Section 21(2)(l) in The Orissa Hindu Religious Endowments Rules, 1959

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State of Odisha - Subsection

Section 21(2)(l) in The Orissa Hindu Religious Endowments Rules, 1959

(l)The auditor shall also mention in his report-

(i)Contents of the audit report - (i) Cases of illegal transfers of immovable properties by the trustee;

(ii)cases of illegal exchange on conversion of movable properties into cash or properties of any other description;

(iii)whether there was any necessity for such a transfer, exchange or conversion at the time when it was done and whether the deity or the institution has been benefited by such transfers, exchange or conversion;

(iv)in case of conversion into cash, whether the amount so obtained was at the prevailing market rate at the time Of conversion ; and

(v)any other suggestion for decreasing the expenditure of the institution.

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State of Odisha - Subsection

Section 21(2)(l) in The Orissa Hindu Religious Endowments Rules, 1959