JUDGMENT K. Ramaswamy, J.—Validity of Chapter IV of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 (for short, the “Act”) was assailed on the anvil of the constitutional rights enshrined under Articles 25 and 26 of the Constitution. This Court in A.S. Narayana Deekshitulu v. State of A.P. & Ors.1 has upheld the constitutionality thereof. However, along with other matters, direction was given to constitute a committee with the named officers to determine the payment of salary to the holders of the office on hereditary basis prior to the abolition thereof. Consequently, the Committee came to be constituted to go into the questions and it submitted its report to the Government, as per the direction of this Court, and the Government was required to consider the recommendations and in turn submit its report to this Court for further approval. Thus, the recommendations along with Government’s comments/modalities suggested thereto, have been placed before us. We now proceed to dispose of the Applications/ Petitions. 2. The Committee has recommended the rationalisation of the pay scales and payment of honorarium to the Archakas, Potu workers and other religious staff, Sri Pedda Jeeyangar and Sri China Jeeyangar relating to TTD. The Government’s comment thereon is as under : “The recommendation of the committee is accepted subject to allowing full freedom to revise the cadre strength, emoluments, incentives etc., to be offered to its religious staff depending on the exigency of work, administrative convenience etc.” 3. It is seen that Chapter XIV is a complete code in that behalf and, therefore, the scales of pay and payment of honorarium to the Archakas Potu workers, Sri Pedda Jeeyangar and Sri China Jeeyangar would be determined as accepted by the Government. In this behalf, the following scales of pay have been given to the Archakas, Potu workers and other officer holders : PAY SCALES OF ARCHAKAS ETC. OF TTD AS APPROVED BY THE STATE GOVERNMENT Sl. No. Designation Pay Scale 1. Pradhana Archaka Rs. 4400-160-5200-190-6150-230-7300- 280-8700 2. Upa Pradhana Archaka Rs. 3310-110-3750-130-4400-150-5200- 190-6150-230-6840 3. Mukhya Archaka Rs. 3110-90-3200-110-3750-130-4400- 160-5200-190-6150-230-6380 4. Archaka Rs. 2375-75-2750-90-3200-110-3750- 130-4400-160-5040 5. Potu Supervisor Rs. 3110-90-3200-110-3750-130-4400- 160-5200-190-6150-230-6380 6. Potu Worker (Senior) Rs. 1745-40-1825-50-2075-60-2375-75- 2750-90-3200-110-3420 7. Potu Worker (Junior) Rs. 1595-30-1625-40-1825-50-2075-60- 2375-75-2750-90-3020 8. Cleaner Rs. 1375-25-1475-30-1625-40-1825-50- 2075-60-2375 Sl. No. Designation Honorarium 1. Tholppachar Rs. 7,500/- per annum 2. Siddanti Rs. 5,000/- per annum 3. Kotikanyakamdar Rs. 1,116/- per annum 4. Mukhya Archaka Rs. 3110-90-3200-110-3750-130-4400- 160-5200-190-6150-230-6380 4. Archaka Rs. 2375-75-2750-90-3200-110-3750- 130-4400-160-5040 5. Potu Supervisor Rs. 3110-90-3200-110-3750-130-4400- 160-5200-190-6150-230-6380 6. Potu Worker (Senior) Rs. 1745-40-1825-50-2075-60-2375-75- 2750-90-3200-110-3420 7. Potu Worker (Junior) Rs. 1595-30-1625-40-1825-50-2075-60- 2375-75-2750-90-3020 8. Cleaner Rs. 1375-25-1475-30-1625-40-1825-50- 2075-60-2375 Sl. No. Designation Honorarium 1. Tholppachar Rs. 7,500/- per annum 2. Siddanti Rs. 5,000/- per annum 3. Kotikanyakamdar Rs. 1,116/- per annum 4. Acharya Purusha (4 families) Rs. 5,000/- per annum per family 5. Ratham (6 families) Rs. 1,116/- per each Ratham Festival per each family 6. Thiruchoornalu Rs. 9,000/- in lumpsum per annum to all persons performing this service 7. Dolu Rs. 9,000/- in lumpsum per annum to all persons performing this service 8. Sanna Dolu Rs. 9,000/- in lumpsum per annum to all persons performing this service 9. Divity Rs. 9,000/- in lumpsum per annum to all persons performing this service 10. Flower Tier Rs. 9,000/- in lumpsum per annum to all persons performing this service Sl. No. Design ation Pay Scale or Honorarium 1. Pedda Jeeyangar Honorarium per year subject to revision to be fixed. 2. Chinna Jeeyangar Honorarium per year subject to revision to be fixed. 3. Samaveda Vaidyar Rs. 1745-40-1825-50-2075-60-2375-75- 2750-90-3200-110-3420 4. Purohitham Rs. 2375-75-2750-90-3200-110-3750- 130-4400-160-5040 5. Yamunotharai Rs. 1595-30-1625-40-1825-50-2075-60- 2375-75-2750-90-3020 6. Bhashyakarulu Rs. 1595-30-1625-40-1825-50-2075-60- 2375-75-2750-90-3020 7. Golla Rs. 1595-30-1625-40-1825-50-2075-60- 2375-75-2750-90-3020 8. Thallapakam Rs. 2375-75-2750-90-3200-110-3750- 130-4400-160-5040 9. Theethavasi Rs. 1595-30-1625-40-1825-50-2075-60- 2375-75-2750-90-3020 10. Bokkasamdar Rs. 2375-75-2750-90-3200-110-3750- 130-4400-160-5040 11. Uttaraparupathyadar Rs. 1595-30-1625-40-1825-50-2075-60- 2375-75-2750-90-3020 12. Kaikalanirvahaka Rs. 1595-30-1625-40-1825-50-2075-60- 2375-75-2750-90-3020 13. Ramaswami Pasika Rs. 1595-30-1625-40-1825-50-2075-60- 2375-75-2750-90-3020 14. Potu Store Assistant Rs. 1595-30-1625-40-1825-50-2075-60- 2375-75-2750-90-3020 15. Maniamdar Rs.1595-30-1625-40-1825-50-2075-60- 2375-75-2750-90-3020 16. Paricharaka Rs. 1595-30-1625-40-1825-50-2075-60- 2375-75-2750-90-3020 17. Tulasi Brahmin Rs. 1595-30-1625-40-1825-50-2075-60- 2375-75-2750-90-3020 18. Divity Man Rs. 1375-25-1475-30-1625-40-1825-50- 2075-60-2375 19. Sweeper Rs. 1375-25-1475-30-1625-40-1825-50- 2075-60-2375 4. The Committee has recommended to the Government to examine the provisions of Section 142 regarding the honours to be extended as per the customs and usages to the Archakas, Pedda, Jeeyangar, China Jeeyangar, Acharayapurushas, Ekangies, Adhyapakas and others. Those persons have been designated by the Committee as erstwhile mirasidaras etc. doing kainkaryams or sevas in the temples apart from giving remuneration or honorarium as recommended in the Committee’s report. The Government has accepted the recommendation and, according to us, rightly. 5. Those persons have been designated by the Committee as erstwhile mirasidaras etc. doing kainkaryams or sevas in the temples apart from giving remuneration or honorarium as recommended in the Committee’s report. The Government has accepted the recommendation and, according to us, rightly. 5. The Committee has further recommended four categories of Archakas, viz., Pradhana Archakas, Upa-Pradhana Archakas, Mukhya Archakas and Archakas in the temples under the control of TTD, in the time-scale attached to the Deputy Executive Officer, Assistant Executive Officer, Superintendent and Senior Assistant in the Devasthanams. The Government has accepted the said recommendation subject to “provision contained in decision No. 1” viz., Government’s decision in the first paragraph of the recommendation which we have approved hereinabove. 6. In this behalf, Shri Thakur, their learned senior counsel, contended that the erstwhile Mirasidars held the positions in religious dignity. They cannot be classified the brought on par with the secular staff enumerated hereinbefore. It is an affront to their religious status. The erstwhile office holders appear to have misunderstood its scope. Their classification as equivalents of secular staff is only for the purpose of identifying the status and scales of pay but not with any other intention to degenerate them. Whatever customary honours they have held prior to abolition, stood protected by Section 142 of the Act constitutionality of which has already been upheld by this Court subject to the observance of and meeting out customary honours to them. In this behalf, it is not necessary to separately reiterate the undertaking given by Shri P.P. Rao, which was made part of the judgment and assured under Section 142 of the Act. 7. Shri Thakur further contended that the classification of Archakas into four categories is without any basis and is arbitrary. We find no force in the contention. It is stated in that behalf by Shri P.P. Rao, learned senior counsel appearing for the State Government and the TTD that the hereditary Archakas have been designated in the first category and rest of them have been treated as based upon the length of service and seniority etc. We find that the classification made by the Committee and accepted by the Government is accordingly valid. It is then contended that the fixation of the scales of pay being without any basis, is arbitrary. We find that the classification made by the Committee and accepted by the Government is accordingly valid. It is then contended that the fixation of the scales of pay being without any basis, is arbitrary. We directed Shri Rao to place before us the Committee report and material on basis of which the Committee made the recommendations. On perusal thereof, we find that the fixation of the scales of pay and the classification of Archakas into four categories is perfectly valid and merits no further consideration. It is accordingly upheld. He further contended that distribution of Laddoos is inconsistent with the customary entitlement Mirasidars had prior to abolition and that, therefore, the absence of recommendation and consideration by the Government is bad in law. We find no force in the contention. Section 144 deals in that behalf with all the situations and as constitutionality thereof has already been upheld, they are not entitled to any distribution of laddoos except as is provided in the provisions of the Act. 8. The Committee has recommended three categories, out of four, of gamekars whose designations find place in the acceptance of the recommendations which were already enumerated and, therefore, their enumeration as Potu Supervisor, Potu worker (Senior) and Potu Worker (Junior) in the time scale of pay respectively of the secular staff is identical to their designations and the status they enjoyed in the service under the TTD. We find that the recommendations and acceptance thereof subject to para No. 1 is valid. It is accordingly approved. 9. The next recommendation is that the persons possessing 8 years of service and more are to be given Potu worker (Senior scale); persons with 8 years and below of service are to be designated as Potu worker (Junior scale). Since the Government has already accepted the pay-scales and we have upheld the same, no further separate consideration is needed in that behalf. It is accordingly approved. 10. It is further recommended that incentives which are being given to Potu workers should be continued but beyond preparation of 25,000 laddoos so as to enable the Potu workers to prepare maximum number of laddoos to meet the demand. This recommendation has been accepted by the Government unconditionally. We approve of the same. 11. It is accordingly approved. 10. It is further recommended that incentives which are being given to Potu workers should be continued but beyond preparation of 25,000 laddoos so as to enable the Potu workers to prepare maximum number of laddoos to meet the demand. This recommendation has been accepted by the Government unconditionally. We approve of the same. 11. The Committee has further recommended determination of cadre strength and grant of scale of pay to other workers, viz., Samaveda Vaidyar, Purohitham, Yamunotharai, Bhashyakarlu, Golla, Tallapaka, Theerthavasi, Bokkasamdar, Uttaraparupathyadar, Ramaswami Pasika, Maniamdar, Potu Store Assistant, Thulasi-Brahmin, Paricharakas, Divitymen, Thiruchoornalu, Dolu, Sanna Dolu and Flower tiers etc. This recommendation has also been accepted by the Government subject to the limitations prescribed in para No. 1 of the recommendations referred to hereinbelow and has already been upheld by this Court. Therefore, the same stands approved. 12. Next recommendation of the Committee is determination of cadre strength and payment of honorarium to certain other office holders, viz., Thollappachar, Sidhanthi, Kotikanyakadanamdar, Acharya Purusha and Radham while treating these posts as unique posts for the reason of performing the service of Kainkaryams occasionally. The Government has accepted the said recommendation unconditionally and we approve of the same. 13. The Committee has further recommended that the Kainkaryams performed by Sri Pedda Jeeyangar and Sri China Jeeyangar should be treated as one performed by the institutions consisting of Sri Pedda Jeeyangar and Sri Chinna Jeeyangar, Ekangies and Adhyapakas. This is accepted by the Government in toto and we find it reasonable to uphold the same. 14. Next recommendation of the Committee relating to appointment of Ekangies and Adhyapakas as per the custom and usage, by Sri Pedda and Jeeyangar and putting them under the control of Sri Pedda Jeeyangar, as being done presently, has been accepted by the Government with specific conditions. Government is of the view that all appointees of Pedda Jeeyangar should be paid by him alone with the honorarium to be given to him by TTD. It is seen that the honorarium on annual basis is being provided to Pedda Jeeyangar and Chinna Jeeyangar and we find that the same is quite reasonable. 15. It is next recommended that payment of honorarium of Rs. 10 lakhs per annum to Sri Pedia Jeeyangar and Rs. It is seen that the honorarium on annual basis is being provided to Pedda Jeeyangar and Chinna Jeeyangar and we find that the same is quite reasonable. 15. It is next recommended that payment of honorarium of Rs. 10 lakhs per annum to Sri Pedia Jeeyangar and Rs. 5 lacs per annum to Sri Chinna Jeeyangar for meeting the expenditure connected with Kainkaryams being performed by them including remuneration payable to the Ekangies and Adhyapakas as may be fixed by them. Since they have been provided with adequate funds, it is open to the Pedda Jeeyangar to appoint such number of staff etc. as recommended by the Committee and accepted by the Government. This recommendation has been accepted by the Government subject to notification as regards honorarium. It would thus be seen that the Government itself has given liberty to the Board subject to the approval of the Government to grant such honorarium as is given by the TTD to Pedda Jeeyangar. 16. The Committee has further recommended that apart from the honorarium the Management may examine the desirability of providing or extending honours to Sri Pedda Jeeyangar and Sri Chinna Jeeyangar without Prejudice to the provisions laid down under Section 142 of the Endowments Act and also to take steps for suggesting necessary amendments to the Act and Rules as they are the Head of the Mutt doing Kainkaryams in the temples. This recommendation has been accepted by the Government unconditionally and we approve of the same. 17. It is further recommended that “in future whenever there is necessity for creating additional post/cadre for Archakas, Potu workers etc. taking into account the due importance to be given to the traditions of the temple and also the administration of the temple, the Thirumala Tirupati Devasthanams administration would be free and to take appropriate action as a measure of flexibility. However, the Additional Commissioner of Endowments and Joint Secretary/Deputy Secretary to Government (Endowments) shall act as members of the committee constituted by Executive Officer, TTDs for such revision/creation of posts”. The present system of obtaining Government’s clearance for creation of the posts is to be continued, as accepted by the Government. The Act itself in Chapter IV envisages the control by the Government in creation of posts etc. The same should be made applicable with regard to the religious staff as well. 18. The present system of obtaining Government’s clearance for creation of the posts is to be continued, as accepted by the Government. The Act itself in Chapter IV envisages the control by the Government in creation of posts etc. The same should be made applicable with regard to the religious staff as well. 18. The Committee further recommends that “as and when the present incumbent in the religious staff retires or demits the office or otherwise, the person in their family should be considered on priority basis for filling of that post or allowing him to do the service to preserve the custom and usage taking into consideration suitability in rendering services apart from the qualifications required.” The Government has accepted the recommendation subject to all other things being equal in competitive recruitment. However, the main concern should be to preserve the customs and usage with a view to protect the sanctity of the religious rituals. The Government itself has been taking care to preserve the sanctity of the religious rituals. Nothing more needs to be said in this behalf. It is accordingly approved. 19. The Committee has further recommended that the honorarium proposed in respect of the posts like Sri Pedda Jeeyangar, Sri Chinna Jeeyangar etc. is subject to revision by the TTD authorities for every five years. The Government has settled that there is no need to prescribe a specific period. Enabling power shall vest with the TTDs and Government shall have review and revisional powers as and when needed. We think that the acceptance by the Government with the above modality is perfectly correct and is warranted in the circumstances. 20. It is reported that pre-emptory notice has been given to all the Archakas and Mirasidars on February 6, 1997 directing them to join the services. However, some of them have not responded so far. One month’s time from today is granted to them to enable them to join, as the last chance, the services if they so desire. In case they do not join within the said time, they will forfeit entitlement and no benefit, except the customary honours protected under the Act and given to them. It is brought to our notice that some Archakas rendering service in the temple, interim payment after the judgment, fixed at Rs. 1,500/- per month, is being given as Sambhavana and Rs. 300/- per month as boarding allowance. It is brought to our notice that some Archakas rendering service in the temple, interim payment after the judgment, fixed at Rs. 1,500/- per month, is being given as Sambhavana and Rs. 300/- per month as boarding allowance. As regards those working as Gamekars, equally, final notice was given to them on the said date requiring them to join the services but they have also not joined. It would be open to those who were rendering services prior to the delivery of the impugned judgment, to join service within 30 days from today. In case they do not join, they will not be entitled to any of the benefits except the customary benefits protected under Section 142 of the Act. 21. It is then stated that Potu workers are being paid, after the judgment, interim payment between Rs. 50 to Rs. 70 per day depending upon their work with suitable incentive for work and as night allowance. Equally they have been paid wages, for the period from March 1996 to January 1997, to the extent of Rs. 20 lacs and incentive to the extent of Rs. 26 lacs, after deducting income tax payable by them. The above payments are subject to approval by the Government. The regular scales of pay now approved be paid from the date of the judgment in A.S. Narayana Deekshtulu case, i.e., May 9, 1997. 22. Thus, we hold that the fixation of the scales of pay and payment of honorarium are customary honours provided under the Act. The recommendations as accepted by the Government, with or without modifications, are accordingly approved. IAs/Petitions are disposed of accordingly. I.A. No. 3 in Writ Petition (C) No. 696 of 1987 : 23. These applications are sequential to the Judgment rendered by this Court in A.S. Narayana Deekshitulu v. State of A.P.& Ors. (supra). Therein, while upholding the constitutionality of various provisions, in particular, Sections 34 and 144 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987 (30 of 1987) (for short, the ‘Act’), in paragraph 132 of the Judgment, this Court mentioned about total number of temples and of the temples which are assessable institutions and the income being derived by them. It observed that the said information was furnished for the first time in the written arguments after the arguments had concluded and judgment was reserved; accordingly, it directed the State Government to look into the same and take a decision in that behalf by constituting a Committee of officers enumerated therein. In paragraph 133, this Court tentioned that hereditary right to appointment as an Archaka or other officers was abolished and that holders thereof were required to be rehabilitated and given regular scales of pay and comforts. Accordingly, the Committee was directed to go into the question of rationalisation of their scales of pay and the modality for payment of salary to them and to send its recommendations to the Government for necessary approval. The Government was directed to consider them, have decision taken and to submit its report to this Court for further approval/directions, if necessary. Similarly, in paragraph 135, a permanent Fund was directed to be constituted and the income derived from it by way of interest was directed to be distributed among the Archakas and servants of the temple by way of welfare measures. For that purpose, a scheme was required to be framed. The composition of the Committee was also indicated therein, similar direction was given to work out the amounts paid pursuant to the interim directions and to adjudge the final liabilities as indicated in paragraph 136. In para 138, it was held that “it would be open to the Executive Officer of TTD etc. to work out the payments made to the archakas, mirasidars and gamekars etc. and also the rights consistent with the law and would take action accordingly”. 24. In furtherance thereof, respective Committees came to be constituted which went into the questions and have submitted the reports to the Government for approval. The Government have accepted the recommendations, some in toto and some of them subject to riders/suggestions/ modifications. A welfare scheme has also been formulated details of which will be dealt with at an appropriate stage. Suffice it to state that practically the Government have also agreed to the major part of the recommendations as suggested by this Court in the judgment. After hearing the learned counsel on both sides, we now proceed to dispose of the IAs and the Transfer Petitions/Cases. 25. Suffice it to state that practically the Government have also agreed to the major part of the recommendations as suggested by this Court in the judgment. After hearing the learned counsel on both sides, we now proceed to dispose of the IAs and the Transfer Petitions/Cases. 25. Section 6 of the Act classifies the charitable or religious institutions and endowments and other Maths on the basis of the income and its calculation under Section 65. Section 6(a) institutions are those whose income exceeds Rs. 5 lacs and above per annum; Section 6(b) institutions are those whose income exceeds Rs. 50,000/- but is less than Rs. 5 lacs; and Section 6(c) institutions are other than those covered under clauses (a) and (b). The Committee has gone into this aspect, in the light of the directions issued and has recommended that the temples whose annual income is less than Rs. 5 lacs may be allowed to be managed by the respective management of the temples etc. but be supervised by the Department as is being now done so that the management of such temples may be allowed to pay such remuneration to the Archakas. In lieu of salary, the properties given to them may be retained with the Archakas for enjoyment subject to rendering service depending upon the income of the respective temples as per the prevailing circumstances. We are informed that a sizeable part of the temples would come within that category and, therefore, the Government has accepted the classification with the rider : “Temple with such abnormally low income may be left to spend for themselves”. The recommendation of the Committee has thus been accepted by the Government. Under Section 154 of the Act, the Government by a notification may exempt from the purview of any of the provisions of the Act or any of the rules made thereunder (a) any charitable institutions of endowments administration of which was or is for the time being vested in the Government either directly or through the Committee or a Treasurer endowment appointed for the purpose or the Official Trustees or the Administrator General etc. Any institution or endowment be exempted and may likewise vary or cancel such exemption. Any institution or endowment be exempted and may likewise vary or cancel such exemption. In view of the above provision, it would be open to the State Government to issue a notification published in the official Gazette exempting such institutions subject to the above recommendation and such orders as may be mentioned therein or deemed appropriate. 26. The Committee considered the payment of remuneration to the Archakas in all the temples to be made on a priority basis as the first charge and, therefore, the recommendation came to be made accordingly. It has also suggested that in all such temples where the income is considerably low, especially in the case of temples classified under Section 6(c), the payment to secular staff should be gradually minimised so as to ensure that the expenditure on the establishment should be limited to 30 as provided under Section 57 of the Act. Section 57 of the Act falls in Chapter VII titled “Budget, Account and Audit”. Sub-section (1) thereof enjoins the preparation of annual budget of every charitable or religious institution or endowment. It has to be prepared within the time frame of 90 days before the close of every financial year. The same has to be submitted in the prescribed form to the competent authority specified in classes (i) to (iii) of sub-section (1) and approval thereof by the competent authority. But proviso to Section 6(1) envisages as under : “Provided that in the case of an institution or endowment whose annual income is no less than Rs. 1 lakh, the provision made under this item shall not be less than 30 per centum of the balance of the income for the financial year remaining after making provisions for items (i) to (iv) mentioned therein.’’ 27. Thus, the recommendation as to gradual reduction of the secular staff employed in the aforesaid institutions is a welcome suggestion. The Government equally has accepted the suggestion as under : “The suggestion to reduce the secular staff gradually is accepted. For this purpose, the future vacancies that arise due to retirement etc. should not be filled up till the level of the establishment is brought within acceptable limits”. 28. The Government equally has accepted the suggestion as under : “The suggestion to reduce the secular staff gradually is accepted. For this purpose, the future vacancies that arise due to retirement etc. should not be filled up till the level of the establishment is brought within acceptable limits”. 28. Accordingly, the suggestion for gradual reduction of secular staff is quite reasonable so that the management and upkeep of the religious institutions, temples or endowments would remain within the budgetary provisions and that they could properly, effectively and efficiently be managed and maintained. All possible steps should be taken to exempt such temples from the purview of Section 144 of the Act. The Government has, therefore, considered this suggestion as feasible and accordingly accepted the same. As seen, constitutionality of Section 144 has already been upheld but as mentioned in the judgment, in respect of certain class of temples, the necessary material was placed before this Court in the written submissions after conclusion of the arguments and not during the course of the arguments. Consequently, direction was given to the Government to look into the matter. Under these circumstances, the Committee has made the above recommendation and the Government had accepted the same. In the light of the power, the Government have to exempt under Section 152 of the Act, the Government is given liberty to issue a notification and exempt such classified temples, as suggested by the Committee, from the purview of Section 144 of the Act. 29. The Committee has deliberated upon the modality and the extent of the pay-scales to be granted to the Archakas, their cadre strength in each temple. For this purpose, they have divided the temples into three groups and in respect of temples whose income is more than Rs. 50,000/- but does not exceed Rs. 5 lacs, the recommendation made is indicated in the report. The response of the Government is that “regarding fixation of the cadre strength for each temple solely on the basis of the income as recommended by the Committee is to be qualified by suggestion with reference to other factors such as the types of rituals, festivals to be performed in each temple; the number of the pilgrims who visit the institutions and other local considerations have to be taken into consideration in fixing the cadre strength. The division of the cadre strength in these groups as indicate in the report, has been accepted but with the suggestion by the Government as under : “The cadre strength suggested based on the income, if to be treated as a ceiling and as an enabling provision for limiting the secular staff within the level suggested, if any reduction in employment is contemplated, it should apply both to the secular and religious staff, it is desirable to have a provision to retrench the staff in the event of income falling drastically.” 30. It is contended for the Archakas that the suggestion made by the Committee for grouping is not correct and they cannot be treated as Government servants since this Court has already found that the rendering service by the Archakas is integral part of religious service, though the Archakas are not part of the religious service. Therefore, they cannot be tagged with the status of Government servant. There appears to be a misconception on the part of the counsel for the Archakas. It is already held that the Archakas owes their appointment to the institution, though, earlier, it was hereditary. On abolition of hereditary rights he remains to be an employee like other secular staff of the temple. As a result, his rendering duties of performing rituals, ceremonies as an Archakas is different from his status as an Archakas. Therefore, though he is not treated like a Government servant, he is now treated on par with the secular establishment of the temple. As suggested, in case of fall in the income necessarily the retrenchment is required to be resorted to even in respect of the religious staff. Accordingly, we direct the Government with the consultation of the Commission of Endowment Department to carefully look into the matter and evaluate from time to time and take appropriate decision as regards the increase or reduction in the cadre strength of the religious staff. 31. Accordingly, we direct the Government with the consultation of the Commission of Endowment Department to carefully look into the matter and evaluate from time to time and take appropriate decision as regards the increase or reduction in the cadre strength of the religious staff. 31. The Committee has suggested rationalisation of the pay-scales and also fixation of the cadre strength in respect of Section 6(a) and Section 6(b) temples/institutions subject to the principles indicated as under : “(a) The pay scale of the Archakas should be on par with scales applicable to the Government employees of the similar cadre; (b) The procedure of going of 8 years and 16 years benefit of pay scales should be made applicable to the Archakas who are on regular time scales as is being extended to the Government employees; (c) In cases where the existing cadre strength is less than the cadre strength now fixed by the Committee, the existing cadre strength should be continued and is should not be enhanced; (d) In cases where the existing cadre strength is more than the cadre strength now fixed by the Committee, the Executive Authorities of the concerned temples should continue the remaining Archakas with the existing emoluments till they are accommodated in the vacancies caused due to retirement or otherwise and thereafter all such posts should be abolished. (e) As and when the income of a temple decreases, the cadre strength also should be correspondingly decreased in the respective income groups. (f) The pay scales, D.A., H.R.A., C.A. and other allowances which are made applicable to the corresponding posts in Government services should be made applicable to the posts in the cadre strength of the Archakas recommended by the Committee.” The Government after considering this proposal has stated as under : “Parity between the pay scales and allowances of the staff of the Endowment Institutions and the Govt. need not be established. Any such parity will not be rational as the scales of pay and allowances of the staff of Endowment Institutions are determined by their income and there cannot be any automaticity in the increase of their pay and allowances, as and when Govt. revises pay structure to their employees. need not be established. Any such parity will not be rational as the scales of pay and allowances of the staff of Endowment Institutions are determined by their income and there cannot be any automaticity in the increase of their pay and allowances, as and when Govt. revises pay structure to their employees. It is desirable to delink and design separate service rules and packages of emoluments to suit the Endowments to suit the Endowment Institutions.” Accordingly, the Committee devised pay scales and other allowances with the changed nomenclatures of five categories of Archakas. The pay scales and allowances as approved by the State Government are as under : SALARIES AND OTHER EMOLUMENTS OF THE ARCHAKAS OF THE TEMPLE EXCEPTING THE ARCHAKAS OF TTDS APPROVED BY THE GOVERNMENT (FOR TEMPLES AND MUTTS ABOVE RS. 50,000/- INCOME) Sl. No. Designation of Archakas Pay Scale or Honorarium 1. Archaka Rs. 1400-30-1640-40-1960-50-2310-60- 2730 2. Upa Mukhya Archaka Rs.1600-40-1920-50-2320-60-2800-70- 3220 3. Mukhya Archaka Rs. 2000-50-2400-60-2880-70-3440-80- 3920 4. Upa Pradhan Archaka Rs. 2500-60-2980-70-3440-80-4080-90- 4620 5. Pradhan Archaka Rs.3000-70-3560-80-4200-90-4920-100- 5520 The following rates of DA, HRA & CCA are approved subject to revision from time to time. D.A. 35.75 HRA 20 in Hyderabad, Secunderabad, Visakhapatnam, Kakinada, Rajahmundry, Eluru, Vijawada, Guntur, Nellore, Tirupathi, Kurnool, Warrangal and Nizamabad, 12.5 in the towns where population crossed 50,000. 10 in all other places. C.C.A. Pay Range (Basic Pay) Hyderabad & Vishakhapatnam & Secunderabad Vijawada Below Rs. 1745/- 50 30 Rs. 1745 and above but below Rs. 2750 75 30 Rs. 2750 and above but below Rs. 3750 120 30 Above Rs. 3750 150 30" 32. It is further contended for the Archakas that consequent upon abolition of the hereditary rights and in view of the anxiety shown by this Court in its judgment for ensuring that the Archakas or other office holders and their families are comfortably kept with adequate alternative arrangements, linking of the pay-scales with that of the Government servants is fair and reasonable as suggested by the Committee. The Government, therefore, was not right in delinking them from the Government . We find no force in the contention. The payment of the salary to the Government servants depends upon diverse factors like cost of index etc. Article 27 of the Constitution prohibits spending of any expenses for promotion or maintenance of any particular religious or religious denomination from out of the funds flowing from the public exchequer. We find no force in the contention. The payment of the salary to the Government servants depends upon diverse factors like cost of index etc. Article 27 of the Constitution prohibits spending of any expenses for promotion or maintenance of any particular religious or religious denomination from out of the funds flowing from the public exchequer. Resultantly, constitutional prohibition stands in the way of extending to the Archakas and other office holders such benefits as are granted to the Government servants. Secondly, the salary has a linkage with the income derive by the charitable or religious institutions or endowments. As agreed earlier, the salary and other allowances, subject to cadre strength, are required to be maintained and cadre strength is required to be rationalised based upon the income. In a case where employees of religious staff had to be retrenched conversely on increase of income in any subsequent year or years, the retrenched staff should be re-employed in the order of their seniority, i.e., following the principle of “first go, first come”, and continued within the budgetary provisions accordingly. 33. The Committee has further recommended that in respect of the institutions falling under Section 6(c), whose annual income is below Rs. 15,000/-, the lands in the possession of Archakas may be retained in lieu of remuneration as a condition for rendering services, after making necessary amendments to Section 144 of the Act. The Government has accepted the above recommendation. In our view, the stand taken by the Government in this behalf is quite reasonable. As seen, if the pay-scales are determined to Archakas but the income derived from the institution is far less, the requirement of payment of the salary within 30 ceiling would cause great hardship to the Archakas for surrendering the lands and to receive only paltry sum within the ceiling of 30 percentum. Accordingly, the acceptance of the recommendation to allow the retention of the lands given to the Archakas as a condition to render service, is reasonable. Therefore, permission is granted to the Government to bring about a suitable amendment to Section 144, though its constitutionality has already been upheld by this Court. 34. Accordingly, the acceptance of the recommendation to allow the retention of the lands given to the Archakas as a condition to render service, is reasonable. Therefore, permission is granted to the Government to bring about a suitable amendment to Section 144, though its constitutionality has already been upheld by this Court. 34. The Committee has further suggested that the case of Maths should also be taken into consideration for the purposes of fixation of the cadre strength, retionalisation of pay-scales of the Archakas by taking them within the range of income groups as in the case of temples. The Government has accepted the said recommendation with the following rider : “The cadre strength for mutts is to be determined on a case to case basis as in the case of other religious institutions, taking all the parameters like income, activity level, the actual needs of the mutt etc., into account.” 35. We find that the acceptance of the Government, subject to the above rider is quite reasonable. The cadre strength for each mutt is required to be determined on a case to case basis like other religious institutions in determining the cadre strength; all relevant circumstances like income, activity level, actual needs to the mutt and other attending circumstances should necessarily be taken into consideration before taking a decision on case to case basis in respect of each mutt. 36. The Committee has further suggested employment of additional staff at the time of conduct of Brahmotsavams or special festivals in the temples. The Government has accepted the said recommendation with the rider that “such casual employment shall not confer any right for future employment on the Archakas who are engaged for a specific festival”. Each religious institution, endowment, temple or mutt is directed to maintain a list of casual Archakas employed for a specific purpose on special occasions like Brahmotsavams or special festivals conducted in the respective temples. They would be entitled to remuneration for the days on which they render service on these special occasions. As and when the existing religious staff retires from service, in the order of seniority on age basis, the casual Archakas whose names appears in the list maintained by the institution/temple, may be appointed on regular basis subject to their fulfilling the qualifications prescribed for the respective posts etc. As and when the existing religious staff retires from service, in the order of seniority on age basis, the casual Archakas whose names appears in the list maintained by the institution/temple, may be appointed on regular basis subject to their fulfilling the qualifications prescribed for the respective posts etc. Necessary sanction for the payment of daily wages for the period of service not exceeding two weeks, should be obtained from the competent authority before engaging the casual or daily-wage staff. 37. The Committee has further recommended that wherever the pay scales are not fixed in the temples to the Archakas, it may be arranged to pay the additional remuneration to the Archakas for the extra services rendered by them during Brahmotsavams and special festivals duly obtaining orders of the competent authority. In this regard, the Government has suggested that “(A)ny extra remuneration for extra services rendered is to be decided depending upon the circumstances of each case. If any additional remuneration is paid to the secular staff it has also to be extended to the Archakas and other religious staff.” We find that the acceptance of the Government is quite reasonable and accordingly it is upheld. 38. As regards the payment of remuneration, the Committee has recommended that the modality for payment of remuneration to the Archakas should be strictly on the same system as in the case of payment of salary to the secular staff as is being done now. The Government has accepted the above suggestion in toto. It being a reasonable recommendation, we approve of the same. 39. The Committee has further recommended that wherever there is no source of income, a scheme to receive donations (ubhayams) from the donors to conduct Archakas throughout the years may be devised and such amounts may be invested in the interest-yielding fixed deposit schemes on permanent basis in the name of deity. It is further recommended that certain percentage of such accrued interest may be utilised for payment of remuneration to the Archakas for the services rendered by them. It is has been accepted by the Government in toto. It is further recommended that certain percentage of such accrued interest may be utilised for payment of remuneration to the Archakas for the services rendered by them. It is has been accepted by the Government in toto. We also approve of the same and direct the Commissioner, Endowments Department to work out the modalities and modules donations floated, as and when donations are received, the amount may be invested in interest earning fixed deposit schemes, preferably in nationalised banks, and whenever the payment of remuneration is to be made, they should rationalise the same in such a way that the same does never exceed at any stage 50 per cent of the interest amount; the rest of the 50 per cent should be earmarked for other welfare purposes. 40. The Committee has further recommendation, as held by this Court, for conduct of annual examinations for appointment as Archakas in the respective Agamas so that the Archakas would get acquainted themselves with, and improve their excellence in, recitation of the Shlokas etc. The Government has accepted the said recommendation. The Government has directed, as has been held in the judgment, to establish schools in three different regions to give training to the Archakas and conduct examination on annual basis as per the orders of the Government. 41. It is further recommended that the Agama Patashalas are also to be set up and refresher courses should be conducted. That recommendation has been accepted by the Government in toto and we approve of the same. 42. TTD, it is recommended, should be treated as a separate entity by itself and it has to be considered separately. The Government has accepted the same. In fact, the Act itself refers to TTD as a separate institution under Chapter XIV of the Act. Therefore, the TTD institutions by itself is a separate entity and whatever considerations have been referred to hereinbefore would be different from those to be dealt with hereinafter. 43. It is further recommended that if, in giving effect to these recommendations, the Government finds any difficulty, they may make such provisions not inconsistent with the provisions of the Act, as may appear to them to be necessary or expedient for removal of the difficulty. Orders are accordingly passed. I.A. No.12 in Writ Petition (C) 638 of 1987 44. 43. It is further recommended that if, in giving effect to these recommendations, the Government finds any difficulty, they may make such provisions not inconsistent with the provisions of the Act, as may appear to them to be necessary or expedient for removal of the difficulty. Orders are accordingly passed. I.A. No.12 in Writ Petition (C) 638 of 1987 44. I.A. No. 12/97 in Writ Petition No. 638/87 has been filed by the TTD Executive Officer, Tirupati for the following directions : “(a) To direct Archakas, Gamekars, Jeeyangars and other Mirasidars to refund that amount paid to them besides rendering account of the offerings both in cash and kind the value thereof received by them as their remuneration, salary and perquisites, to the Executive Officer, T.T.D. Devasthanams. (b) To direct the Additional District Judge, Tirupati to credit the cash securities furnished by the Gamekars of Tirumala Temple to the T.T. Devasthanams account in view of the fact that they are paid heavy amounts subject to finalisation of payments of emoluments paid to them from 22.6.1987 to 21.3.1996 on the result of the judgment in W.P. No. 638 of 1987 etc. (c) To direct the Additional District Judge, Tirupati to pass orders directing Archakas of Tirumala Temple, Tirumala to refund Cash to the T.T. Devasthanams equal to the immovable property securities furnished by them in view of the fact that they are paid heavy amounts subject to finalisation of payments of emoluments paid to them from 22.6.1987 to 21.3.1996, on the result of the Judgment in W.P. 638 of 1987 etc., and (d) To pass such further or other order or orders as may be just and necessary under the circumstances of the case.” 45. In paragraph 136 of the Judgment in A.S.Narayana Deekshitulu v. State of Andhra Pradesh & Ors. (supra), this Court has reiterated the interim directions passed by this Court from time to time. In paragraph 138, it is stated as under: “In view of the fact that writ petitions and transfer cases are being disposed of, it would be open to the Executive Officer of TTD etc. to work out the payments made to the archakas, mirasidars and gamekars etc. and also the rights consistent with the law and would take action accordingly. 46. The interim directions were extracted in paragraph 136. It is not necessary to reiterate the same. to work out the payments made to the archakas, mirasidars and gamekars etc. and also the rights consistent with the law and would take action accordingly. 46. The interim directions were extracted in paragraph 136. It is not necessary to reiterate the same. In the application, it is stated in paragraph 7 that emoluments paid in cash and kind are worth about Rs. 23 crores by the TTD to the archakas and gamekars of the TTD from June 1987 to January 1996. However, the archakas and gamekars failed to give proper and full security by way of bank guarantee to the Additional District Judge. The Bank guarantee given between 1989 to 1992 was not renewed. Thereby, they have disobeyed the orders of this Court. The archakas had furnished only immovable properties security for an amount of Rs. 20 lacs to the Additional District Judge as per the order dated August 25, 1987; but they have not complied with the directions dated November 7, 1989. Now, they have furnished bank guaranteed only for Rs. 5 lacs. The total amount paid to the various persons is as under: “Archakas Rs. 10,29,51,634.23 Gamekars Rs. 12,49,55,058.36 Pedda Jeeyangar Rs. 2,07,11,919.57 Chinna Jeeyangar Rs. 2,05,90,609.16 Purohitham Vedyar Rs. 23,20,179.34 Thallapakam Rs. 8.58,959.00 Total Rs. 27,23,88,359.66 Similar shares were also paid to the Archakas of Sri Padmavathi Ammavaru Temple, Tiruchanoor which are also substantial.” The amount, thus, paid is Rs. 27,23,88,359.66. It is stated that similar shares were also paid to the archakas of Shri Padmavathi Ammavaru Temple. In spite of the directions given by this Court, they have not rendered any account for the emoluments received by them since they have received more than what was due for them. In spite of the notice given to them to render account of the emoluments received by them, they have been avoiding to render account in terms of the directions of this Court. In spite of the notice given for joining, many of them have not responded. It is stated as under: “The Mirasidar knew pretty well that the emoluments received by them towards remuneration and perquisites for the services rendered by them are heavy amounts when compared with the worth of serviced rendered by them. They are liable to repay, the excess amount which they have drawn, to the Institution with effect from 22.6.1987. 47. It is stated as under: “The Mirasidar knew pretty well that the emoluments received by them towards remuneration and perquisites for the services rendered by them are heavy amounts when compared with the worth of serviced rendered by them. They are liable to repay, the excess amount which they have drawn, to the Institution with effect from 22.6.1987. 47. Accordingly, they sought directions for repayment in terms of the interim directions. The mirasidars have not filed any counter to this application, though it was filed on February 11, 1987. We think that we cannot adequately deal with this matter unless accounts are perused and respective entitlements are determined. We think that the appropriate course would be that the Additional District Judge, Tirupati should appoint an Advocate as Commissioner. The petitioner shall bear the fees of the Advocate-Commissioner. TTD shall place all the record relating to the payments made to all the mirasidars and gamekars etc. from time to time after the date of the interim direction dated June 27, 1987 till the date of the judgment. TTD also shall give particulars of the payments made to various persons to the Advocate-Commissioner. The Commissioner shall give notice to all the mirasidars and gamekars or whose names are furnished by the petitioner. They shall appear on a date fixed by the Commissioner. In case they do not appear either in person or through counsel, the Advocate-Commissioner would be at liberty to assess the respective entitlements and the liabilities. In case the amount paid by the TTD as per the interim directions is in excess of the amount, the same shall be determined. The Commissioner shall place the report before the Additional District Judge. The Additional District Judge, before accepting the report of the Commissioner, would also give notice to all the persons to appear before him and after hearing their objections, if any, pass the order of refund, if any, to be made by the respective mirasidars/gamekars. In case the amount to be refunded is substantial and in case the mirasidars/gamekars are not seeking any appointment under the service of the petitioner, after realising the amounts from the security furnished by them, the balance amount shall be recovered as if it is a decree passed by this Court and the same may be realised in accordance with the procedure prescribed for execution of the decrees in Order XXI, CPC. 48. 48. In case the archakas/gamekars should seek appointment in the service of the petitioner and in case they do not possess any substantial immovable property, the same may be recovered in easy instalments from part of the emoluments payable to the archakas/gamekars appointed in accordance with their designation approved in the companion order. 49. The application is accordingly disposed of. I.A. No. 4 in Transfer Case No. 175 of 1988 : 50. Five former hereditary Mirasidars of Shri Padmavathi Ammavari Temple, Tiruchanur, have stated that the daily and periodical pooja and other sacred rituals are being performed according to pancharatra Agamas. They are performed every day by each family through the deputies and themselves personally by a rotation on year to year basis. Shri Padmavathi Ammavari Temple. Thiruchanur was being managed by five families. They were responsible for the maintenance and cleaning the sanctum sanctorum and inner prakaram personally or through the deputies. Pooja is performed personally by one of the members of the family. They were responsible for safety of the jewellery and other valuables in the temple. After the judgment was rendered, they have suddenly been dispossessed of all the religious duties and other custodial responsibilities. It is the tradition and belief that Ammavaru is their family sister and out of devotion to their sister, they are assiduously performing daily worship of the deity with all religious fervor and devotion even many a time at their own expenses. Apart from the five, there are other nine qualified Archakas but all are prevented arbitrarily to perform the duties of Archaka. They are not permitted even to enter the temple. The scheme may be framed with similar directions with regard to the Mirasidars or Pedda Jeeyangar or Chinna Jeeyangar, as the case may be, which would be applicable to TTD. 51. By operation of Sections 34(2) and 144 of the Andhra Pradesh Charitable and Hindu Religious Institutions & Endowments Act, 1987 (for short, the ‘Act’), all the hereditary rights stand abolished. The constitutionality of the said provisions has since been upheld; the Mirasidars of Shri Padmavathi Ammavari Temple, Tiruchanur have lost their hereditary rights. Under Section 142 of the Act, the abolition shall not affect any honour to which any former hereditary holder of office of Shri Padmavathi Ammavari Temple is entitled by custom. The constitutionality of the said provisions has since been upheld; the Mirasidars of Shri Padmavathi Ammavari Temple, Tiruchanur have lost their hereditary rights. Under Section 142 of the Act, the abolition shall not affect any honour to which any former hereditary holder of office of Shri Padmavathi Ammavari Temple is entitled by custom. The performance of the religious ceremonies, poojas and worship in religious institutions according to the samparadayams and Agamas followed therein is protected. It has already been held in A.S. Narayana Deekshitulu v. State of Andhra Pradesh & Ors. (supra) that the secular administration shall vest in the TTD which does not interfere with religious or spiritual functions including those relating to performance of the religious worship, ceremonies, etc. therein. They are required to be conducted through Archakas who have been rendering service prior to the abolition. Therefore, if the Archakas/Mirasidars are desirous of continuing performance of poojas and rituals in their capacity as archakas, in terms of gradation of the archakas like the one approved in respect of the TTD employees, they may be appointed in the respective gradations by being treated as employees of Ammavaru Devasthanam; who do it in the same way as the archakas/Mirasidars of TTD. They perform pooja and religious ceremonies in Shri Padmavathi Ammavari Temple at Tiruchanur. This Court is aware of their religious fervor, dedicated devotion and sincerity with which the erstwhile mirasidars conducted their duties, performed daily, periodical or special poojas or festivals to Shri Padmavathi Ammavaru. Some of them are practising as advocates at the Bar. Therefore, we hope and trust that the TTD would appoint them with equal gradations as is being done in TTD and appoint them in the respective gradations of the archakas needed in Shri Padmavathi Ammavari Temple. In that behalf, when we suggested, Shri P.P. Rao has fairly stated that the former mirasidars should make a representation to the TTD and the Government. They would look into the matter and resolve any of the problems the mirasidars have in that regard. The mirasidars are directed to make a representation to the TTD. TTD would consider, if necessary, in consultation with the State Government and Commissioner of Endowments and resolve their problems, if any, and make appropriate decisions and appointment or orders in that behalf. 52. The I.A. is accordingly disposed of. The mirasidars are directed to make a representation to the TTD. TTD would consider, if necessary, in consultation with the State Government and Commissioner of Endowments and resolve their problems, if any, and make appropriate decisions and appointment or orders in that behalf. 52. The I.A. is accordingly disposed of. I.A. No. 2 in Transfer Case No. 38 of 1990 with I.A. No. 4 in Writ Petition (C) No. 1090 of 1987 : 53. In paragraph 135 in A.S. Narayana Deekshitulu v. State of Andhra Pradesh & Ors. (supra), this Court had directed, in addition to grant of the regular scales of pay, that other welfare measures be formulated and directed the Government to constitute a permanent fund with, a sum of Rs. 75 crores to start with, as corpus and to evolve procedure for spending the income to be derived therefrom towards welfare measures in respect of the Archakas, other employees and/or their dependents, as the case may be. A committee was directed to be constituted, as specified in the judgment. In accordance therewith, a committee was constituted by the Government which has formulated a scheme for the welfare measures in respect of the Archakas and other employees of the temple and their dependents and religious institutions in the State of Andhra Pradesh. A Deed of Trust was designed to be executed by the Principal Secretary to the Government, Revenue Department, of the State of Andhra Pradesh with the objectives enumerated in the preamble, with nine members of the Andhra Pradesh Endowments and Other Employees Welfare Fund for its due administration. 54. It consists of the Chief Secretary to the Government of Andhra Pradesh, Principal Secretary to the Government of Andhra Pradesh, Revenue Department, Secretary to the Government of Andhra Pradesh, Finance Department, the Commissioner, Endowments Department, the Executive Officer of TTD, the F.A. & C.A.O. of TTD, two representatives of the Archakas and one representative of the employee to be nominated by other trustees from time to time. The duration of the nominated committee is three years from the date of the nomination, i.e., with reference to seven to nine. The Chief Secretary shall be the Chairman of the Board of Trustees. The Trust shall be administered and managed by the Board of Trustees. In this behalf, it is suggested that a retired Judge of the Andhra Pradesh High Court may be drafted a member of the Board. The Chief Secretary shall be the Chairman of the Board of Trustees. The Trust shall be administered and managed by the Board of Trustees. In this behalf, it is suggested that a retired Judge of the Andhra Pradesh High Court may be drafted a member of the Board. It is suggested across the Bar that a retired Judge of the Andhra Pradesh High Court may be nominated by the Government to be a member of the Board of Trustees. His term also would be three years from the date of his nomination. We agree with the suggestion and hold that the Chief Secretary, the Chairman of the Board of Trustees would approach the Chief Justice of the Andhra Pradesh High Court for nomination of a retired Judge of the Andhra Pradesh High Court to be a member of the Board of Trustees who may suggest the name. The Chief Justice may, out of the names suggested or in his own discretion, nominate any of the retired Judges of the Andhra Pradesh High Court as a member of the Board of Trustees. Nominees of Archakas may be from among the Archakas either sponsored by their Associations; one from Andhra Pradesh Region and another from Telengana Region being representative of the employees as is suggested in the Deed of Trust. From the date of the first meeting of the Board of Trustees, his term should begin to run. The objective of the Trust has been mentioned in the deed which we have perused. All the objectives of the Trust are self-explanatory and eloquent. We approve of the terms and conditions and the manner of management of the Trust to cater to the needs of Archakas, employees and their family members etc. in terms thereof. Since it is a full time work, we think that an officer of Additional Commissioner from Endowments Department, from the ranks, should be kept in charge of the management of the Trust, to assist the Board of Trustees in the day-to-day management with sufficient secretariat staff. Shri P.P. Rao, learned senior counsel for the State, has agreed to the suggestion; and if recommendation is made, the Government will create a post of Additional Commissioner in this behalf. Shri P.P. Rao, learned senior counsel for the State, has agreed to the suggestion; and if recommendation is made, the Government will create a post of Additional Commissioner in this behalf. We, accordingly, direct the Government to create a post of Additional Commissioner, Endowments Department in the office of the Commissioner of Endowments to be filled in from amongst in-service officers who would be kept in charge of the day-to-day management of the Trust and would be responsible for due implementation with sufficient establishment needed from time to time as may be considered appropriate by the Government in this behalf. 55. It is also suggested that a direction may be given to the Government of India to grant 100 exemption from income tax, as notified objectives, under Section 80-G of the Income Tax Act. The suggestion given is appropriate and we agree with and approve the same. 56. The Government of India would declare the Trust as notified objectives trust under Section 80-G of the Income Tax Act, 1961 so that 100 exemption is granted to the Trust. On exemption so granted, entire income yielded from the corpus should be expended towards the objectives mentioned in the Deed of Trust. All the objectives being charitable and welfare in nature, the Government of India through the appropriate Ministry concerned would grant all necessary exemptions under Section 80-G of the Income Tax Act or any other relevant provisions. They should approach in the first instance the Commissioner of Income Tax, Hyderabad who is directed to send necessary recommendations after examination to the Ministry of Finance to grant exemption under Section 80-G or any other relevant provision of the Income Tax Act. 57. It is next suggested that accounts need to be audited periodically by regular auditors and not by local auditors. We think that the suggestion is appropriate. The Government is directed to modulate appropriate module for conducting regular auditing of the fund and suggest ways and means for the better management of the Trust and proper utilisation of the income towards welfare measures enumerated in the deed of Trust. The covenants of the Deed of Trust are reiterated in the report. 58. The order is accordingly passed. I.A. Nos. 7 and 12 in Writ Petition (C) No. 638 of 1987 with I.A. Nos. The covenants of the Deed of Trust are reiterated in the report. 58. The order is accordingly passed. I.A. Nos. 7 and 12 in Writ Petition (C) No. 638 of 1987 with I.A. Nos. 3 in W.P. (C) No. 696/87, I.A. No. 3 in T.C. (C) No. 170/88, I.A. No. 4 in T.C. (C) No. 175/88, I.A. No. 2 in T.C. (C) No. 38/90 and I.A. No. 4 in W.P. (C) No. 1090/87 : 59. In view of separate judgments pronounced today in the above mentioned matters, the following recommendations have come to be made by the Committee and accepted by the Government : 1. Constitution of Archakas and other Employees Salary and Remuneration Fund. 2. Providing Pension Schemes as in the case of Regional Joint Commissioner and Deputy Commissioner cadre temples. 3. Providing Dhoties, Uniform/Dresses to the Archakas and other employees. 4. Since it is suggested to appoint Additional Commissioner, the appointment of the welfare officer to look after the welfare measures in respect of Archakas and secular staff has become redundant. 5. Acceptance of the Government to frame a separate set of service conditions in respect of the Archakas and other religious staff in view of their peculiar duties attached to them in a good proposal. 6. Merging of the existing welfare scheme with the welfare scheme formulated. 7. In regard to condition No. 7 relating to approaching the Income Tax Authorities for obtaining income tax in respect of the income derived from the fund and the donations received from the public, and also for giving 100 exemption to the donors under Section 80-G of the Income Tax Act, in relation to the contribution made to the funds, the Government of India is directed to consider giving such exemption. 8. Though the suggestion that the welfare measures should be taken to the door steps of the needy is laudable, it involves practical difficulty of huge outlay of expenditure. Therefore, the welfare measures would be administered by the Additional Commissioner from the Head-quarters in Hyderabad. 9. Amendment to the Act in regard to the Andhra Pradesh Endowments Archakas and other secular employees welfare funds, should also be brought within the statutory operation by suitable amendments to the Act so that it would form a statutory base. 10. Framing of scheme of Agama Patasalas and conducting of refresher courses suggested in the Deed. 60. 9. Amendment to the Act in regard to the Andhra Pradesh Endowments Archakas and other secular employees welfare funds, should also be brought within the statutory operation by suitable amendments to the Act so that it would form a statutory base. 10. Framing of scheme of Agama Patasalas and conducting of refresher courses suggested in the Deed. 60. In view of what is held in the separate judgments, we approve of the above recommendations made by the Committee and accepted by the Government. 61. The covenants of the Deed of Trust must be deemed to be treated as part of this order. 62. The application is accordingly disposed of. Ordered accordingly. 1 1996(9) SCC 548 : 1996(5) Supreme 293 .