Section 58(2) in The Orissa Hindu Religious Endowments Act, 1951
(2)[ The accounts of every religious institution the annual income of which is calculated for the purpose of assessment of contribution for the year immediately preceding is two thousand rupees or more, shall be subject to annual audit. The accounts of every other religious institution shall be audited in alternative years or if the Commissioner so directs in any case or classes of cases, at a shorter interval.] [Substituted vide Orissa Act No. 2 of 1981]
