(1)The fee for special audit under sub-section (4) of Section 16 shall be fixed by the Registrar according to the circumstances of each case :Provided that in no case shall such fee exceed two and a half per centum of the gross annual income of the public trust or be less than Rs. 50.Explanation. - For the purpose of this sub-rule, the gross annual income shall include gross income from all sources in a year, excluding donations given or offerings made with the specific direction that they should form part of the corpus of the public trust.(2)Before a special audit is directed under sub-section (4) of Section 16, the Registrar may require the trustee of the public trust concerned or the person moving the Registrar for such special audit, to deposit such amount as would in his opinion be sufficient to meet the cost thereof.(3)The Registrar after completion of the special audit may direct the whole or any part of the costs thereof to be met from the funds and property of the public trust or to be borne by the person moving him for such special audit.
