(1)

If the report of the auditor made under Section 17 shows, in the opinion of the Registrar, material defects in the administration of the public trust, the Registrar may require the working trustee to submit an explanation thereon within such period as he thinks fit.

(2)

If on the consideration of the report of the auditor, the accounts and explanation, if any, furnished by the working trustee, the Registrar is, after holding an inquiry in the prescribed manner and giving opportunity to the person concerned, satisfied that the trustees or any other person has been guilty of gross negligence, a breach of trust, misapplication or misconduct which has resulted in the loss to the public trust he shall determine,-

(a) the amount of loss caused to the public trust;

(b) whether such loss was due to any breach of trust, misapplication, or misconduct on the part of any person;

(c) whether any of the trustees, or any other person is responsible for such loss;

(d) the amount while any of the trustees or any other person is liable to pay to the public-trust for such loss.

(3)

The amount surcharged on any trustee or other person in accordance with clause (d) of sub-section (2) shall, subject to any order of the Court under Section 24, be paid by the trustee or person surcharged within such time as the Registrar may fix.