Section 147(1)(c) in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
(c)refuses to permit, or causes obstruction to, or inspection by the Commissioner, Additional Commissioner, Joint Commissioner,Regional Joint Commissioner, Deputy Commissioner, or an AssistantCommissioner, of any movable or immovable property belonging to orof any records, correspondence, plans, accounts and other documentsrelating to the institution or endowment, neglects or fails to producethem for inspection ; the trustee or where there is more than onetrustee, each of the trustees shall be punishable with fine whichmay extend to two hundred rupees, and in case the act or default complainedof continues for more than one month with a further fine which mayextend to one hundred rupees for every week or part thereof during whichthe act or default so continues.