Section 90(2) in Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959
(2)If, on a consideration of the audit report and the report of the trustee and after such inquiry as may be necessary, the [Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner] [Substituted by section 48(1) of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996).], as the case may be, thinks that the trustee or any other person was guilty of irregular, illegal or improper expenditure, or of loss or waste of money or other property thereof caused by failure to recover moneys due or other property belonging to the religious institution or by neglect or misconduct or misapplication or collusion or fraudulent transactions or breach of trust, the [Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner] [Substituted by section 48(1) of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996).], as the case may be, may after giving notice to the trustee or such person to show cause why an order of surcharge should not be passed against him and after considering his explanation, if any, by order certify the amount so spent or the amount or value of the property so lost or wasted, and direct the trustee or such person to pay within a specified time such amount or value personally:Provided that if, in respect of any expenditure or dealing with the property of the institution, the trustee or such person, had obtained the directions of the [Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner] [Substituted by section 48(1) of the Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 1996 (Tamil Nadu Act 39 of 1996).], as the case may be, and had acted in accordance with such directions, he shall not be held liable.
