Trustee to furnish accounts, returns, etc.

(1) The trustee of every religious institution shall furnish to the Commissioner such accounts, returns, reports or other information relating to the administration of the institution, its funds, property or income or moneys connected therewith, or the appropriation thereof, as the Commissioner may require and at such time and in such forms as he may direct. (2) Without prejudice to the provisions contained in sub-section (1), the Assistant Commissioner in the case of any religious institution other than a math may require the trustee of such religious institution to furnish to him such accounts, returns, reports or other information relating to the administration of the institution, its funds, property or income or moneys connected therewith or the appropriation thereof and at such time and in such form as he may direct.