Section 71(4) in Madras Hindu Religious and Charitable Endowments Act, 1951
(4)The audit shall be made-(a)in the case of a religious institution the annual income of which calculated as aforesaid for the fasli year immediately preceeding is not less than one thousand rupees, by auditors appointed in the prescribed manner, who shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code;(b)in the case of any other religious institution, by an officer or servant subordinate to the Commissioner and deputed by him for the purpose.
