Definitions.

In this Act, unless the context otherwise requires,- (a) "auditor" means the Examiner or any other person empowered by the State Government to perform the functions of an auditor under this Act; (b) "Chairman" means the president or chairman of the local authority and includes in the case of a dissolved or superseded local authority, the person or persons lawfully appointed to exercise the powers and perform the duties of such local authority and where such local authority is a gram panchayat, the expression "Chairman" includes the Sarpanch of such panchayat; (c) "detailed audit" means an audit of accounts for whole year; (d) "Examiner" means an officer appointed by the State Government to be the Examiner of Local Fund Accounts and includes any officer appointed by the State Government to perform all or any of the functions of the Examiner under this Act generally or in respect of any class of local authorities. (e) "local authority" means a local authority as defined in clause (26) of section 3 of the Bombay General Clauses Act, 1904 includes a school board constituted under the Bombay Primary Education Act, 1947; (f) "local fund" means any fund to the control or management of which a local authority is legally entitled and includes the proceeds of any cess, rate, duty or tax which such authority is legally entitled to impose, and any property vested in such authority; (g) "prescribed" means prescribed by rules made under this Act; (h) "special audit" means an audit of accounts pertaining to a specified item or series of items requiring through examination.