Section 13(5) in Puducherry Hindu Religious Institutions Act, 1972
(5)The institution shall, within two months after the close of every financial year, submit to the Commissioner in such form as may be prescribed, a statement of the actual receipts and expenditure relating to that year with particulars of expenditure, if any, incurred, which is not provided for in the budget including the supplementary or revised budget with reasons therefor and the Commissioner may, after considering the reasons given by the institution, approve such expenditure.
