Section 33(3) in Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959
(3)Where in the course of such inspection, it appears that the trustee of the institution concerned, or any of the officers or servants working under him, his agent or any other person having concern in the administration of the institution past or present, has misappropriated or fraudulently retained any money or other property or incurred irregular, illegal or improper expenditure, [the Commissioner] [Substituted by Tamil Nadu Act 39 of l996.] may, after giving notice to the trustee or person concerned 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 of such person to pay within a specified time such amount personally and not from the funds of the institution.The procedure laid down in sub-sections (3) to (7) of section 90 shall apply to recovery of amount of surcharge.
