Section 65(a) in The Orissa Hindu Religious Endowments Rules, 1959
(a)The trustee of a religious institution shall submit to the Commissioner annually, six months before the end of the year, a report on the building works which is desirable or necessary to carry out during the succeeding year, setting out the need for, and the details of the works and giving a rough estimate of the expenditure involved and of the manner in which the expenditure on the works is proposed to be met :
