Section 63(5) in The Orissa Hindu Religious Endowments Act, 1951
(5)Every religious institution, the annual income of which for the financial year immediately preceding, as calculated for the purpose of levy of contribution under Sub-section (4) is not less than two thousand rupees, shall pay to the fund annually for meeting the cost of auditing its accounts such further sum not exceeding one and a half per centum of its income as 2[the Commissioner] may determine.
