Rectification of defects detected by Commissioner

Without prejudice to the provisions of section 61, where the Commissioner either suo motu or on a report made by the Deputy Commissioner, the Assistant Commissioner or any other officer has reason to believe that the trustee or any other person was guilty of illegal expenditure or of causing loss or waste of money or other property, by misconduct misapplication, collusion, fraud, breach of trust, misappropriation, or negligence, the Commissioner, may after such enquiry as may be necessary and after giving an opportunity to the trustee or other person concerned to make his representation –