APPSC Endowment Officer study materials
APPSC Endowment Officer study resources

APPSC Endowment Officer key terms

APPSC Endowment Officer · Get comfortable with the vocabulary.

Endowment

Property or funds dedicated permanently to a religious or charitable purpose, held by a trustee or institution and used only for the object of the dedication.

Related: Trust, Dharmadayam, Trustee
Dharmadayam

A Telugu term for a gift or dedication of property for religious or charitable use, creating obligations similar to a trust in favour of the declared purpose.

Related: Endowment, Trust
Trust

An arrangement where property is transferred to a person or body to hold and apply it for specified beneficiaries or purposes, enforceable by law against the holder.

Related: Trustee, Endowment, Public Charitable Trust
Trustee

A person or body legally holding property for the benefit of others or for a declared purpose, bound by duties of loyalty, care and accounting.

Related: Trust, Board of Trustees, Breach of Trust
Public Charitable Trust

A trust created for the benefit of the public or a section of it, such as relief of poverty, education, medical relief or advancement of religion.

Related: Trust, Endowment, Trustee
Breach of Trust

A failure by a trustee to perform duties honestly and prudently, including misapplication of funds, self-dealing or unauthorised investment of trust property.

Related: Trustee, Fiduciary Duty, Misappropriation
Fiduciary Duty

A legal obligation of loyalty and good faith requiring a person managing another's property or interests to act solely for that beneficiary's benefit.

Related: Trustee, Breach of Trust
Board of Trustees

The governing body of a trust or endowment that collectively holds and administers its property, meets formally and records its decisions.

Related: Trustee, Managing Trustee
Managing Trustee

A trustee authorised by the trust deed or board to conduct day-to-day administration, sign documents and implement decisions of the full board.

Related: Board of Trustees, Trustee, Executive Officer
Cy-près Doctrine

The power of a court or authority to apply trust property to a similar purpose when the original object becomes impossible or impracticable to perform.

Related: Endowment, Scheme of Administration
Scheme of Administration

A formal framework settled by a competent authority prescribing how an endowment or temple shall be governed, its powers, funds and reporting obligations.

Related: Cy-près Doctrine, Executive Officer, Trustee
Trust Deed

The written instrument creating a trust, stating its objects, property, trustees, powers and manner of appointment and removal.

Related: Trust, Trustee, Board of Trustees
Hindu Religious Institution

A temple, math, endowment or other institution established for Hindu religious worship or charity, regulated by state endowment legislation.

Related: Temple, Math, Endowment
Temple

A place of public Hindu worship with installed deities, consecrated according to scripture and maintained through endowments, offerings and administered funds.

Related: Hindu Religious Institution, Agama, Puja
Math

A monastic institution headed by a pontiff, devoted to religious learning and propagation, often holding endowments and properties of its own.

Related: Hindu Religious Institution, Mahant, Endowment
Mahant

The head of a math or religious establishment who manages its affairs and property, subject to statutory supervision and duties of proper administration.

Related: Math, Hereditary Trustee
Hereditary Trustee

A trustee whose right to manage an institution passes by succession under custom or family tradition, subject to statutory oversight and accountability.

Related: Trustee, Mahant, Scheme of Administration
Executive Officer

A statutory officer appointed to administer a temple or endowment, exercising powers over staff, funds and property as prescribed by the governing Act and rules.

Related: Scheme of Administration, Managing Trustee, Endowment Commissioner
Endowment Commissioner

The statutory authority supervising Hindu religious and charitable endowments in a state, with powers of inspection, inquiry and appointment of officers.

Related: Executive Officer, Endowment Tribunal, Audit
Endowment Tribunal

A quasi-judicial body constituted under endowment law to decide disputes over institutions, trusteeship, properties and administration, subject to appeal.

Related: Endowment Commissioner, Scheme of Administration
Agama

A body of Sanskrit scriptural texts governing temple construction, iconography, installation of deities and daily and festival worship procedures.

Related: Puja, Archaka, Temple
Archaka

A hereditary or appointed priest who performs worship and rituals in a temple according to Agama rules, receiving customary honours and remuneration.

Related: Agama, Puja, Nitya Puja
Puja

Ritual worship of a deity involving offerings, chanting and prescribed sequences, performed daily or on special occasions according to tradition.

Related: Agama, Nitya Puja, Archaka
Nitya Puja

The fixed daily worship schedule in a temple, performed at prescribed hours and counted among the institution's essential and non-negotiable ritual obligations.

Related: Puja, Archaka, Seva
Seva

A specified ritual service or offering performed in a temple for devotees, often on payment of a fixed fee that forms part of temple income.

Related: Puja, Hundi, Nitya Puja
Hundi

A sealed collection box in a temple into which devotees place cash and valuables, opened and counted under prescribed safeguards and recorded as income.

Related: Seva, Cash Book, Internal Control
Utsavam

A temple festival or celebration involving processions, special worship and public participation, funded from designated endowments and temple income.

Related: Puja, Seva, Temple
Temple Lands

Agricultural or other land held by a temple or endowment, cultivated directly or leased out, generating income that must be applied to institutional purposes.

Related: Lease, Land Records, Endowment
Lease

A contract granting temporary possession of endowment property for rent under stated terms, usually requiring public auction and written approval.

Related: Temple Lands, Rent, Encroachment
Encroachment

Unauthorised occupation or use of temple or endowment land or buildings, removable through statutory eviction proceedings and recovery of damages.

Related: Temple Lands, Lease, Land Records
Land Records

Official registers and maps recording ownership, survey numbers, extent and classification of land, used to verify endowment property and defend title.

Related: Patta, Survey Number, Encroachment
Patta

A revenue record document evidencing the holder's rights over a specified parcel of land, including its extent and assessment details.

Related: Land Records, Survey Number
Survey Number

A unique identifier assigned to a land parcel in the revenue survey, used in registers and deeds to locate and describe the property precisely.

Related: Patta, Land Records
Audit

Independent examination of accounts and records to verify accuracy, legality and propriety of expenditure, ending in a report and objections for rectification.

Related: Internal Control, Cash Book, Misappropriation
Cash Book

The primary record of daily receipts and payments maintained by an institution, reconciled periodically with bank statements and supporting vouchers.

Related: Hundi, Audit, Voucher
Voucher

A written document supporting a payment or receipt, showing date, amount, purpose and authorised signatures, retained as audit evidence.

Related: Cash Book, Audit
Internal Control

The system of checks, segregation of duties and authorisations designed to prevent error and fraud in handling money and property.

Related: Audit, Hundi, Voucher
Misappropriation

Wrongful use of another's money or property entrusted for a specific purpose, a criminal and disciplinary matter in endowment administration.

Related: Breach of Trust, Audit, Internal Control
Natural Justice

Fair procedure requiring notice of allegations, an opportunity to be heard and a decision by an unbiased authority before adverse action.

Related: Administrative Law, Writ Petition
Writ Petition

A petition to a High Court under Article 226 or the Supreme Court under Article 32 seeking enforcement of fundamental rights or other legal remedies.

Related: Natural Justice, Administrative Law, Judicial Review
Administrative Law

The branch of law governing powers, procedures and accountability of public authorities, including delegated legislation, discretion and remedies against arbitrary action.

Related: Natural Justice, Judicial Review, Writ Petition
Judicial Review

The power of courts to examine whether executive or administrative action conforms to the Constitution and law, and to strike down what does not.

Related: Writ Petition, Administrative Law, Natural Justice
Fundamental Rights

Constitutionally guaranteed freedoms in Part III, enforceable against the state, including equality, speech, religion and property-related protections after amendment.

Related: Writ Petition, Judicial Review, Religious Freedom
Religious Freedom

The constitutional guarantee permitting individuals and denominations to profess, practise and propagate religion, subject to public order, morality and health.

Related: Fundamental Rights, Hindu Religious Institution
Doctrine of Basic Structure

The principle that Parliament cannot amend the Constitution so as to destroy its essential features, such as judicial review or secularism.

Related: Judicial Review, Fundamental Rights