Section 8(d) in Rules for the Cash Grant-in-aid to Temples and Other Religious and Charitable Institutions
(d)A regular and complete record of all movable and immovable properties including ornaments, jewelleries, gold and silver utensils etc., will be maintained at the temple and such institutions shall be open for inspection by the officers of the Devasthan Department or local Revenue Officers not below the rank of a Tehsildar.
