Section 23(3) in Puducherry Hindu Religious Institutions Act, 1972
(3)Where in the course of such inspection it appears to the Commissioner that the trustee concerned or any officer or servant working in the institution or any other person in-charge of the administration of the institution has misappropriated or fraudulently retained any money or other property or incurred irregular, illegal or improper expenditure, the Commissioner may, after giving notice to the trustee or the person concerned to show cause why an order of such charge should not be passed against him and after considering his explanation, if any, by order in writing assess the amount of the loss, if any, as a result of such action and direct the trustee or the person concerned to pay within a specified time such amount personally and further direct that in the event of failure to pay within the time specified, the same shall be recoverable under the revenue recovery law for the time being in force as if it is an arrear of land revenue.
