Section 61 in The Orissa Hindu Religious Endowments Act, 1951
61. Rectification of defects disclosed in audit and order of surcharge against trustee.
(1)[The Commissioner] [Substituted vide Orissa Act No. 18 of 1954.] shall send a copy of every audit report relating to the accounts of a religious institution to the trustee thereof, and it shall be the duty of such trustee to remedy any defects or irregularities pointed out by the auditor and report the same to Assistant Commissioner.(2)The Assistant Commissioner shall forward to [the Commissioner] [Substituted vide Orissa Act No. 18 of 1954.] a copy of every audit report received by him under Section 59 and the report, if any, of the trustee made under Sub-section (1), together with such remarks as the Assistant Commissioner may wish to make thereon.(3)If, on a consideration of the report of the auditor alongwlth the report, if any, of the trustee the Assistant Commissioner thinks that the trustee or any employee of the institution concerned with the management of the trust property was guilty of misappropriation or wilful waste of the funds of the institution or of gross neglect resulting in a loss to the institution, he may, after giving notice to the trustee to show-cause why an order of surcharge should not be passed against him and after considering his explanation, if any, by order, certify the amount so lost and direct the trustee or employee concerned to pay such amount personally, within a specified time.(4)The Assistant Commissioner shall forward a copy of the order under Sub-section (3) with the reasons for the same, by registered post, to the trustee concerned.(5)The trustee aggrieved by such order may, within one month of the receipt of the order, appeal to the Commissioner to modify or set aside the order, and [the Commissioner] [Substituted vide Orissa Act No. 18 of 1954.] after taking such evidence as is necessary may pass such orders thereon as he may deem fit.(6)The sum specified in the order of surcharge shall be paid within time specified in such order, unless the trustee has appealed to [the Commissioner] [Substituted vide Orissa Act No. 18 of 1954.] to modify or set aside the order and has obtained an order for stay.(7)An order of surcharge under this section against a trustee shall not bar a suit for accounts against him except in respect of the matter finally dealt with by such order.(8)The Collector of the district, in which any property of the trustee or the employee is situated from whom an amount by way of surcharge is recoverable, shall, on a requisition made by [the Commissioner] [Substituted vide Orissa Act No. 18 of 1954.] recover such amount as if it were an arrear of land revenue and pay the same to the religious institution concerned.
