(1) The officer authorized 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 (No. 38 of 1949), or by such other person as may be authorized in this behalf by the Government.
(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 authorized by the Board.
33. If any pujari, officer, servant or any other person concerned with the administration of the Shrine,-
(a) refuses or willfully fails to comply with the provisions of this Act or the rules framed there under or the orders and directions issued there under or obstructs any proceedings taken under this Act or the rules framed there under; or
(b) refuses or willfully fails to furnish any reports, statements, accounts or other information called for under this Act, he shall be removed without any notice.
34. Any person who,-
(a) having 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 there under, wrongfully withholds such property or documents or books of accounts from the Board or any other person duly authorized by the Government or the Board to inspect or call for the same; or
(b) wrongfully obtains possession of or retains any property, document or books of accounts of the Board or willfully withholds or fails to furnish or deliver to the Board or any other person duly authorized by it in this behalf; or
(c) wrongfully removes, destroys or mutilates property, documents or books of accounts of the Shrine, Accounts.
Penalty for refusal by Pujaris, etc. to comply with the provisions of this Act.
Penalty for wrongful withholding of property obliging to Shrine.
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 23, 2016 235 (PASUA 2, 1938 SAKA) shall be punishable with imprisonment for a term which may extend to one year, or with fine, or with both.