Section 60(1) in Hindu Religious Institutions and Charitable Endowments Act, 1997
(1)The Commissioner, the Deputy Commissioner or the Assistant Commissioner or any other Officer generally or specifically empowered by the State Government in this behalf shall have the power;(a)to enter upon and inspect or cause to be entered upon and inspected any property belonging to a Hindu Religious Institution :(b)to call for any extract from or inspect any proceedings of any Hindu Religious Institution and any books of account in the possession of or under the control of the Chairman, Manager, Executive Officer or any other person managing the affairs of such institution ;(c)to call for any return, statement, account or report which he may think fit, from any person connected with a Hindu Religious institution ;Provided that in entering upon any property belonging to a religious institution, the officers making the entry and inspection shall not enter without first giving reasonable notice to the Chairman, Manager, Executive Officer or other person and shall not conduct himself without due regard to the religious practice, custom or usage of the Institution.
