Section 32 in Travancore-Cochin Hindu Religious Institutions Act, 1950
32.
(1)The Board shall keep regular accounts of all receipts and disbursements in respect of the institutions under its administration.(2)The accounts of the Board shall be audited annually.(3)the audit shall be made by auditors appointed by the High Court.(4)Every auditor appointed under this Section shall be deemed to be a public servant within the meaning of Section 15 of the Travancore Penal Code.(5)After completing the audit for any year or for any shorter period or for any transaction or series of transactions, as the case may be, the auditor shall send a report to the High Court.(6)The auditor shall specify in his report all cases of irregular, illegal or improper expenditure or of failure to recover moneys or other property due to the Board or to the institutions under their management or of loss or waste of money or other property thereof caused by neglect or misconduct.(7)The auditor shall also report on any other matter relating to the accounts as may be prescribed or on which the High Court may require him to report.(8)The High Court shall send to the Board a copy of every audit report and it shall be the duty of the Board to remedy any defects or irregularities pointed out by auditor and report the same to the High Court.(9)If, on a consideration of the report of the auditor or otherwise, the High Court thinks that the Board or any member thereof was guilty of misappropriation or wilful waste of the funds of the institutions or of gross neglect resulting in a loss to the institutions under the management of the Board, the High Court may, alter giving notice to the Board or the member as the case may be, to show cause why an order of surcharge should not be passed against the Board or the member, and after considering the explanation, if any, pass an order of surcharge against the Board or the member as the case may be.(10)The order of surcharge maybe executed against the member or members concerned of the Board as if it were a personal decree passed against them by the High Court.(11)An order of surcharge under this section shall not bar suit for accounts against the Board or the member concerned except in respect of the matter finally dealt with by such order.(12)A copy of the audit report shall be supplied to any person who duly applies for the same.
