Section 147 in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
147. Imposing of fines and execution.
(1)If any trustee including the Executive Officer or other person in whom the administrationof an institution or endowment is vested or any agent of, or personworking under the trustee -(a)refuses, neglects or fails to comply with the provisions of Sections 43, 56 or 133 ;(b)refuses, neglects or fails to furnish such accounts, returns,reports or other information relating to the administration of theinstitution or endowment or its funds, property or income or the applicationthereof, at such time and in such manner as the Commissioner, theAdditional Commissioner, the Regional Joint Commissioner, the DeputyCommissioner or the Assistant Commissioner may require ; or(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.(2)No Court shall take cognizance of an offence punishable under sub-section (1), except on the complaint in writing of the Commissioner.(3)No offence punishable under sub-section (1) shall be enquired into or tried by any Court inferior to that of a Magistrate of theFirst class.(4)The Commissioner may accept from any trustee who has committed or is reasonably suspected of having committed any of the offencesreferred to in sub-section (1), by way of composition of such offence,a sum of money not exceeding one thousand rupees.(5)Any fine imposed under sub-section (1) or any money payable by way of composition under sub-section (4) shall be paid by the trusteefrom his own funds and not from the funds of the institution concerned.
