(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 it funds, property or inome, or moneys connected therewith, or the appropriation thereof, as the Commissioner may require and at such time and in such form as he may direct.
(2) The powers conferred by sub-section (1) may also be exercised by the Assistant Commissioner in the case of religious institutions other than maths, and by the Area Committee in the case of institutions subject to its jurisdiction.