Section 23(2)(c) in Himachal Pradesh Hindu Public Religious Institution and Charitable Endowments Act, 1984
(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.