Section 23 in Himachal Pradesh Hindu Public Religious Institution and Charitable Endowments Act, 1984
23. Accounts.
(1)The trustee of every Hindu Public Religious Institution and Charitable Endowment shall keep regular accounts of all receipts and disbursements. Such accounts shall be kept for each calendar year separately in such form and shall contain such particulars as may be specified by the Commissioner.(2)Wherever the Commissioner has reason to belief that,-(a)the trustee is not keeping regular accounts of all receipts and disbursements as required under sub-section (1); or(b)the expenditure in relation to a Hindu Public Religious Institution and Charitable Endowment is not being incurred in accordance with budget approved under section 22; or(c)it has become necessary to ascertain the fiscal position of the Hindu Public Religious Institution and Charitable Endowment; the Commissioner may direct the trustee-(i)to furnish the true and audited accounts of such institution and endowment, and in relation to such period as may be specified by the Commissioner; or(ii)where the accounts are not annually audited to get the accounts in relation to such period as may be specified by the commissioner, audited by a person who is a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949) or by such other person as may be authorised in this behalf by the Government.(3)Every auditor conducting the audit under subsection (2) shall have access to the accounts and to all books, vouchers, other documents and records in possession of, or under the control of, the trustee. The trustee shall provide to such auditor all facilities for such access.
