Bare ActsTravancore-Cochin Hindu Religious Institutions Act, 1950

Section 105

Rectification of irregularities.--

Amendment status not verified — confirm the current text below against the official source.

(1) The High Court shall send to the Board a copy of every audit report relating to the accounts of incorporated and unincorporated Devaswoms and those of the Board and it shall be the duty of the Board to remedy any defects or irregularities pointed out by the auditor and report the same to the High Court. (2) If, on a consideration of the report of the auditor or otherwise, the High Court thinks that the Board or any member thereof was guilty of misappropriation or wilful waste of the fund or of gross neglect resulting in a loss to the incorporated or unincorporated Devaswoms or institutions under the management of the Board, the High Court may, after giving notice to the Board or the member, as the case may be, to show cause why an order of surcharge should not be passed against the Board or the member and after considering the explanation, if any, after taking such evidence as the High Court deems necessary, pass an order of surcharge against the Board or member, as the case may be. (3) The order of surcharge may be executed against the member or members concerned of the Board as if it were a personal decree passed against them by the High Court. (4) The Board shall send a copy of every audit report relating to the accounts of an institution to the trustee thereof and it shall be the duty of such trustee to remedy any defects or irregularities pointed out by the auditor and report the same to the Board within one month from the date of receipt of the report by the trustee. (5) If, on a consideration of the report of the auditor or otherwise, the Board thinks that the trustee was guilty of misappropriation or wilful waste of the funds of the institution or of gross neglect resulting in a loss to the institution, the Board may, after giving notice to the trustee to show cause why an order of surcharge should not be passed against him and after considering his explanation, if any, and after taking such evidence as the Board deems necessary, by order certify the amount so lost and direct the trustee concerned to pay such amount personally within a specified time: Provided that if in respect of any expenditure or dealing with trust property, the trustee had obtained the directions of the Board and had acted in accordance with such directions, he shall not be held responsible. (6) The Board shall forward a copy of the order under sub-section (5) with the reasons for the same by registered post to the trustee concerned. (7) If the trustee fails to pay the sum specified in the order of surcharge within the time specified in such order the same may be recovered by the President of the Board for and on behalf of the institution as an arrear of revenue under the provisions of the Revenue Recovery Act for the time being in force: Provided that the trustee may deposit in the Court the amount with which he is surcharged or furnish security to the satisfaction of the Court for such amount and apply to the court within ninety days of the date of service of the order of surcharge to set aside such order and the Court may after giving notice to the Board and after taking such evidence as it deems necessary, confirm, modify or cancel the order of surcharge with such order as to costs as it may think proper. An appeal shall lie against such order of the Court to the High Court within ninety days of the order and the same shall be disposed of by a Bench of not less than two Judges. (8) An order of surcharge under this section against the Board or a member of the Board or a trustee shall not bar a suit for accounts against him except in respect of the matter finally dealt with by such order. (9) A copy of the audit report shall be supplied to any person who duly applies for the same.

Section 105 – Travancore-Cochin Hindu Religious Institutions Act, 1950 | DailyLaw.ai