A the charitable or religious institution or endowment as the case may be. ltc is unnecessary to set out s. 15 in extenso. It provides for the constitution of a Board of Trustees, whose r.umber has been specified, in respect of charitable or religious , institution or endowments of the various categories mentioned in the section. The power to constitute ,the Board has been conferred on the B Government, Commissioner, Deputy 'Commissioner or the Assistant Commissioner, as the case may be. It is discretionary where there is a reditary trustee but a Board must be constituted in every other case. , In making the appointment of trustees it has been enjoined that due regard should be given to the , religious denomination or other section thereof to which the institution belongs or the endowment is made and wishes of the founder. c All properties belonging to the institution or endowment shall stand transferred to such Board of trustees or trustee, as the case may be. Section 16 gives the disqualifications for trusteeship. Section 17 deals with the appointment of a Chairman of the Board of trustees. It has been provided, inter a/ia, that where there is only one hereditary trustee he shall be the Chairman. D Whe_re there are more than one the Government etc. may n01ninate by rotation one of them to be the Chairman. Section 22 gives the duties of the trustee. He is bound to produce books, .. accounts, returns .......... relating to !he administration of the institution or edowment for inspection by the Commissioner and other functionaries whenever required to do so .. Section 27 proE vides for the appointment of the Executive Officer by the Government and the Commissioner respectively. It also lays down the duties of t!\e &ecutive Officer. It is declared that the Executive Officer shall be the employee of the Government who shall determin.: the conditions of his service. Section 31 lays down how the· vacancies amongst the office-holders or servants of charitable or religious institution or endowment have to be filled . up, by the F trustees. Section 32 deals with the punishment of office-holders and servants. The general control vests in the trustee who can take disciplinary actioc. in accordance with the prescribed procedure for the various matters mentioned in sub-s. ( 1 ) . In case of an institution or endowment whose annual income exceeds two lakhs the power to imp(Jse any penalty has been conferred on the G Execntive Officer. Section 35 gives power to the Executive Officer not to implement orders or resolution of the trustee or Board of Trustees in certain cases. Section 36 gives overriding effect to the provisions of Chapter III over the existing corresponding provisions. Chapter IV deals with registration of charitablfl and religious institutions and endowments; Chapter V with muths and H endowments attached thereto; Chapter VII with budget, accounts, and audit; Chapter VTII with finance; Chapter X with alienation of im1'.1ovabl property a,i~ resumotio~ of Inam lands; ChJlj'.jler XII with mqumes and Chapter XIII with appeals, revision~ and