The B

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(NO.PATNA 754) PAT

BIHAR STA

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No. 1199.—1. Intro

Temple Trust under section 3

1951) in the light of the order

2013. The Hon’ble Court dire

judgment in the T.S. No. 3/3

1945 and affirmed by Hon’

226/1945 on 09.01.1948. Sin

after 5 years under clause (f

then District Judge, Madhepu

Court in C.W.J.C. 5788/1993

scheme, took notice of the s

not be completely ignored. B

in T.S. No. 3/37 and certain

incorporate certain provisio

existence after the scheme in

the soul of the scheme is not

2. While framing an idle

make a golden balance am

REGISTERED

Bihar Gazett

XTRA ORDINARY

SHED BY AUTHORITY

9 ASHWIN 1935(S)

TNA, TUESDAY, 1ST OCTOBER 2013

ATE BOARD OF RELIGIOUS TRUSTS

—————

NOTIFICATION

The 25th September 2013

eme for Singheshwar Sthan Temple

oduction—This scheme is framed for Singhe

32 of the Bihar Hindu Religious Trusts Act,195

r of the Hon’ble Court in CWJC No. 1255/1996

ected the Board to formulate the scheme keepin

37 by Additional District Judge, Bhagalpur on

’ble Patna High Court in Civil Appellate Jur

nce this order was not in perpetuity and was to

f ) of the said scheme; it was reviewed in 1995

ura after the direction of the Division Bench of

3 and since the District Judge, Madhepura, whil

scheme formulated in T.S. No. 3/37, his schem

But this scheme is, by and large, based on the sc

n clarifications made herein are incidental in n

ons of some mandatory Statutes which hav

n 1945 and to make it more crystal clear and p

changed:

scheme for the management of a temple an Au

mongst following three components:

NO. PT.-40

tetetete

eshwar Sthan

50 “(Act 1 of

6 dated 09-07-

ng in mind the

n 10^th August,

risdiction No.

o be reviewed

5 A.D. by the

f the Hon’ble

e framing the

me, too, could

cheme framed

nature and to

ve come into

practical. But

uthority has to

BIHAR GAZETTE (EXTRA) 1ST OCTOBER 2013

(A).

Service to deity

(B).

Functions and monetary benefits of the Priest / Pandas and

(C).

Facilities to devotees / pilgrims

(A).

Service to deity :- As per the scheme framed under T.S. No. 3/37 Pandas

are to be priests of this temple. Though practically Pandas remain priests of this

temple, they don’t get any remuneration for this work at present. Consequently,

Pandas don’t pay adequate attention to the Puja- Archana, Rag-Bhog etc. to the

deity except the morning and evening mandatory rituals. In addition, they pay apt

attention to individual sponsorship of rituals by devotees who perform

Rudrabhishek etc. and give dakshina to them. When such private pujas are not

performed, the temple remains largely unattended by Pandas mainly because of

the fact that under the original scheme, they were supposed to perform these

duties in lieu of the share in surplus which Pandas were suppose to get.

But since they are not being paid anything by the temple trust committee, they are

naturally not so attentive. Now under the new scheme some qualified Pandas will be

employed for regular Puja- Archna, Rag-Bhog, Utsav-Samaiya etc in the temple and

they will be paid decent remuneration for this work.

(B) So far as the functions of and monetary benefits to Pandas are concerned, it is

reiterated that the Pandas of 14 families mentioned in the scheme of T.S. No. 3/37 will

perform Puja-Archna, Rag-Bhog in the temple. Similarly, these Pandas only be

authorized to perform rituals like Mundan, Upanayan, Paranaya(marriage) etc in the

temple.

Pandas will get monetary remuneration in three ways:-

(i)

The temple remains open for almost 16 hours every day from morning

to the late evening. Pandas do perform morning and evening rituals but

they don’t get any remuneration for this work. New Pandas will get

decent remuneration for this job. If one performs 8 hours duty in one

or two shifts, he should get remuneration of a full time employee. If he

does four hours duty, then the remuneration will be reduced

proportionately. Remuneration may be fixed by the trust committee. If

Pandas are not satisfied with it, they may file an appeal before the

Board which will decide it after hearing both parties and its decision

shall be final. This benefit is given to the Pandas beyond the scope of

the scheme framed in T.S. No. 3/37.

(ii)

In the scheme framed in the same T.S. No. 3/37 the Pandas were to get

share in the income of the temple and its properties. The income of the

temple and its properties has been explained subsequently. It includes

income from all sources like offerings, rents, melas, agricultural

produces and all rituals also. Mahavir Mandir receives an income of

about one and half crore rupees from rituals. The system is that if a

devotee has to perform Rudrabhisheka in the temple, he deposits Rs.

750/- to the trust committee and the committee spends almost one-

third on the materials to be used in the Rudrabhisheka and give one-

third as dakshina to priests and remaining one-third goes to the trust.

Similarly for every ritual a fee should be determined by the trust

committee and a good share should go to the head priest and his

assistant, if any. If a barber, a mali and such traditional skilled persons

also help in the performance of Karm- kanda, like Mundan, Upanayan,

Parinaya, Rudrabhishek, they too, should get some share. Dakshina to

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2013

priests should be normally equivalent to that amount which a priest or

a skilled person should normally get, while performing that ritual. It

should be decided by the trust committee and if any section is

dissatisfied with the order of the Committee, it will file an appeal to

the Board which will decide it after hearing concerned parties and the

Boards’ decision shall be final.

(iii)

For getting share from the surplus amount determined by the original

scheme all Pandas of 14 branches will be entitled to it. But for getting

the share their names, qualifications and other details will have to be

submitted to the trust committee. The Pandas had lost the title suit No.

3/37 on all issues, even then shares from surplus were given to them

for maintenance of their families. Therefore, all Pandas, irrespective of

their qualifications will be entitled to surplus determined herein under

except those who are employed or doing business. To make it clear, it

is reiterated that an illiterate and poor Panda dependent on the temple

income will be entitled to the share but the Panda who has got some

job or is doing business will not be entitled to shares. But since

Pandas’ share amounts will be deposited in their General Body’s

accounts, it will increase the share of less fortunate Pandas who are not

employed or in business. The share will be in addition to the

remuneration which an individual Panda gets either as service to the

deities or daskshina for Karm Kand.

(C).

So far as facilities to devotees/ Pandas are concerned, fees to be charged

from the devotees must clearly indicate the exact amount including dakshina to be

paid by the devotee to the trust committee, so that the devotees are not fleeced by

anyone in the temple. The list of fees for rituals should be shown prominently in the

temple premises. The system is running successfully in Mahavir Mandir, Patna ,

Garib Nath Mandir, Muzaffarpur and some other temples. If any Yajaman wants to

donate more than the required fee he can donate the money either in donation box or

deposit it in the account of the trust committee. This system is meant for all rituals

like Rudrabhisheka, Mundan, Upanayan, Parinaya( marriage)etc performed in the

temple premises. If it is performed at Pandas’ homes, they are entitled to get whatever

amounts are given to them.

3. Qualifications:- Priests performing routine Puja and special rituals will be entitled to

remuneration in addition to their share in the surplus. But for doing such important duties

their minimum qualification will be Shastri degree from any Sanskrit University or B.A.

with Sanskrit from any general University. If any priest is not holding such degree but is

well-versed with scriptures and his pronunciation is good, then he, on application, will

be tested by an expert committee of Sanskrit scholars nominated by the Trust Committee

with the approval of the Board. If the expert committee certifies that the priest is well-

versed with scriptures and his pronunciation is good, he shall be entrusted with

performing Puja or special rituals as per his qualification. A Panda rejected by the

committee will have the right to file an appeal before the Board which after hearing both

parties will decide the case and its order shall be final.

4. Explanation on the income of the Temple and its properties and their

expenditure:-

(a) The scheme in T.S. No. 3/37 envisaged that after defraying certain expenses

whatever surplus was left, one third would be kept in reserve fund and remaining

amount would be given to Pandas. But since no limit on expenditure was fixed,

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BIHAR GAZETTE (EXTRA) 1ST OCTOBER 2013

the practical reality was that they got nothing during many financial years. The

scheme duly framed by Shri Priya Sharan, learned District Judge, Madepura

indicated percentage of income on expenditure under many heads while

preparing budget but did not indicate as to what amount would be given to

Pandas except mere mention of some welfare fund meant for the education of

Pandas’ children. If the expenditure under scheme framed by the learned District

Judge Sri Priya Sharan is calculated, the expenditure will roughly go around 90 %

of the income. However, he did not mention that the remaining amount would go

to Pandas for education of their children. He kept it wide open.

Besides, in spite the fact that the temple trust has got adequate surplus, it

has not been registered with Income Tax Department as a charitable institution

with the result that income taxes have to be paid on all surplus amounts of the past

and future. If the temple trust is registered as a charitable institution under Section

12(AA) of the Income Tax Act,1961, they are supposed to spend at least 85 % of

the income and then it will not have to pay any tax on the remaining amount. But

for being declared as a charitable trust the temple trust has to do some substantial

charitable work; otherwise they will have to pay an income tax on the surplus of

their total income. Similarly rent, holding taxes and Board fees have to be paid

regularly. Under the new scheme the mandatory taxes have to be included in the

expenditure.

Now the new items of expenditure have to be included in the following

manner:-

(i)

Income Tax and other statutory taxes on the surplus income.

(ii) Holding Taxes:- Since there are a large no. of shops on rent under the trust;

it has to pay huge holding tax to the Municipal authority. It is learnt that like

income tax a substantial amount has to be paid under the holding taxes.

(iii) Fees to be paid to the Board:- Four percent of the total income has to be paid

to the Board as its fee under section 70 of the Act.

(iv) Rent and other mandatory fees, if any, have to be paid on time.

All pending should be cleared at the earliest.

(v)

Emoluments to be paid to Pandas for routine puja and special rituals as

mentioned above.

These are new areas which cannot be avoided either under law or for

running the temple smoothly. The remaining items of expenditure such as Rag-

Bhog, festivals, rituals, salary, agriculture, repairs are well known and included in

every years’ budget. The renovation and construction of temples and

dharamshalas and establishment of charitable institutions like hospitals and

subsidized schools give teeth of charity to the trust and helps in saving the

income-tax. It adds reputation to the institution.

(b) Similarly sources of income are well known. All the sources like offerings,

amounts from rituals, rent, mela, produce from the agriculture, donation etc will

be included. While calculating amounts received from donation a distinction will

be made between general donation and donation for creating Corpus Fund.

Under the provisions of the Income Tax Act, the corpus fund is not

included in the total income of the trust. Section 11 (1)(d) of the Income Tax

Act,1961 reads as follows:-

“Income from Property held for charitable or religious purposes.-(1)

Subject to the provisions of sections 60 to 63, the following income shall not be

included in the total income of the previous year of the person in receipt of the

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2013

income……. (d) income in the form of voluntary contributions made with a

specific direction that they shall form part of the corpus of the trust or institution.”

Corpus fund is a fund which is donated by a particular donor for doing a

particular work which cannot be transferred to other fund. For example, if a donor

gives Rupees one crore for establishment of a charitable hospital and donates it to

the corpus fund of that scheme, then no income tax is levelled on this amount.

Similarly no Board fees are paid on this amount. It is not considered as the

income of the trust because the contributionon the establishment of the hospital

are nothing else and it cannot be transferred to any other head. Thus this donation

under corpus fund in the temple will not be considered an income of the temple

trust. But if the Donor gives a donation of Rupees one crore as a general donation

and doesn’t pray for keeping it as Corpus Fund; this may be included in the

income of the temple trust for calculating the share of the Pandas.

5. Calculation of shares to Pandas:

After explaining the income and expenditure of the trust committee a limit is put on

the total expenditure in order to safeguard the interest of Pandas. After leaving corpus

fund and paying mandatory taxes like land revenue, holding tax, income tax and fees to

the Board the temple trust shall not spend more than 85 % of the remaining income. And

even if it spends more than 85 % of its income, for the calculation of share to Pandas, it

shall be treated as 85% expenditure only. Out of the remaining 15 % of the surplus one

third will remain as reserved fund of the trust and 10% will be given to the Pandas of the

14 families. The amount may be given to a Body of the Pandas which shall be registered

under some Act. Pandas will share that amount in accordance with the percentage of

shares as they have obtained in the past as per the order of the court or some tradition

which has been in existence on record. According to the new Scheme those persons, who

are in service or business will not be entitled to this amount, as this amount is meant for

the maintenance of Pandas. But even illiterate and poor Pandas dependent on the temple

can get this amount. This share is in addition to the sums received by Pandas for their

routine service to the deity for Puja and their dakshina for specific rituals.

The following table of calculation will make it crystal clear:-

Total Income of the Singheshwar Trust from all sources

1, 25, 00,000=00

Corpus Fund

(-)10, 00,000=00

Actual Income

- 1, 15, 00, 000=00

Mandatory Expenditure like income tax, holding tax,

Rent , Board Fees

(-)15, 00,000=00

After Deduction

1,00,00,000=00

85% of this income will be spent on expenditure

(-)85, 00,000=00

and the remaining 15% will be

left

15,00,000=00

Out of this amount one third will be the Reserve Fund i.e. -

(-)5,00,000=00

Remaining amount will go to the Pandas

10,00,000=00

Even if the trust committee spends more than 85,00,000/- the Pandas’ share will

not be reduced below Rs. 10,00,000/-. The remaining 10 lakhs shall be spent on the

maintenance of Pandas dependent on the temple. This amount of 10 lakhs will be in

addition to a substantial amount spent on remuneration for service to the deity and

daskhina. Since the temple trust has not paid huge taxes like income tax, holding tax etc.

it is directed to pay all taxes at the earliest. If any amount is surplus, that should be kept

in Reserve Fund. Since Pandas were deprived of their shares because of the new scheme

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BIHAR GAZETTE (EXTRA) 1ST OCTOBER 2013

framed by the District Judge, Madhepura in 1995 after the direction from the Hon’ble

High Court, they are not entitled to payment of any share in arrears.

But now they will be paid their share from the date of the notification of this

scheme in the State Gazette. The amount of their share will be transferred to the account

of their registered General Body in every quarter without fail. If the trust committee fails

to transfer their share in stipulated period, they will have to pay an interest at the rate of

12% per annum. Pandas will make their own byelaws for the smooth functioning of the

Body within three months from the date of publication of the scheme in the State

Gazettee and distribute their share amount accordingly. The General Body of the Pandas

will send a copy of the bye-laws to the Trust Committee and the Board for keeping it on

record. It will also furnish details of the Pandas’ names, father’s names, qualification,

whether in service/business or not and the amounts to be received by each Panda from the

share to the Trust Committee.

6. Disentitlement :- According the Judgment in T.S. No. 3/37 affirmed by the Division

Bench of the Hon’ble High Court Pandas were expected to cooperate with the manager

and the trust committee. It was ordered therein that should the committee have reasons to

believe that they are with holding such cooperation and obstructing either the Manager

or the committee in the discharge of their functions, a report to that effect will be made

by the committee to the District Judge ( now read the Board) who after hearing them will

pass orders, if satisfied that the report of the committee is correct , disentitle them to the

surplus and it will be open to the committee to appoint sufficient number of Pujaris on fix

monthly remuneration after obtaining sanction of the District Judge( now read the

Board). The implied meaning of this clause is that non-cooperation of Pandas with

Manager or the Trust Committee will disentitle them to any share in the income of the

temple and its properties. Another implied meaning is that when the Pandas are getting

shares they will not be entitled to any remuneration for routine puja etc. Only after they

are disentitled, Pujaris will be appointed. But in the new scheme Pandas will get share as

well as remuneration for their routine priestly work and performing individual rituals in

the temple premises. Therefore this disentitlement to shares is clarified in the following

manner:-

Pandas will be disentitled to shares , if

(i) they withhold cooperation and obstruct the functioning of either the

Manager or the Trust committee.

(ii)

they pilfer offerings from the temple.

(iii) they charge any amount other than the fixed one from Yajamans as

Dakshina or any gift in cash or kind from him or any devotee.

The income and expenditure shall be annually audited by a Chartered Accountant and the

audit report shall be sent to the Board by the Trust Committee within 3 months from the

date of expiration of the financial year.

7. Constitution of the Committee:

In view of the judgment of the Division Bench of the Hon’ble High Court in

CWJC No. 4494/1987 a committee cannot be constituted without framing the scheme.

Therefore, no committee is constituted at this stage u/s 32 of the Act. It will be

constituted by the Board under section 32 read with the Amendment by an Act 1 of 2007

in the light of the judgment of Additional District Judge in T.S. No. 3/37 and subsequent

review of the District Judge, Madhepura after the direction of the Division Bench of the

Hon’ble Court. If the total number of the members of the Trust Committee is raised from

5 to 11 in the new committee, the number of Pandas will naturally be raised to two.

Meanwhile the Sub Divisional Magistrate, Madhepura will work as temporary trustee u/s

BIHAR GAZETTE (EXTRA), 1ST OCTOBER 2013

33 of the Bihar Hindu Religious Trust Act until a new committee is constituted by the

Board. The present committee shall cease to function from the date of publication of the

scheme in the State Gazettee as its tenure has already expired. A supplementary scheme

will be framed for the functioning of the Committee to be constituted shortly.

By Order,

KISHORE KUNAL,

President.

————

PUBLISHED AND PRINTED BY THE SUPERINTENDENT,

BIHAR SECRETARIAT PRESS, PATNA.

Bihar Gazette (Extra) 754—571+10—E-gazette

Website: http://egazette.bih.nic.in