Section 61(3) in The Orissa Hindu Religious Endowments Act, 1951
(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.
