Section 14 in Puducherry Hindu Religious Institutions Act, 1972
14. Accounts and audit.
(1)Every institution shall maintain regular accounts of all receipts and expenditure and the accounts shall be kept for each financial year separately and in such form and shall contain such particulars as may be prescribed.(2)The accounts of every institution shall be audited by auditors appointed by the Government and such auditors shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Central Act 45 of 1860).(3)It shall be the duty of the Board and the Executive Officer and of all the officers and servants working under them, and any person having concern in the administration of the institution, to produce before the auditors, all accounts, records, correspondence, plans, other documents and movable property including cash and ornaments relating to the institution and to furnish them with such information as may be required and afford them all such assistance and facilities as may be necessary or reasonable and as may be required in regard to the audit of the accounts of institution.(4)Every institution whose annual income as assessed by the auditors is not less than one thousand rupees shall pay to the Government annually for meeting the cost of auditing its accounts such contribution not exceeding one and a half per centum of its income as the Commissioner may determine.(5)The provisions of section 12, shall as far as may be, apply to the recovery of the contribution under sub-section (4), as they apply to the recovery of contributions under that section.
