Section 70(1)(c) in The Orissa Hindu Religious Endowments Act, 1951
(c)refuses or causes obstruction to the inspection by [the Commissioner] [Substituted vide Orissa Act No. 18 of 1954.], [the Deputy Commissioner] [Inserted vide Orissa Act No. 29 of 1978-w.e.f. 7.6.1978.] or Assistant Commissioner of the movable and immovable property belonging to, and all records, correspondence, plans, accounts and other documents relating to the religious institution or fails to produce them for inspection,