(1) The CEO in consultation with trustee or priest etc shall prepare the annual budget for each Devasthanam which is governed under this Act.
(2) Every such budget shall make adequate provisions for-
(a) Scale of expenditure for the time being in force and customary expenditure.
(b) The due discharge of all liabilities binding on the Institutions.
(c) Expenditure on religious, educational and charitable purposed, developmental activities, facilities for pilgrims, maintenance of existing facilities and public conveyance and hygiene system.
(d) Expenditure for the encouragement and the spread of religious instructions and activities, propagation of history of the Institutions consistent with their culture and for the improvement of the environment in or around such Devasthanams etc.
(e) Expenditure on the repairs, maintenance, renovations of the buildings, temples and preservation and protection of the properties, and assets of the Char Dham Devasthanams.
(f) Expenditure on the repairs, maintenance, renovations of the buildings, temples and preservation and protection of the properties, and assets of the Char Dham Devasthanams.
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(g) Expenditure on the payment of salaries, balances, wages, honorariam and other payments of annuity etc.
(3) The budget shall be presented before the board for approval. The CEO may make such amendment; repeal or extend in it as he may think appropriate, before presenting the budget finally for the approval of Board.
Maintenance of Accounts and Auditing
36. For each Devasthanam/temple regular accounts of all receipts and disbursements shall be kept. Such account shall be kept for each 1 {financial year} separately in such form and shall contain such particulars, as may be specified by the CEO and shall be duly subject to audit from time to time as decided by CEO.
CHAPTER IX OFFENCES AND PENALTIES Penalty for non compliance of the provisions of this Act by Trustee etc.
37. If any trustee, officer, priest, representative or any other person concerned with the administration of the Char Dham Devasthanams covered under the Act-
(a) Refuses or wilfully fails to comply with the provisions of this Act or the rules or the orders and directions made there under, or has been negligent in his/her duties or obstructs any proceedings taken or would be taken under this Act; or
(b) Refuses or wilfully fails to furnish any report, statement, accounts or other information called under this Act or the Rules made thereunder or;
(c) Wilfully misbehaves, abuses, the pilgrims / yatri, or causes breach of tranquillity of peace in and around the religious Devasthanam;
he shall be punished with simple imprisonment for a term which may extend to three month or with fine which may extend to Ten thousand rupees, or with both.
Penalty for wrongful withholding of property belonging to the Religious Institutions and for establishing the duplicate of traditional idol at other place
38. 1. Any Person who-
(a) Having in his/her possession, custody or control, any property, document or books of accounts, belonging to any such Institutions, the management of which has been regulated under the provisions of this Act, wrongfully or illegally withholds the possession such property or document or books of accounts from the CEO or any other person duly authorized by him/her or does not furnish such account on being called by such officer or the CEO; or
(b) Wrongfully obtains possession or wrongfully retains possession of any property, document or books of account of such Institutions or wilfully withholds or fails to furnish or deliver to the CEO or any other person authorized by him/her in this behalf.
(c) Wrongfully retains, destroys and mutilated property, documents or books of account of such Institutions; he shall be punished with simple imprisonment for a term which may extend to three years or with fine which may extend to Rupees twenty five thousand or both.
--------------------------------------- 1- Subs. by section 7 of UK Act no 33 of 2020.
Page 20 Offence to noncognizable and bailable
39. Every offence punishable under this Act shall be non cognizable and bailable.
Cognizance of offence
40. Every offence punishable under this Act shall be triable by Judicial Magistrate of First class. No court shall take cognizance regarding the offence mention in section 37 and 38 unless a written complaint is filled by the CEO or the person specially authorized by him/her in this behalf.
CHAPTER X MISCELLANEOUS Protection for action taken in good faith
41. No suit, prosecution or other legal proceeding shall lie against any officer of the State Government or any other person exercising any power or discharge any duties under this Act for anything done or intended to be done in good faith under this Act or any rule made there under.
Power to remove difficulties