Section 89(1) in Madras Hindu Religious and Charitable Endowments Act, 1951
(1)If any trustee (including the executive officer or other person in whom the administration of a religious institution is vested) or any agent of, or person working under, the trustee -(a)refuses, neglects or fails to comply with the provisions of section 25 or section 26, or(b)refuses, neglects or fails to furnish such accounts, returns, report or other information relating to the administration of the religious institution or its funds, property or income or the application thereof, at such time and in such manner as the Commissioner, Deputy Commissioner, Area Committee or Assistant Commissioner may require, or(c)refuses to permit, or causes obstruction to, inspection by the Commissioner, a Deputy Commissioner, a member of an Area Committee duly authorised in this behalf or an Assistant Commissioner, of any movable of immovable property belonging to, or of any records, correspondence, plans, accounts and other documents relating to the religious institution, or neglects or fails to produce them for inspection, the trustee, or where there is more than one trustee, each of the trustees shall be punishable with fine which may extend to two hundred rupees; and in case the act or default complained of continues for more than one month with a further fine which may extend to one hundred rupees for every week or part thereof during which the act or default so continues.
