Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything in sub-section (1) of section 136, all costs, charges and expenses incurred by the Government, the Commissioner, Deputy Commissioner or Assistant Commissioner under any of the provisions of this Act as a party to or in connection with any legal proceedings in respect of any charitable or religious institution or endowment shall, subject to the limits prescribed, be payable out of the funds of such institution or endowment. (2) The costs, charges and expenses payable under sub-section (1) shall be assessed on, and notified to, the trustee of the charitable or religious institution or endowment in the prescribed manner: Provided that if for any reason any costs, charges and expenses or any portion thereof has not been notified in any year, the Commissioner may, within three years from the end of the year in which it was omitted to be notified, serve on the trustee a notice notifying the costs, charges and expenses or portion thereof due and demanding payment thereof within fifteen days from the date of such service, and the provisions of this Act and the rules made there under shall, as far as may be, apply as if the amount was notified in the first instance