Section 63 in Bihar Hindu Religious Trusts Act, 1950
63. Audit of accounts of religious trusts.
(1)The accounts of every religious trust, other than a religious trust the trustee of which has been exempted from sending a copy of the budget under the first proviso to sub-section (1) of Section 60, shall be audited and examined annually by a qualified accountant appointed as auditor by the Board.(2)The auditor may, by written notice, require the production before him of any document or the attendance before him of any person responsible for the preparation of the accounts to enable the auditor to obtain such information as he may consider necessary for the proper conduct of the audit.(3)Within a month of the completion of the audit, the auditor shall prepare a report on the accounts audited and examined and shall submit a report to the Board and deliver a copy thereof to the trustee concerned:Provided that the auditor may submit an interim report at anytime he thinks fit.(4)The report of the auditor shall include a statement of-(a)any payment which appears to him to be contrary to law or to the provisions of the budget;(b)the amount of any deficiency or loss which appears to have been incurred by the negligence or misconduct of the trustee; and(c)the amount of any sum which ought to have been, but is not brought into account by the trustee.(5)After considering such report, the Board may-(a)order that any payment referred to in clause (a) of sub-section (4) shall be allowed or that no further action shall be taken as, regards any amount referred to in clause (b) or clause (c) of the said sub-section; or(b)serve a notice on the trustee concerned requiring him to show cause within one month from the date of the service of such notice why such payment should not be surcharged or such amount should not be charged against him.(6)After considering such cause as may be shown by the trustee and affording him a reasonable opportunity of being heard, the Board may surcharge such payment or charge the amount of any loss or deficiency against him and shall in every such case certify the amount due from him.(7)A copy of the statement, if any, referred to in sub-section (4) included in the report of the auditor shall be forwarded by the Board to the State Government for such orders as the State Government may think fit.(8)Where there is a conflict between the orders of the Board under subsection (5) and (6) and the orders of the State Government under sub-section (7), the latter shall prevail.(9)The cost of the audit of the accounts of a religious trust shall be paid from the Trust Fund.
