Section 56 in The Orissa Hindu Religious Endowments Act, 1951
56. Control of Collector, Assistant Commissioner and Endowment Commissioner.
(1)In exercising his powers the Executive Officer shall act under the supervision of the Collector who shall be under general control of the Commissioner.(2)The Executive Officer appointed under Section 52 shall be deemed to be a trustee for purposes of Sections 32 and 34 and Chapters VIII, IX and X.Chapter-VIII Budgets, accounts and audit
