Every religious institution the annual income of which exceeds Rs. 250 shall, for meeting the expenses of the Commissioner and the officers and servants working under him, pay to the Commissioner annually a contribution at the following rates :
(a) at 1 per cent of the annual income when the income of the religious institution is Rs.
250 or more but does not exceed Rs. 1,000;
(b) at 2 per cent of the annual income when the income of the religious institution exceeds Rs. 1,000 but does not exceed Rs. 2,500;
(c) at 3 per cent of the annual income when the income of the religious institution exceeds Rs. 2,500 but does not exceed Rs. 5,000;
(d) at 4 per cent of the annual income when the income of the religious institution exceeds Rs. 5,000 but does not exceed Rs. 10,000;
(e) at 5 per cent of the annual income when the income of the religious institution exceeds Rs. 10,000 :
Provided that the Commissioner in any particular case with previous permission of the State Government may, for any special reason, increase or decrease rates of contribution as he may consider it.
24. The trustee or the President of the Board of Trustees of every religious institution shall prepare and submit on or before 30th April, of each year to the office of the Commissioner in Form 'F' of the Appendix.
25. If in respect of any year or portion thereof, the trustee or the President of the Board of Trustees of any religious institution fails to submit the statements as required under the preceding rule within the due date or submits statements which, in the opinion of the Commissioner, the reasons in support of which shall be recorded in writing, are not correct or complete, the Commissioner may assess the income of such institution to the best of his judgement and the amount so assessed shall be deemed to be the income of the religious institution for the purposes of Section 63 (4) of the Orissa Hindu Religious Endowments Act, 1951.
26. If in any year, a religious institution is unable to pay the contribution due to bona fide financial difficulties caused by mismanagement of the previous trustees or due to other reasons beyond its control, the Commissioner may with the sanction of Government by order, waive the collection of such amount in full or direct that the contribution or part of it, be collected in instalments not exceeding ten.
Rules under Sections 63 and 64