Section 70(1)(b) in The Orissa Hindu Religious Endowments Act, 1951
(b)refuses, neglects o: fails to furnish such accounts, returns, reports or other information relating to the institution or its funds, property or income or the application thereof, at such time and in such manner as [the Commissioner] [Substituted vide Orissa Act No. 18 of 1954.] [the Deputy Commissioner] [Inserted vide Orissa Act No. 9 of 1978-w.e.f. 7.6.1978.] or the Assistant Commissioner may require; or