Section 21(4) in Religious Institutions Custody of Jewels, Valuables and Documents and Disposal Rules
(4)Once in five years, with reference to the first appraisement or revised appraisement and annual supplementary appraisement, a consolidation, giving effect to additions and deletions, revised appraisement of jewels and valuables in respect of all religious institutions shall be made and a report specifying the particulars referred to in sub-rule (2) shall be sent to the Commissioner.
