Amendment status not verified — confirm the current text below against the official source.
Rectification of defects in audit, etc. - (1)The Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, shall send a copy of every audit report relating to the accounts of a charitable or religious institution or endowment to the Executive Officer and it shall be the duty of such Executive Officer to remedy within the time specified in this behalf the defects or irregularities pointed out by the auditor and report the same to the Commissioner, Deputy Commissioner, or the Assistant Commissioner, as the case may be. (2) Where on a consideration of the audit report received by him under clause (i) of section 59 and the report of the Executive Officer thereon received by him under sub-section (1) of this section and after such enquiry as may be necessary, the Commissioner thinks that the trustee or any other person was