Auditor’s duty to report irregularity.

1. (1) It shall be the duty of every auditor, auditing the accounts of a society under section 12C to prepare a report relating to auditing such account and forward a copy of the same to the Inspector- -General.
2. (2) The auditor shall, in his report, specify all cases of irregular, illegal or improper expenditure, or failure or omission to recover moneys or other property thereof, and state whether such expenditure, failure, omission, loss or waste was caused in consequence of breach of trust, or misappropriation or any other misconduct on the part of the governing body or any other person.”. 10. Insertion of new section 14A Insertion of new section 14A.— After section 14 of the principal Act, the

following section shall be inserted, namely:—

“14A. Disposal of property of a dissolved society.— Notwithstanding anyting contained in section 14, it shall be lawful for the members of any society dissolved under section 13 to determine by a majority of the votes of the members present personally or by proxy at the time of dissolution of such society that any property whatsoever remaining after the satisfaction of all its debts and liabilities shall be given to Government to be utilized for any of the purposes referred to in section 1A.”.

11. Amendment of section 17 Amendment of section 17.— In section 17 of the principal Act, —

1. (1) for the words and figures “Act 43 of 1850”, wherever they occur, the words, “the Registration of Societies Order” shall be substituted.
   • (ii) for the words “passing of this Act” the words “commencement of this Act in this Union territory” shall be substituted.