Section 60(2) in Hindu Religious Institutions and Charitable Endowments Act, 1997
(2)If, on inspection or examination of the books of accounts or of a report called under sub-section (1), any act or omission on the part of the Chairman, Manager, Executive Officer or any other person connected with the institution is found resulting in loss to the institution, the Commissioner, the Deputy Commissioner or the Assistant Commissioner, as the case may be, shall require such person to submit an explanation within such time, as he thinks fit.
