Amendment status not verified — confirm the current text below against the official source.
Rectification of defects disclosed in audit and order of surcharge against trustee, etc.—(1) 2[The Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner], as the case may be, shall send a copy of every audit report relating to the accounts of a religious 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 1[the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner], as the case may be. (2) If, on a consideration of the audit report and the report of the trustee and after such inquiry as may be necessary, 1[the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner], as the case may be, thinks that the trustee or any other person was guilty of irregular, illegal or improper expenditure, or of loss or waste of money or other property thereof caused by failure to recover moneys due or other property belonging to the religious institution or by neglect or misconduct or misapplication or collusion or fraudulent transactions or breach of trust, 1[the Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner], ______________________________________________________________________________