Deposing before the Commission, Dutta said that accounts of the Leprosy Home had problems as it had mixed up the accounts of foreign contribution available to the Evangelical Missionary Society of Mayurbhanj (EMSM) with the funds collected locally.

It is required that organisations receiving funds from foreign agencies should maintain separate account, ledger and balance sheet, he maintained.In his deposition, Umakant Nayak, chartered accountant for both EMSM and the Leprosy Home told the commission that the funds were regularly transferred from the missionary society to the Leprosy Home. He pleaded ignorance about the details of the accounts which were managed by Graham Stewart Staines.Stating that Staines was the secretary of both EMSM and the Leprosy Home, Nayak said no oneexcept the former knew about the accounts. He further stated that Staines was personally dealing with FCRA matters.

Replying to queries from senior counsel of the commission Gopal Subramanyam, Nayak said the EMSM was getting exemption for payment of income tax under Section 11 of Income-Tax Act. However, he had no knowledge if the Leprosy Home was getting such benefit, Nayak said.

Nayak said that he had not seen any documents relating to income-tax exemption. The commission asked the state counsel to submit documents relating to accounts of the two organisations and income tax exemption certificates if any.

Nayak could not tell the commission about the expenditure on individual patient admitted to the leprosy home. He also failed to explain about the necessity of purchasing medicine by the leprosy home when it was getting grants in kind from the mission. The leprosy home had received medicine worth over Rs 48,000 from the missionary society last year.

Meanwhile, the investigating team of thecommission conducting separate inquiry into the Manoharpur incident on Monday submitted its final report to the commission. Earlier, it had submitted a preliminary report on the triple murder case. However, secretary to the commission, DGR Patnaik, said another report had also been received from the investigating team. But it is not sure whether it was the final report.

Examination of one Sushil Mahanta was deferred.