(2)If, on the consideration of the report of the auditor and the result of the inspection, the accounts and the explanation, if any, furnished by the working trustee, the Assistant Commissioner is, after holding an inquiry in the prescribed manner and giving opportunity to the person concerned, satisfied that the trustee or any other person has been guilty of gross negligence or breach of trust, misapplication or misconduct which has resulted in loss to the public trust he shall determine -(a)the amount of loss caused to the public trust,(b)whether such loss was due to any breach of trust misapplication or misconduct on the part of any person,(c)whether the trustee or any other person is responsible for such loss, and(d)the amount which the trustee or any other person is liable to pay to the public trust for such loss.
