Vidhi Codex

section 65

Rectification of defects disclosed in audit and order of surcharge against trustee

The Odisha Hindu Religious Endowments (Amendment) Act, 2018
Civil201889 sections
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Statutory text
  1. (1) The Administrator shall send a copy of every audit report relating to the accounts of a religious institution to the trustee thereof, and it shall be the duty of such trustee to remedy any defects or irregularities pointed out by the Auditor and report the same to the Administrator.
  2. (2) The Administrator shall forward to the Board the report, if any, of the trustee made under sub-section (1), together with such remarks as he may make thereon.
  3. (3) If, on a consideration of the report of the Auditor along with the report, if any, of the trustee the Board is satisfied that the trustee or any employee of the institution concerned with the management of the trust property was guilty of misappropriation or wilful waste of the funds of the institution or of gross negligence resulting in a loss to the institution, it may, after giving notice to the trustee or to the employee, as the case may be, 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 lost and direct the trustee or the employee concerned to pay such amount personally, within such time as may be specified in the order.
  4. (4) The trustee or the employee who is aggrieved by an order made under sub-section (3) may, within one month of the receipt of the order, prefer an appeal before the Tribunal.
  5. (5) The sum specified in the order of surcharge shall be paid within the time specified in such order, unless the trustee or, as the case may be, the employee has appealed to the Tribunal to modify or set aside the order and has obtained an order for stay.
  6. (6) An order of surcharge made under this section against a trustee or employee shall not bar a suit for accounts against him except in respect of matters finally dealt with by such order.
  7. (7) The Collector of the district, in which is situate any property of the trustee or the employee from whom an amount by way of surcharge is recoverable, shall, on a requisition made by the Administrator recover such amount as if it were an arrear of land revenue and pay the same to the religious institution concerned.

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