Section 74(3) in Madras Hindu Religious and Charitable Endowments Act, 1951
(3)If, on a consideration of the report of the auditor along with the report, if any, of the trustee and the remarks, if any, of the Area Committee, the Commissioner thinks that the trustee or any other persons, was guilty of misappropriation or wilful waste of the funds of the institution or of gross neglect resulting in a loss to the institution, the Commissioner may, after giving notice to the trustee or such person 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 such person to pay within a specified time such amount personally and not from the funds of the religious institution.Provided that if in respect of any expenditure or dealing with trust property, the trustee or such person had obtained the directions of the Area Committee or of the Commissioner and had acted in accordance with such directions, he shall not be held responsible.
