Section 45(1)(b) in The Guardians and Wards Act, 1977 (1920 A.D.)
(b)if a guardian appointed or declared by the Court fails to deliver to the Court, within the time allowed by or under sub-section (1), (b) of section 34, a true and accurate statement required under that clause, or to exhibit true and accurate accounts in compliance with a requisition under sub-section (1) (c) of that section, or to pay into the Court the balance due from him on those accounts in compliance with a requisition under sub-section (1) (d) of that section, or