The trustee shall provide to such auditor all facilities for such access.

Penalty for refusal by trustees etc. to comply with the provisions of this Act If any trustee, officer, servant, agent, pujari or any other person concerned with the administration of the Hindu Public Religious Institution and Charitable Endowment-

1. (a) refuses, or wilfully fails to comply with the provisions of this Act or the orders and directions issued thereunder or obstructs any proceedings taken under this Act; or
2. (b) refuses, or wilfully fails to furnish any reports, statements, accounts or other information called for under this Act; he shall be punished with fine which may extend to rupees one thousand or in default with imprisonment for a term which may extend to one month.