Section 61(1) in The Orissa Hindu Religious Endowments Act, 1951
(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.
