Section 60(3) in Hindu Religious Institutions and Charitable Endowments Act, 1997
(3)If, upon consideration of the books of accounts or of a report called for under sub-section (1) and the explanation if any submitted under sub-section (2) and after holding an enquiry in the prescribed manner, the Commissioner, the Deputy Commissioner or the Assistant Commissioner is satisfied that any person connected with the Hindu Religious Institution has been guilty of gross negligence, breach of trust or misconduct which has resulted in loss to the Hindu religious Institution, he shall record a finding accordingly.
