(3)If, on a scrutiny of such proposals, and any objections and suggestions made by persons having interest in the Temple, it appears to the Commissioner that the scale of expenditure or any item in the scale of expenditure is at variance with the established usage of the Devaswom, or is not justified by its financial position, the Commissioner may call for the remarks of the Committee and if , after considering the same, the Commissioner is of the opinion that any modification is required in the scale of expenditure or any item in the scale of expenditure, he shall pass orders accordingly and such orders shall subject to the provisions of subsection (4), be final.
