(1)

The budget, the balance-sheet, the income and expenditure accounts and the audit report, if any, of a public trust shall be open to inspection in the office of the Assistant Commissioner by any person having interest in such public trust on payment of such fee as may be prescribed.

(2)

Subject to such conditions and on payment of such fees as may be prescribed, the Assistant Commissioner shall, on an application made by any person having interest in a public trust grant to such person a certified copy of all or any of the documents which are open to such inspection.