Section 23(2) in Himachal Pradesh Hindu Public Religious Institution and Charitable Endowments Act, 1984
(2)Wherever the Commissioner has reason to belief that,-(a)the trustee is not keeping regular accounts of all receipts and disbursements as required under sub-section (1); or(b)the expenditure in relation to a Hindu Public Religious Institution and Charitable Endowment is not being incurred in accordance with budget approved under section 22; or(c)it has become necessary to ascertain the fiscal position of the Hindu Public Religious Institution and Charitable Endowment; the Commissioner may direct the trustee-(i)to furnish the true and audited accounts of such institution and endowment, and in relation to such period as may be specified by the Commissioner; or(ii)where the accounts are not annually audited to get the accounts in relation to such period as may be specified by the commissioner, audited by a person who is a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949) or by such other person as may be authorised in this behalf by the Government.
