(1) The Commissioner shall, with the previous approval of the Government, divide the State into divisions, each of which shall be in the charge of an Assistant Commissioner.
(2) An Assistant Commissioner shall exercise the powers conferred and discharge the duties imposed on him by this Act or the rules made thereunder in respect of his division :
Provided that the Commissioner may, by order in writing, declare that the exercise and discharge of all or any of such powers and duties shall be subject to such exceptions, limitations and conditions as may be specified in the order, and may himself exercise or discharge any power or duty so excepted.
1[(2-A) Without prejudice to the provisions of sub-section (2), an Assistant Commissioner shall exercise the powers conferred and discharge the duties imposed on him by this Act or the rules made thereunder in respect of—
(i) all temples situated in his division other than temples included in the list published under section 46,
(ii) the specific endowments attached to such temples other than specific endowments included in the list published under section 46, and
(iii) the charitable endowments in his division to which the provisions of this Act have been extended under section 3 :
1. Inserted by Tamil Nadu Act 50 of 2002, which came into force on the 7th July 1997.
2. Substituted for the words “Deputy Commissioner” by Tamil Nadu Act 38 of
1995.
3. Substituted for the expression “21, 22 69, 72” by Tamil Nadu Act 39 of
1996.
4. Section 13-A was inserted by Tamil Nadu Act 18 of 1993.
5. Substituted for the words “a Joint Commissioner” by Tamil Nadu Act 50 of 2002, which is deemed to have come into force on the 7th July 1997.
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Provided that where a specific endowment is attached to two or more temples comprised within the jurisdiction of two or more Assistant Commissioners or where a charitable endowment to which the provisions of the Act have been extended under section 3 consists of properties situated within the jurisdiction of two or more Assistant Commissioners, the Commissioner shall decide as to which of the Assistant Commissioners shall exercise the powers and discharge the duties in respect of such specific endowment or charitable endowment :
Provided further that where a specific endowment is attached partly to one or more temples included in the list published under section 46 and partly to one or more temples not so included, only the Commissioner shall exercise the powers and discharge the duties in respect of such specific endowments.]
(3) The Commissioner may delegate to an Assistant Commissioner any of the powers conferred or duties imposed on the Commissioner by this Act or the rules made thereunder (other than the powers and duties referred to in 1[sections 21, 22, 46, 47, 59, 69, 72] or sub-section (2)of section 92) in respect of the division of the Assistant Commissioner or of any institutions or any clause or group of institutions in that division, subject to such restrictions and control as the Government may, by general or special order lay down and subject also to such limitations and conditions, if any, as may be specified in the order of delegation.
2[(4) The Inspector shall discharge such duties as may be assigned to him by the Commissioner, either by general or special order, under the Act or the rules made thereunder in respect of such religious institutions as may be prescribed].
Sections 15, 16, 17, 18, 19 and 20._(These sections were omitted by section 6 of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment)Act, 1968 (Tamil Nadu Act 19 of 1968).