial to the Board and also consistent with the objects for which the Board and the consideration for the transaction

of the property is reasonable and adequate, subject to the availability of fund with the Board. On the same conditions

and restrictions and on the resolutions passed in the Board, it can transfer property for a fair and reasonable value

without causing loss to the Board.

5.Terms and Conditions of the Chief Administrative Oﬃ cer.- (1) The term of oﬃ ce of Chief Administrative Oﬃ cer

appointed under sub-section (1) of Section 19 of the Act by the Government shall be three years, from the date of

taking charge. The period of deputation shall ordinarily be three years subject to extension for a period not exceeding

one year by the Government in consultation with the Board.

(2) The Chief Administrative Oﬃ cer shall continue to receive the salary and allowances for which he is entitled

in Government Service plus deputation allowance as admissible under the Government rules. In addition to paying

salary and allowances and increments, the Board shall make contributions towards his pension, provident fund and leave

salary.

6.Inspection of Records of Public Oﬃ ces by the Chief Administrative Oﬃ cer.- (1) Whenever the Chief

Administrative oﬃ cer or any other oﬃ cer of the Board, duly authorised by him, wants to inspect records, he shall intimate

in writing to the oﬃ cer-in-charge of the oﬃ ce expressing his intention to do so.

(2) The Oﬃ cer-in-charge shall allow such inspection within seven days of the receipt of such application and

shall intimate the fee payable for such inspection, which shall be deposited by such oﬃ cer in cash.

(3) After inspection if a copy of any document is required the same shall be issued duly certiﬁ ed by the

oﬃ cer-in-charge of that pubic oﬃ ce on such fee as leviable for the issue of such copies.

7. Inspection of Records of the Board.- 1) Application for inspection of Board’s proceedings or other records in

Board’s custody can be had from the Board’s Oﬃ ce on payment of cost of the application.

Provided that the provisions of sub rule (1) shall not apply to applications made in response to notices, unless

otherwise stated in the notice.

(2) Permission to inspect the record or proceedings of the Board or any Committee may be granted by

the Chief Administrative Oﬃ cer on payment of the fees ﬁ xed by the Board.

(3) Certiﬁ ed copies of the records or proceedings of the Board or any Committee may be granted by the

Chief Administrative Oﬃ cer on payment of relevant fees.

(4) When the order of the Chief Administrative Oﬃ cer under sub-rule (1), (2) or (3) is not in favour of

the applicant, he shall have the right to appeal to the Chairperson.

(5) The Copies supplied under this rule shall be certiﬁ ed by the Chief Administrative Oﬃ cer of the Board

and the powers so conferred on the Chief Administrative Oﬃ cer may be exercised by such other oﬃ cer or Oﬃ cers of

the Board who have been generally or specially authorized in this behalf by the Board.

8. Budget of Trust or Endowment.- (1) Every trustee or administrator of a trust or endowment shall prepare in

Form I, a budget in respect of the next ﬁ nancial year, the estimated receipts and expenditure during that ﬁ nancial year

and forward the same to the Board atleast ninety days before the beginning of the ﬁ nancial year.

(2) The Board shall scrutinise the budget proposal and ensure that provision has been made there for the

obligatory expenditure.

(3) If the Board is satisﬁ ed that adequate provision has not been made in the budget, it shall have power to

modify it in such manner as may be necessary to secure such provision and approve the Budget before the beginning

of the ﬁ nancial year to which it relates.

(4) Every trustee or administrator shall consider the suggestions and incorporate the modiﬁ cation made by the

Board in the budget and pass the budget before the beginning of the ﬁ nancial year to which it relates.

9. Budget of Trust or Endowment under the direct management of the Board.- (1) The Chief Administrative

Oﬃ cer, shall prepare in Form II before the end of January every year, a budget for the next ﬁ nancial year showing

the estimated receipts and expenditure for each of the trust or endowment under the direct management of the Board,

and submit it to the Board for its approval.

(2) The Board shall scrutinise the budget proposal and ensure that adequate provision has been made therein

for the obligatory expenditure to be incurred under the act.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(3) If the Board is satisﬁ ed that adequate provision has not been made in the budget, it shall have power to

modify it in such manner as may be necessary to secure such provision and pass the budget before the beginning of

the ﬁ nancial year to which it relates.

(4) If in the course of the year, the Chief Administrative Oﬃ cer ﬁ nd it necessary to alter the ﬁ gures shown

in the budget with regard to the receipts or the distribution of the amounts to be expended on the diﬀ erent service

undertaken by the Board on behalf of the trust or endowment, a supplemental or revised budget may be framed and

got sanctioned.

(5) The Board shall have the right to condone the delay for submission of the budget estimate for suﬃ cient

reasons.

10. Procedure for Public Auction for sale of property of trust or endowment.- (1) If the Board accord sanction

for sale of any property, under sub section (2) of Section 45 of the Act the trustee or administrator of the trust or

endowment concerned shall issue notice within a period of thirty days from the date of sanction indicating the details

of public auction.

(2) The notice shall be issued in atleast two local leading Tamil dailies of wide circulation in the district where

the trust or endowment institution is located.

(3) A copy of the notice shall be aﬃ xed on the notice board of the trust or endowment and in some conspicuous

place in which the property is situated.

(4) The Board shall conﬁ rm or reject the public auction under sub rule (1) within forty-ﬁ ve days from the date

of auction. The Board shall be competent to cancel any auction for reason to be recorded.

11.Procedure for conduct of Enquiry to recover the properties of trust or endowment.- (1) When any

immovable property of a trust or an endowment was transferred in contravention of section 45 of the Act, the Chief

Administrative Oﬃ cer of the Board shall address the Sub-Registrar, and obtain certiﬁ ed copies of the documents as

per rules.

(2) The Chief Administrative Oﬃ cer or any other Oﬃ cer authorised by him shall verify the details of the

property with that of the certiﬁ ed copies obtained as per sub section (1) above and issue notices to the transferor and

the transferee.

(3) On the service of notices and after considering the objections and other reasons submitted by the

parties, the Chief Administrative Oﬃ cer shall prepare a report and place it before the Board.

(4) The Board after arriving at a decision to recover the property, it shall send a requisition to the concerned

District Collector to obtain and deliver possession of the property to the Board.

(5) The Collector shall pass an order directing the person in possession of the property to deliver the

same to the Board within thirty days of service of the Order.

(6) The person against whom the order was passed may prefer an appeal before the jurisdictional Court.

(7) On receipt of the notice of appeal, the Collector shall arrange for its defence and shall also give

intimation to the Board.

(8) On the disposal of the appeal, the Collector or his authorised person shall take delivery of the property

and shall handover the same to the Board or to any person duly authorised by the Board.

12. Removal of Encroachment.- (1) The Chief Administrative Oﬃ cer in order to remove the encroachment from

the property of trust or endowment under section 51 of the Act may issue notice to be served to the person, who

has encroached the property of trust or endowment, through messenger or by post or by aﬃ xing the notice on some

conspicuous part at his last known residence, or by tendering to an adult member or servant of his family or by aﬃ xing

the notice on any conspicuous part of the property encroached by him.

(2) After service of notice under sub-rule (1) above, the Chief Administrative Oﬃ cer shall hold an enquiry

and record the summary of the evidence tendered before him and pass orders.

13. Terms and Conditions of the Administrative Oﬃ cer.- (1) The term of Administrative Oﬃ cer appointed by

the Board under Section 57 of the Act, for any trust or endowment shall be one year or till the necessity ceases

whichever is earlier. The term of the administrative oﬃ cer shall be extended by the Board beyond one year with the

approval of the Government.

(2) The salary and allowances, for the administrative oﬃ cer shall be 1% of the net annual income of the trust

or endowment or Rs.30,000/- per month whichever is less and shall be paid from the fund of such trust or endowment.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

14. Annual Contributions Payable by the Trust or endowment to the Board.- (1) The trustee or the administrator

of every trust or endowment which has more than Rupees ten thousand as net annual income shall pay annually to

the Board, six percent of net annual income of the trust or endowment, as per section 66 of the Act along with the

statement of calculation to the Board.

(2) The annual contribution of a trust or an endowment shall be paid on or before the last day of the month

of February in every year and for any reason if the annual contribution is not paid within the stipulated time, it shall

be paid on or before 31^st March with an explanation for the delay.

15. Budget of the Board.- The Board shall prepare its annual Budget for the next ﬁ nancial year in Form III by

the end of January of the current ﬁ nancial year and forward a copy of the same to the Government for alterations,

corrections or modiﬁ cations if any.

16. Accounts of the Board.- The Board shall maintain accounts and books of accounts as set out in Form IV

appended to these Rules.

FORM- I

(See Rule 8)

Annual Budget Estimates of Trust / Endowment for the year …..

A. Abstract of Budget of previous year

Sl. No.

Item

Proposed Budget

Revised Budget

Actual at the end

of the year

(1)

(2)

(3)

(4)

(5)

Opening Balance

Receipts during the year

Expenditures during the year

Closing Balance

B. Estimated Income for the year……….

Estimated Receipts

1) Opening Balance

2) Cash in Bank

3) Cash in hand

4) Income from Rent

Residence

Oﬃ ce Complexes

Shops

Schools

Marriage Hall

Donation

Application fee

Others

5) Security Deposits

6) Income from Agricultural land

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

7) Miscellaneous Receipts

8) Receipts from

Grant-in-aid

Loan Recovery

9) Others

C. Estimated expenditure for the year ………….

I. General Administration:

1. Salaries

2. Travelling Allowances

3. Oﬃ ce Expenses

(i)

Purchase of Furniture

(ii)

Purchase of Stationery of Forms

(iii)

Postal Charges

(iv)

Telephone Charges

(v)

Water Charges

(vi)

Purchase of Machinery and Electrical Items

(vii)

Meeting Expenditure

4. Legal Expenses

5. Audit Expenses

6. Corporation / Municipal / Land Tax

II. Capital Expenditure

Construction Expenses

Maintenance of Buildings

Repayment of Loans

Building License

Scholarship to poor students

Medical Expenses

Other Charitable Expenses

Others

Estimated closing Balance (Receipts – Expenses)

Signature of the trustee or administrator

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

FORM- II

(See Rule 9)

Annual Budget Estimates of Trust / Endowment under direct management of Board for the year ………………

A. Abstract of Budget of previous year

Sl. No.

Item

Proposed Budget

Revised Budget

Actual at the end

of the year

(1)

(2)

(3)

(4)

(5)

Opening Balance

Receipts during the year

Expenditures during the year

Closing Balance

B. Estimated Budget for the year………...

Estimated receipts

1) Opening Balance

2) Cash in Bank

3) Cash in hand

4) Income from Rent

Residence

Oﬃ ce Complexes

Shops

Schools

Marriage Hall

Donation

Application fee

Others

5) Security Deposits

6) Income from Agricultural land

7) Miscellaneous Receipts

8) Receipts from

Grant-in-aid

Loan Recovery

Salary and Festival advance recovery

Interest from Bank

Fixed Deposit Receipts

9) Any other Receipts

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Estimated expenditure for the year………...

I. General Administration:

1. Salaries

2. Travelling Allowances

3. Oﬃ ce Expenses

(i)

Purchase of Furniture

(ii)

Purchase of Stationery of Forms

(iii)

Postal Charges

(iv)

Telephone Charges

(v)

Water Charges

(vi)

Purchase of Machinery and Electrical Items

(vii)

Meeting Expenditure

4. Legal Expenses

5. Audit Expenses

6. Corporation / Municipal / Land Tax

II. Capital Expenditure

(i)

Construction Expenses

(ii)

Maintenance of Buildings

(iii)

Repayment of Loans

(iv)

Building License

III. Charitable Expenses

(i)

Scholarship to poor students

(ii)

Medical Expenses

(iii)

Other Charitable Expenses

(iv)

Others

Estimated closing Balance (Receipts – Expenses)

(Signature)

Chief Administrative Oﬃ cer

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

FORM – III

(See Rule 15)

(Budget Estimate of the Board)

Budget Estimates of INCOME for the Fnancial Year……

Sl. No.

Head of Account

Actual for year im-

mediately preceding

current Financial

year

Budget Estimate

for Current

Financial year

Revised Budget

Estimate for Cur-

rent Financial year

Budget Estimates

for Next Financial

year

(1)

(2)

(3)

(4)

(5)

(6)

Current Trusts Contribu-

tion towards Board’s Fund

Arrears of Trust fund due

to Board

Government’s Grants to

the Board

Loans from Government

Loans taken from

Institution

Recovery of loan and ad-

vances from employees

Recovery of Advance from

the Institutions

Other Income

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Budget Estimates of EXPENDITURE for the Financial Year………

Sl.

No.

Head of Account

Actual for year im-

mediately

preceding

current Financial

year

Budget Esti-

mate for Cur-

rent Financial

year

Revised Bud-

get Estimate

for Current

Financial

year

Budget

Estimates for

Next

Financial year

(1)

(2)

(3)

(4)

(5)

(6)

Pay of Oﬃ cers

Pay of Establishment Allowances

Fixed Travelling Allowances

Allowances to deputationists

Other Compensatory Allowances

Travelling Allowances

II.

Contingencies

Stationery

Printing and Binding

Books and Periodicals

Oﬃ ce Contingencies

Postal stamps

Electricity charges, etc.

Telephone charges

Purchase and repair of Computers and furniture

Repairs to Trust properties under the direct

management of the Board having no income or

inadequate income

10)

Rent, Rates and Taxes

i. Rent of Board’s oﬃ ce

ii. Property tax of Board’s Property

iii. Water tax, etc.

III.

Trust (under direct management) payable to Board

Expenses towards civil suits and litigation charges

Audit fees for preparation of Income and

Expenditure

Other expenses

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

FORM – IV

(See Rule 16)

Accounts Register

Payment Register

Serial

Number

Date

Cheque

Number

Favour of and

Purpose

Amount

Rs.

(1)

(2)

(3)

(4)

(5)

Receipt Register

Serial

Number

Date

Cheque/DD

Number

From whom the

Cheque/DD Received

and purpose

Amount

Rs.

(1)

(2)

(3)

(4)

(5)

Fixed Deposit Register

Serial

Number

Date

Name of the

Nationalised

Bank

Amount

Deposited

Rs.

Date of

Deposit

Date of

Maturity

Maturity Value

Rs.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Permanent Advance Register

Opening Balance

Details of expenditure with vouchers

Closing balance

BALANCE SHEET

Liabilities

Assets

Sundry Credit Balances

Fixed Assets

Fund Account

Fixed Deposits with Banks

Other Deposits

Advances

Sundry Debit Balances

Cash with Banks

Cash on hand

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Receipts and Payments Account

Receipts

Payments

Opening Balance

Cash on hand

Cash with Banks

Donations

Bank Interest

Sponsorships

Miscellaneous Income

Administrative Grant from Government

Amount received from Government

Advance recoveries

Maturity of ﬁ xed Deposits

Administrative Expenses

Other Payments

Advances given

Purchase of assets

Investment in Fixed Deposits

Bank charges

Closing Balance

Cash on hand

Cash with Banks

Income and Expenditure Account

Expenditure

Income

To Administrative Expenses

To Miscellaneous Expenses

To Depreciation

To Surplus

By Donations

By Service/Handling Charges

Bank Interest

By Sponsorships

By Miscellaneous Income

By Deﬁ cit.

K. MANIVASAN,

Secretary to Government (FAC).

PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU