(1) Every religious institution shall have a Schedule of Establishment duly prepared by the Executive Authority of such institution and sanctioned by the Commissioner. The Schedule of Establishment shall contain the details of sanctioned posts, both Ulthurai and Velithurai, in all categories, with details of sanction order issued by the Commissioner, pay and other allowances admissible to such posts. The Executive Authority shall not alter the Schedule without the prior approval of the Commissioner.
(2) Every religious institution shall limit the expenditure on salaries of establishment within the percentage and norms as may be fi xed by the Government from time to time.
(3) No new posts shall be created in any religious institution without the prior sanction of the Commissioner.
(4) Every post in a religious institution shall be sanctioned taking into account the income of the religious institution.
The expenditure on salaries and establishment shall be met from the income of the concerned religious institution.