Section 12(1) in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
(1)The Commissioner, the Additional Commissioner, a Regional Joint Commissioner, a Deputy Commissioner, or an Assistant Commissioner having jurisdiction or any other person authorised by the Commissioner in this behalf,may with due regard to the religious practices and usages of the institutions, inspect any charitable or religious institution or endowment, all moveable and immoveable property belonging to and all records, correspondence, plans, accounts and other documents relating to such institution or endowment for the purpose of satisfying himself that the provisions of this Act and the rules made thereunder are duly carried out:Provided that in the case of any religious institution or endowment or place of worship, the person so inspecting or authorised to inspect shall be a Hindu.
