(1) The trustee of a Hindu Public Religious Institution and Charitable Endowment, shall before the end of December, in each year, submit to such authority and in such form and manner as may be prescribed by the Government, a budget showing the probable receipts and disbursement of the Hindu Public Religious Institution and Charitable Endowments during the following financial year.
(2) Every such budget shall make adequate provisions for:-
(a) the scale of expenditure for the time being in force and customary expenditure;
(b) the due discharge of all liabilities binding on the institution and endowment;
(c) expenditure on religious, educational and charitable purposes not inconsistent with the objects of the institution;
(d) for the encouragement and the spread of religious instructions according to the tenets of the religious institution;
(e) expenditure on the repairs and renovations of the buildings and preservation and protection of the properties and assets of the Hindu Public Religious Institution and Charitable Endowment;
and
(f) the amount of expenditure that may be incurred by a trustee under section 17.
(3) The Commissioner may, on receipt of the budget, make such alterations, omissions or additions therein as he may deem proper.
(4) Notwithstanding anything contained in any other law for the time being in force or in any custom, usage or practice to the contrary, the provisions made for remuneration of any office holder or for any other item of expenditure in respect of any religious institution and endowment may be increased, decreased or modified by the Commissioner if such increase, decrease or modification is considered necessary in view of the financial condition and the interest of the religious institution and the endowment.
(5) A trustee may, within one month of the date of the receipt by him of order passed by the Commissioner under sub-section (3) or sub-section (4) prefer an appeal against such order to the Financial Commissioner.
THE HIMACHAL PRADESH HINDU PUBLIC RELIGIOUS INSTITUTIONS AND CHARITABLE ENDOWMENTS ACT, 1984 17 1[(6) The annual budget including audit and accounts statement shall be placed before the Management Committee for its approval.]