NORTH-WEST FRONTIER PROVINCE, SIKH RELIGIOUS ENDOWMENT ACT, 1944

THE NORTH-WEST FRONTIER 1[PROVINCE] SIKH
RELIGIOUS ENDOWMENT ACT, 1944.
ACT IOF 1945.
(Received the assent of the Governor-General on the 23rd January, 1945, and is published in the "North-West Frontier 11 Province) Government Gazette", Extraordinary, dated the 8th February, 1945).

An Act to provide for the better administration of Sikh Gurd-waras,
Dharamsalas and religious endowments
in the North-West Frontier    1[Province].

WHEREAS it is expedient to provide for the better administration of Sikh Gurdwaras, Dharamsalas   and Religious Endow­ments in the North-West Frontier (Province), it is hereby enacted as follows: —

CHAPTER— 1

1.    (1) This   Act  may be called the   North. -West Frontier 1[Province] Sikh Religious Endowment Act, 1944.

(2) It extends to the whole of the   2North-West Frontier 1 [Province] .

(3) It shall come into force at once.

2.    In this  Act   unless there is anything   repugnant in the subject or context —

(1)  "Board"1 means Provincial Gurdwara Parbandhak Committee constituted under the provisions of this Act.

(2)  "Committee" means the District Gurdwara Parband­hak Committee constituted under the provisions of this Act.

1.       Inserted by N.W.F.P, Adaptation of Laws Order, 1975, s. 2 (1) read with schedules which was earler omitted by W.P.L.A Ord, 1964.
2.       N3w to be construed as referring to the districts of  Banue Dera Ismail Khan, Hazara, Kohat. Mardan and Peshawar by W.P. Act XVI of 1957, s 3 (1), Sch. 1

SIKH ENDOWMENT ACT, 1944

(3)  "Custodian" means any office-holder to whom either solely or along with others, the control of the manage­ment or performance of the public worship in a Gurdwara and of the rituals and ceremonies obser­ved therein is entrusted and includes a Granthi or any other person in charge by whatever designation known.

(4)   "Gurdwara" means any place by whatever desig­nation known which has been or is being used parti­ally or wholly for public worship of Guru Granth Sahib whether by right, sufferance, custom or usage.

(5)  "Dharamsala" means any institution by whatever designation known either founded or maintained by persons believing in Sikhisrn, for the public religious congregation, running of lungers, stay of travelers or any other charitable purpose.

(6)   "Sikh Endowment" or "Endowment" means all property belonging to or given or endowed for the support of Dharamsalas, Gurdwaras, or the perfor­mance of worship or chantey connected therewith and includes all income derived from such properties and all gifts or properties made to the Trustees, Custodian or any such person in charge of such institutions as such, and shall also include a Samadh which is sacred to the memory oi any of the ten Gurus of Sikhs or con­nected religiously with any life incident of any of the ten Gurus or Sikh religious personage, y

(7)   "Trustee" means any person by whatever designation known in whom solely or along with others the ad­ministration of the management of the affairs of a Sikh . cadowment is vested.

(8)   "Prescribed" means prescribed by this Act or Rules made thereunder.

(9)   For the purpose of this Act a person shall H be con­sidered to believe in Sikhism, if he professes the Sikh religion or, in the case of a deceased person, who professed the Sikh religion or was known to be a Sikh during his life times. If any question arises as to whether any living person is or is not a Sikh, he shall be deemed respectively to be or not to be a

SIKH ENDO WMENT ACT, 1944
Sikh, accordingly as he makes or refused to make in such manner as the Provincial Government may pres­cribe the following declaration: —
"I solemnly affirm that I am a Sikh, that
I believe in the Guru Granth Sahib, that
I believe in ten Gurus and that 1 have no other religion".

CHAPTER—II

3. There shall be constituted a Committee styled as District Gurdwara Parbandhak Committee in each district of the Province, which shall exercise jurisdiction over all Gurdwaras, Dharamsalas and Sikh Endowments in the district.

District Gurdwara Parbandhak Committee.

4. The Office of the Committee shall be the headquarters of the district.

Offices of the Committee.

5. Each Committee shall consist of nine members except in the case of Peshawar District where the number shall be ! 3, ele­cted in the manner hereinafter provided:

Composition of District committee.

Nine members in the case  of Peshawar Committee  and six in the case of other Committee to be elected by all the Sikh voters in the electoral roll of  the district for   Provincial    1|..........] Assembly in the manner prescribed by the Provincial Government, and the remaining shall be coopted from the Sikh residents of 1he district by elected members of each Committee at a meeting specially called for the purpose.

6. The quorum for the meeting of the Committee shall be four except in the case of Peshawar where it shall be five.

Ouorum

7.    The term of office of Committee shall be Jive years.

Term of office of Committee.

8. Within a fortnight after the completion of the co-option a special meeting of the Committee shall be called to elect a Presi­dent and a Vice-President from amongst its members. The Presi­dent and Vice-President shall hold offices for the term of the Com­mittee unless they arc or any of them is removed by two-third of the majority at a meeting specially called for the purpose.

Election of office bearers,

1.  The word “Legistative” omitted by W.P. Laws (Adoptation) Order, 1964.

Secretary of the Committee.

9. The Committee may appoint one of its members or some other Sikh as its Secretary for such period as it may fix pro­vided that if a member is appointed as Secretary he shall not rece­ive any "remuneration.

Decisions of the Committee.

10. Except in the case as otherwise provided in the Act, all decisions at a meeting of the Committee or Board shall be by ma­jority of voting. In case of equality of votes, the member presid­ing shall have a second or a casting vote.

Staff of Committee.

11. The Committee may appoint such staff on such salar­ies, allowances or other conditions of service as may be necessary for the purpose of carrying on its duties and functions under the Act.

Punishment of Staff.

12. Punishment and dismissal of staff shall vest with the Committee in conformity with the rules prescribed therefor by the Board and approved by the Provincial Government, provided that such punishment or dismissal shall be subject to r vision of the Board whose decision shall be final.

Powers and functions of the Committee.

13.    (1) Every Committee shall be a body, corporate by the name of the  Committee of management of the Gurdwaras, Dhar-amsalas, or Sikh endowments under its management and shall have perpetual succession and a common seal and shall sue and be sued in its corporate name.

(2) Subject to the provisions of this Act, a Committee shall have full powers of control over the office-holders, Custo­dians, Trustees or any other persons by whatever designation known in charge of a Gurdwara, Dharamsala or other Sikh endowment, and all properties and incomes of whatever description f belonging to the Gurdwara, Dharamsala or other Sikh en­dowments, its management and of enforcing the proper observa­nce of all ceremonies and Sikh observances in connection with the Gurdwaras or Dharamsalas, and of taking all such measures as may be necessary to ensure the proper management of the Gurd­waras, Dharamsalas or Sikh endowments and the efficient admi­nistration of the property, income and endowments thereof; and shall also perform all or any of the following functions:—
(a) exercise the power of superintendence over all endowments situated within its  jurisdiction;
(b)   sanction, disapprove or modify the budget prepared by the Trustee, Custodian or any other person by whatever designation known in charge of an endow­ment under its supervision; except in the case of duly elected bodies;

SIKH ENDOWMENT ACT, 1944

(c)  prepare and settle its own budget;

(d)  undertake all that is necessary for the propagation of tenets of Sikhism, maintenance and upkeep of reli­gious places, and lock after the comfort of worship­pers, travelers of religious endowments;

(e)  make recommendation to the Board for its help and support in places where the Committee cannot meet the expense;

(f)  enter into and inspect endowment properties situat­ed within its jurisdiction;

(g) administer its funds whether realized by donation, contributions or from any other source in the way it deems proper;

(h) maintain a complete and authentic record of all the rights, titles and all monetary endowments of such religions endowments with full particulars relating to--

(i)  their income,

(ii) the origin of their titles and rights,

(iii) the name of person in possession of such titles;

(i)  institute and defend suits and proceedings in a Court of Law relating to all matters connected with admi­nistration of the endowments;

(j)    keep regular accounts of its receipts and disbursements:

(k)  submit monthly reports about the   administration  of the endowments to the Board;

(l)   subject to the provisions  of this Act, the Committee shall be bound to obey all the directions of the Board.

14. (1) Every Trustee or Custodian in charge of a Gurd-wara, Dharamsala or Sikh Endowment shall pay annually to the Committee a contribution in money out of the income of the Gurdwara, Dharamsala or Sikh Endowment under its charge.

SIKH ENDOWMENT ACT, 1944

(2) The proportion which such contribution shall bear to the annual income of a Gurdwara, Dharamsala or Sikh Endow­ment shall be fixed for such Gurdwara, Dharamsala or Sikh En­dowment by the Board, after considering the income of such Gurdwara, Dharamsala or Sikh Endowment, provided that it shall not exceed one-tenth of the annual income:
Provided further that any offering or subscription for a specific purpose for which consent of Board is obtained shall not be treated as income for this purpose.
(3) Out of such contributions the Committee shall pay one-half to the Board.
(4) The Board shall be competent to exempt any Gurd­wara, Dharamsala or Sikh endowment from payment of the con­tribution under sub-clause (2) if it finds that such institution cannot afford to make such contributions.

Delegation of Powers.

15. The Committee or Board may delegate any of their powers to its President, Vice-President, or Secretary, provided that such delegation shall be by two-thirds majority of the mem­bers present at a meeting specially called for the purpose.

CHAPTER—HI
PROVINCIAL GURDWARA PARBANDHAK  COMMITTEE.

Provincial Gurdwara Parbandhak Committee.

16. There shall be constituted a Provincial Gurdwara Parbandhak Committee which shall exercise powers over all Committees constituted under this Act.

Composition of the Board,

17. The Board shall be constituted of i;'19j members selected in the manner hereinafter provided:—

(a)  2[...--.J
(b)   Five members to  be elected   by   the Peshawar Com­mittee.

(c)   Two members to be elected by each of the  five  re­maining Committees.

(d)   Four members to be co-opted by these 3[15[ members out of the Sikh residents of the North! West Frontier Province.

1.       Subsumed by W.P. (Adaptation of Laws) Order, 1958, s. 3. Sch. VI.

2.       Clause (a) omitted by. W.P. (Adaptation of Laws) order, 1958 s. 3. Sch- VI.
3.       Substituted ibid for the figures “17”
SIKH E.NDO    MEXT ACT, 1944.

18.    The Office of the Board shall be at Peshawar.

Officer of Board.

19. Within a fortnight after the completion of the co-option a special meeting of the Board shall be called to elect a President and a Vice-President from amongst its members. The President and Vice-President shall hold offices for the term of the Board until they are or any of them is removed by two-thirds majority at a meeting specially called for the purpose.

Election of President and vice President of the Board.

20. The Board may appoint one of its members or some other Sikh as its Secretary for such period as it may fix, provided that if a member is appointed as Secretary he shall not receive any remuneration.

Secretary of the Board.

21. The Board may appoint such staff on such salaries, allowances or other conditions of service as may be necessary for the purpose of carrying out the provisions of this Act.

Staif of Board.

22.    The Quorum for a meeting  of the Board shall be 10.

Quorum.

23. (I) Subject to the provisions of this Act, the Board, may frame bye-laws on any of the following matters, namely: —

By-laws.

(a)  The books, registers and account to be maintained by the Board, a Committee, or by Trustees, or Cus­todians under the provisions of this Act.
(b)  The custody and investment of the funds of the Board,, a Committee, or Trustees or Custodians in charge of a Gurdwara, Dharamsala or a Sikh Endowment.
(c|   The form and the mdnrier jri which the budget of the Board a Committee, Trustee or Custodian in charge of a Gurdwara, Dharamsala or a Sikh Endoment be prepared.
(d)   The mariner in and the time at which the state­ments, , reports and returns shall be submitted as re­quired by the Act or prescribed by the rules there­under.
(2) All bye-laws framed under this Act shall  be publish­ed in the official Gazette.
24. The Board shall exercise the powers of general super­vision over the Committee, Gurdwaras, Dhatafhsalas and other Sikh Endowments, and may perform all or any of the following functions: —
(a)   Prepare and settle its own budget.

SIKH ENDOWMENT ACT, 1944

(b)  Call for the budget of any Committee that the Board by a resolution deems proper and amend if it thinks necessary.

(c)   Help a Committee in all its functions as it thinks pro­per when approached to do so.

(d)   Arrange for the audit of its own accounts and the accounts of the Committees and of Gurdwaras, Dha-ramsalas and Sikh Endowments in the Province by such auditors as it may appoint.

(e)  Take over direct control of any Gurdwara, Dharam-sala or other Sikh Endowment from any Committee, Trustee or Custodian, provided that such a resolution is passed by three-fourth majority in a meeting spe­cially called for the purpose.

CHAPTER—IV
REGISTRATION

25. (1) Aii Gurdwaras,Dharamsalas and Sikh Endowments shall be registered at the office of the Committee of the district in which they are situated.

(2) Within three months of the formation of a Committee, the Trustee or Custodian shall make an application for the registration of the Gurdwara, Dharamsla or Sikh Endowment in his charge. In case of a Gurdwara, Dharamsala or Sikh Endo­wment coming into existence after the formation of the Committee, its Trustee or Custodian shall, within three months of his taking over charge, make an application for registration thereof.

(3) The application under this section shall be accompanied by a statement containing the following particulars: —
(a)  A full description of the Gurdwara,  Dharamsala  or Sikh Endowment, as the case may be.

(b)   The annual  income  and  its source with scheme  of administration, if any.

(c)   The approximate expense including Government dues, salaries of employees, etc.

SIKH ENDOWMENT ACT, 1944

(4) On receipt of such application, the Committee may require the applicant to supply further information that it may deem necessary before registration.
26. (1) The Committee shall maintain a Register of all Gurdwaras, Dharamsalas and Sikh Endowments which shall con­tain in the following particulars, namely:—
(a)   the names of Trustees or Custodians;
(b)   particulars of property, income, expense   and  system of administration; and
(c)   such other particulars as may be prescribed.

(2) A copy of the entries and statements mentioned in clause (1) shall be submitted by the Committee to the Board with­in a fortnight of the registration.
CHAPTER— V.

27. (i) The Board or a Committee in whose jurisdiction a Gurdwara, Dharamsala or a Sikh Endowment is situated but has not been registered within the prescribed period, may apply to the principal court of original civil jurisdiction within whose jurisdic­tion such Gurdwara, Dharamsala or Sikh Endowment is situated praying that such institution be declared Gurdwara, Dharamsala or a Sikh Endowment as the case may be, for the purposes of this Act.
(2) The Court in which such application is instituted under the provisions of sub-section (1) shall by notice to be published in such a manner as it may consider fit call upon per­sons having interest in such Gurdwara, Dharamsala or Sikh En­dowment to show cause why such place or institution be not de­clared as Gurdwara, Dharamsala or a Sikh Endowment as pray­ed for and shall fix a date not less than one month from the date of the publication of the notice.
(3) The application shall be registered and heard in the manner prescribed by the Civil Procedure Code for a suit subject to the provisions of sub-section (2) and the Court shall give a declaration if it comes to the conclusion that the place or institution is a Gurdwara, Dharamsaia or a Sikh Endowment, as defined by sub-sections (4), (5) and (6) of Section 2 of this Act. For the purposes of Court Fees, it shall be treated as mis­cellaneous application.
28. An appeal shall lie against the order under Section 27 (3) to the MHigh Court).

1.   Subs, by N.-W. F. P., A. L. O., l975.

SIKH ENDOWMENT ACT 1944
CHAPTER—VI
AUDIT OF ACCOUNTS

Audit of accounts.

29. (I) The accounts of the Board and the Committees will be audited annually by the auditors appointed under Section 24 (d).

(2) The auditor shall submit the report to the Board.
(3) The audit report shall inter alia specify cases of irre­gular or improper expenditure or loss or waste of money or other property caused by neglect or misconduct of the Trustee or any other person in charge of the Gurdwara, Dharamsala or Sikh Endowment.

Examination of Auditors Reoport.

30. At a special meeting convened for the purpose, the Board shall examine the auditors' report and take such action as it deems proper and shall submit a copy thereof to the Provincial Government with its own opinion.

Assistance to Auditors.

31. For the purpose of any audit or any examination of accounts, the auditor may demand, in writing, from a Trustee, member or servant of a Committee or of the Board or any other person by whatever designation known in charge of an endow­ment, production before him of all books, deeds, vouchers, docu­ments or papers, to answer all question which he may deem neces­sary, and may require any person holding or accountable for such books, deeds, vouchers, documents or papers, to answer all ques­tions which may be put to him with respect to the same.

CHAPTER—VII.

Trustees Custodians

32.    Subject 10 the provisions of this  Act,  the  Trustee, or Custodian in whom the administration and management of Gurd­wara, Dharamsala or Sikh endowrnents vest at the commencement of the Act shall continue to manage and administer such endowments.

Disqualification of Trustees, etc.

33.    A Trustee, Custodian or any person   in charge of an endowment shall cease to hold such office if he—

(a)   ceases to be a Sikh, or is a non-Sikh.,
(b)   becomes insane, or
(c)   is convicted by any court of law for an offence involving moral turpitude, or

SIKH ENDOWMENT ACT, 1944.
(d)  is found to the satisfaction of the Committee— (i) leading an immoral life, (ii) to be addicted to the use of intoxicants, or

(e)   persistently commits defaults in the submission of accounts, reports and returns prescribed by the Board or Committee, or

(f)   is guilty of improper dealing with the properties in his charge.

(g)  becomes insolvent, or

(h)  is guilty of gross neglect of duty, or

(i)    is guilty of keeping mode of worship contrary to the Sikh religious principles and practices.

34. If the office of a Trustee or a Custodian falls vacant by death, resignation or otherwise, the successor shall be governed by custom or practice applicable to the institution, failing that by the order of the Board.

35. (1) Should a Committee be incompetent to perform or persistently make default in the performance of the duties imposed on it by law or exceed or abuse its powers, the Board may, by a resolution passed by two-third of the majority of the members, declare the Committee to be superseded in a meeting specially called for the purpose.

(2) When a Committee is so superseded, the following consequences shall ensue:—

(a)   All members of the Committee shall from the date of the passing of the resolution vacate their seats

(b)  All powers and duties of the Committee, may until the Committee is reconstituted, be exercised and per­formed by such persons as the Board mav appoint in th; 1 behalf.

(c)   All property vested in the Committee shall, until the Committee is reconstituted, vest in the Board.

(3) The Board may, if it thinks (it, at any time reconstitute another Committee by a resolution passed by two-third of the majority of the existing members at a meeting specially called for the purpose:
SIKH ENDOWMENT ACT, 1944.

Provided   no   super session shall   last for   more   than the remaining life time of the Committee so superseded.

36.    (1) If a Trustee, or a Custodian fails without reasonable excuse, of which the burden of proof shall rest on him, to—

(a)   apply for registration of Endowment under Sectio n 25, or
(b)   submit statements, particulars of accounts and returns as required by this Act, or
(c)   supply information of particulars as required by the Committee, or

(d)  give assistance in enquiries and investigation when called upon to do so by the Board or a Committee, or by the auditors or officers of the Committee working under the orders of the Committee, or

(e)   to deposit any surplus income in respect of Endow­ment in any recognized Bank when directed by the Board to do so, or

(f)    comply with the directions issued by the Board under Section 24,

such Trustee or Custodian shall on conviction be punishable with' imprisonment of either description for a period which may extend to one year or fine which may extend to Rs. 1,000 or with both. ' •

            (2) No magistrate shall take cognizance of an offence under sub-section (1) otherwise than on complaint made by a person duly authorized by the Board in this behalf.
(3) The offence under this section shall be triable by a Magistrate of the First Class, and shall be compoundable.
CHAPTER—VII
37.  The fund of the Committee  shall" consist of the following:—

(a)   All sums received from the religious endowments within the territorial jurisdiction as contributions.

(b)   All sums realized from legal proceedings instituted or defended by or on behalf of the Committee.
SIKH ENDOWMENT ACT, 1944.

(e)   All sums  received  or collected  as subscriptions  or donations.
(d)   All incomes derived from   the property gifted to or owned by the Committee.

38. The Committee shall set apart and apply out of their funds—

Application of Committee Fund.

(a)   such sums as may be required to meet the charges of their  respective establishment;
(b)   such sums as may be required to be paid to the Board by way of contribution;
(c)  such sums as may be required to be spent on educa­tional, religious and charitable purposes.

39. If a Trustee or Custodian of any Gurdwara, Dharam-sala or Sikh Endowment fails to pay the contribution to the Com­mittee as laid down in Section 1 3 within three months when it falls due, such contribution shall be recoverable by the Committee as arrears of land revenue on application made to the Collector.

Failure of Payment of contribution by Trustee, Custodians etc. and its recovery.

40. The fund of the Board shall be named as Central Endow­ment Fund and shall consist of the following:—

Central Endowment Fund.

(a)   All sums received as contributions from the Committee.
(b)   All sums realized from legal proceedings instituted or defended by or on behalf of the Board.
(c)   All sums received or collected as subscriptions or do­nations.
(d)   All incomes derived from the property gifted or own­ed by the Board.

41.    The performance  of the daily  worship,  ceremonials,, celebration of religious days and  payments  of allowances,   fees, remunerations   and   salaries   of officers,     servants  and  priests employed in  a  Gurdwara,  Dharamsala or a sikh Endowment shall be the first charge on the income of

Charges on endowments.

42. Subject to the provisions of this Act, arid subject lo the instructions which the Board may issue in this behalf, tile .funds and income of Gurdwara, Bharanisalas and Sikh Endowments shall be utilized and appropriated for the following purposes:-

Application Endowment income.

(a)   Payment of the prescribed contribution.

SIKH ENDOWMENT ACT, 1944

(b)   Discharge of any legal or other obligations created or existing against the funds.
(c)   Provision for the preaching of the  tenets of Sikh re­ligion.
(d)   Provision for any educational, religious, or charitable purposes that the Board may lay down.

CHAPTER    IX

Enquiry by the Board.

43. For the purpose of verifying the details furnished by the Trustee, Custodian or any other person in charge of a Gurdwara, Dharamsala or Sikh Endowment under Section 32 or acting on the report of the auditors, the Board may enquire into any matter either through any of its officers or through the Committee.

Petition against Endowment administration.

44. Any person who is a Sikh and is a voter in 1[in the case of electoral roll of the Provincial Assembly of West Pakistan] may by an application, request the Board to institute enquiry into the administration of Committee or into the affairs of Gurdwara, Dharamsala, or Sikh endowment, and thereupon the Board may-take such action as it may deem fit.

Protection of Board, Committee or its Officers.

45. (1) Save as otherwise provided in this Act, no act done or direction issued by the Board or the Committee in accordance with the Act or the rules thereunder shall be questioned in any court.

(2) No suit shall be instituted against the Board or any of its members or servant of the Committee for anything done by it or by him is good faith under the provisions of this Act.

Notice of suits to Committee.

46. When any suit relating to the title to any Gurdwara, Dharamsala, or Sikh Endowment property or to the rights of a Trustee, or Custodian is instituted in any Civil Court, such Court shall give notice of such suit to the Disirict Committee within whose jurisdiction the property in question is situated, at the cost of the plaintiff.

CHAPTER--X

Rules.

47. (1) The Provincial Government may make rules not-inconsistent with the Act to carry out all or any of the purposes of she Act.

1.   Subs. by. W.P.A.L.O. 1958.

SIKH ENDOWMENT ACT, 1944

 (2) In particular and without prejudice to the generality of the foregoing power, the Provincial Government may make rules for:—

(i)    the nomination of candidate, the procedure of election to be held under the provisions of this Act, the mode of recording and counting of votes and the declaration of the results of such elections;

(ii)   the conduct of   enquiries   and the  decision of dis­pute relating to elections;

(iii)   the definition of practices at elections held under the provisions of this Act which are to be deemed to be corrupt;

(iv) the investigation of allegations of corrupt practice at such elections;

(v) making void the election of any person proved to have been guilty of a corrupt practice or to have connived at, abetted the commission of a corrupt practice or whose agent has been so proved guilty, or the result of whose elections has been materially affected by the breach of any law or rule for the time being in force;

(vi) rendering incapable of office, either permanently of for a term of year any person who may have been proved guilty as aforesaid of a corrupt practice or of conniving at or abetting the same;

(vii) prescribing the authority by which question relating to the matters referred in clauses (i) to (vi) shall be determined:

(viii)the authority to whom and  the manner in  which applications  and appeals and    records    of   such proceedings,  which may and  should   under the provision of this Act  be presented,   made or forw­arded.

48. The Provincial Government may invest any person or persons authorized by it to hold an enquiry into the conduct of, or into allegations of corrupt practice;-, at an election held under the provisions of this Act with all or any of the powers conferred upon Commissioner appointed to hold an enquiry into an

Inquiry into corrupt practices at election.

SIKH ENDOWMENT ACT, 1944

election by provision of the 1(Pakistan Election Offences and Notification Act, 1920), and may prescribe the procedure to be followed, and provide for the execution of any order as to cost passed by such person or persons in such enquiry.

49. (1) Subject to the approval of the Provincial Govern­ment the Board may also make rules not inconsistent with the provisions of this Act.

(2) In particular and without prejudice to the generality of the foregoing provisions, the Board shall, subject to the appro­val of the Provincial Government, make rules with reference to the following matters:—

(a)   all matters expressly required or allowed by this Act to be prescribed by the Board or Committee:

(b)   the conduct of business of the Board and the Commit­tee ;

(c)   the grant of travelling allowance to the members of the Board and the Committees;

(d)   the books and accounts to be kept at the offices of the Board and the Committee;

(e)  the manner in which the endowment account shall be audited, and published, the forms and contents of the auditor's report, and the scale of remuneration to be paid to the auditor;

(f)   the method of calculating the income of the endow­ments, for the purpose of levying contribution under this Act;

(g)  the fee to be levied on application before the Board or Committee under this Act or on application for copies of proceedings or other records of the Board or Committee;

 (h) the method of election of President and Vice-Presi­dent of the Board and of the Committee.

50.    AH rules made under this Chapter shall be published in the gazette and shall therefore have the force of law;

I.   Substituted by Act, No. XXXIX of 1920.

SIKH ENDOWMENT ACT, 1944.

51. A copy of the budget of the Board shall be submitted to the Government for information. The Board shall furnish such information and submit such report, returns and statements as may be called for by the Provincial Government.

Copy of Budget, etc, to the Government.

52. So far as the religious endownment included in this Act are concerned the Religious Endowment Act, 1863, and the Charitable and Religious Trust Act, 1920, are hereby repealed.

Repeal of certain Acts.