Section 5, Odisha Hindu Religious Endowments Act, 1952 [S2E-GND]

As at 7 September 2026. In force from 26 September 1952.

In Odisha Hindu Religious Endowments Act, 1952 [A11-XWS]. This text from 26 September 1952. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 5, Odisha Hindu Religious Endowments Act, 1952 [S2E-GND]. Machine: S2E-GND.

5. Prohibition of the audit of accounts of a trust without licence.—No person shall undertake the audit of accounts of a trust except under and in accordance with the conditions of a licence granted under section 6: Provided that nothing in this section shall apply to the audit of accounts of a trust undertaken by or on behalf of the Central Government or a State Government.

Defined terms in this text (1)

trust: Section 2, Odisha Hindu Religious Endowments Act, 1952 [S2EGJ3] (In this Act, unless the context otherwise requires,—): "trust" means an obligation annexed to the ownership of property, and arising out of a confidence reposed in and accepted by the owner, or declared and accepted by him, for the benefit of another, or of another and the owner

trust: 18 more definitions.

Made under this section, or naming it (0)

none

Cited by (1)

Section 31, Odisha Hindu Religious Endowments Act, 1952 [S2E-HFR], 26 September 1952, Band A. "section 5".

Not held (0)

none

Duties published under this section (0)

none