Section 61(2) in The Orissa Hindu Religious Endowments Act, 1951
(2)The Assistant Commissioner shall forward to [the Commissioner] [Substituted vide Orissa Act No. 18 of 1954.] a copy of every audit report received by him under Section 59 and the report, if any, of the trustee made under Sub-section (1), together with such remarks as the Assistant Commissioner may wish to make thereon.
