Section 57(1) in The Orissa Hindu Religious Endowments Act, 1951
(1)The trustee of every religious institution shall, before the end of December in each year, submit to the Assistant Commissioner in such form as may be fixed by [the Commissioner] [Substituted vide Orissa Act No. 18 of 1954.] a budget showing the probable receipts and disbursements of the institution during the following financial year.
