(1) The officer authorised by the Board shall keep regular accounts of all receipts and disbursements. Such accounts shall be kept for each calendar year separately in such form and shall contain such particulars, as may be prescribed.
(2) The accounts of the Shrine shall be audited annually by a person who is a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (Act 38 of 1949), or by such other person, as may be authorised in this behalf, by the Government.
Budget of Shrine.
Accounts.
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(3) Every auditor conducting the audit under sub-section (2) shall have access to the accounts and to all books, vouchers, other documents and records in possession of or under the control of the officer authorised by the Board.
33. If any pujari, officer, servant or any other person concerned with the administration of the Shrine—
(a) refuses, or wilfully fails to comply with the provisions of this Act or the rules framed thereunder or the orders and directions issued thereunder or obstructs any proceedings taken under this Act or the rules framed thereunder; or
(b) refuses, or wilfully fails to furnish any reports, statements, accounts or other information called for under this Act, shall be punishable with fine which may extend to one thousand rupees or in default with imprisonment for a term which may extend to one month.
34. Any person who,—
(a) having in possession, custody or control of any property, document or books of accounts belonging to the Shrine, the management and control of which has been regulated under the provisions of this Act or the rules framed thereunder, wrongfully withholds such property or documents or books of accounts from the Board or any other person duly authorised by the Government or the Board to inspect or call for the same;
(b) wrongfully obtains possession of, or retains any property, documents or books of accounts of the Board or willfully withholds or fails to furnish or deliver to the Board or any other person authorised by it in this behalf; or
(c) wrongfully removes, destroys or mutilates property, documents or books of accounts of the Shrine, shall be punishable with imprisonment for a term which may extend to one year, or with fine, or with both.