Vidhi Codex

section 89

Accounts.

The Daman and Diu Panchayat Regulation, 2012
Infrastructure2012102 sections8 chapters
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Chapter VI I

Statutory text
  1. (1) The District Panchayat shall, in such time and in such manner as may be Budget. prescribed prepare i n each financial year a budget of its estimated receipts and payments for the following year and submit it to the Secretary Panchayat who shall place it before the Administrator through the Finance Department of Union territory Administration.
  2. (2) The Secretary Panchayat may, within such period as may be prescribed,, either approve the budget or return it to the District Panchayat through District Planning Committee for such modification as he may direct. EXTRAORDINARY No. : 32 DATED : 17TH AUGUST, 2012. Audit.
  3. (3) if any modifications are made under sub-section
  4. (2) the budget shall be rr-submitted within such period as may be specified by the Secretary Panchayat.
  5. (4) No expenditure shall be incurred by the District Panchayat unless the budget is approved by the Administrator.
  6. (5) The District Panchayat may, at any time during the year for which annual budget estimates has been approved, prepare a revised or supplementary budget which shall be considered and approved by the Administrator in the same manner as an original budget under sub- section (2). 90. (1) The accounts ofthe District Panchayat shall be audited in such manner as may be prescribed.
  7. (2) The audit shall be carried out by such officer as the Administrator may appoint in this behalf and that officer shall within one month of the completion of the audit forward copies of the audit report to the Secretary Panchayat.
  8. (3) The Secretary Panchayat may after considering the report and after making such further enquiry as he may consider necessary, disallow , under intimation to the Administrator, any item which appears to him contrary to law and surcharge the same on the person making or authorising the illegal payment and shall:-
    • (a) if such person is a member of the District Panchayat proceed against him in the manner specified in section %;
    • (b) if such person is not a member of the District Panchayat, obtain the explanation of the person and direct such person to pay to the District Panchayat the amount surcharged within a specified period and if the amount is not paid within the specified period, the Secretary Panchayat shall cause it to be recovered as an arrear of land revenue and credit it to the District Panchayat Fund.
  9. (4) Any person, aggrieved by an order of the Secretary Panchayat under sub
    • • section
  10. (3) may, within thirty days of the date of the order, prefer an appeal to the Administrator whose decision on such appeal shall be final. Administrative

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