Section 147(1)(b) in The Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987
(b)refuses, neglects or fails to furnish such accounts, returns,reports or other information relating to the administration of theinstitution or endowment or its funds, property or income or the applicationthereof, at such time and in such manner as the Commissioner, theAdditional Commissioner, the Regional Joint Commissioner, the DeputyCommissioner or the Assistant Commissioner may require ; or