Section 67(2) in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
(2)The costs, charges and expenses payable under sub-section (1) shall be assessed on, and notified to, the trustee of the charitable or religious institution or endowment in the prescribed manner :Provided that if for any reason any costs, charges and expenses or any portion thereof has not been notified in any year, the Commissioner may, within three years from the end of the year in which it was omitted to be notified, serve on the trustee a notice notifying the costs, charges and expenses or portion thereof due and demanding payment thereof within fifteen days from the date of such service, and the provisions of this Act and the rules made thereunder shall, as far as may be, apply as if the amount was notified in the first instance.
