Dharmadayam

(1) All sums of Dharmadayam shall vest in the person charging or collecting the same as a trustee. (2) Such trustee shall before the 15th May of every year furnish in respect of every Financial year the particulars of the amounts charged or collected, to the Commissioner. (3) The Commissioner shall have power to make such enquiry as he thinks fit to verify the correctness of the accounts submitted and to take such steps as may be necessary for the utilisation of the amount for charitable or religious purposes: Provided that no amount charged or collected for a specific charitable religious purpose shall be utilized for any purpose other than one for which it was charged or collected. (4) The provisions of Chapter III other than sections 23, 24, 28 and 29 and Chapter IV shall not apply to Dharmadayam. (5) Where any person charging or collecting such sums fails to submit accounts under sub-section (2), the Commissioner shall require the person to furnish to him the accounts within a specified period and if the person fails to furnish accounts on such requisition within the period specified, he shall be punishable with fine which may extend to one thousand rupees.