Chapter X FINANCE, ACCOUNTS AND ANNUAL REPORTS OF AMBAJI

32. (1) The Ambaji Pilgrimage Tourism Authority shall establish a fund to be called the "Ambaji Pilgrimage Tourism Authority fund". (2) The following shall form part of, or be paid in to, the fund. (a) all money received by the Ambaji Pilgrimage Tourism authority by way of grants, loans, advances, fees, development charges or otherwise; (b) all money derived from its undertakings, projects and other sources; (c) bequests, donations made to the Authority, if any. (d) all money received by the Ambaji Pilgrimage Tourism Authority in any other manner or from any other source. (3) The fund of the Ambaji Pilgrimage Tourism Authority shall be applied towards the expenses of the authority including expenses incurred in the exercise of its powers and discharge of its functions and for achieving the objects of this Act (4) The Ambaji Pilgrimage Tourism Authority fund shall be kept in any Scheduled Bank as defined in the Reserve Bank of India Act, 1934 or in any bank authorized by the State Government in this behalf or invested in such manner as may be prescribed. (5) The State Government may make such grants, advances and loans to Ambaji Pilgrimage Tourism Authority as the State Government may deem necessary for the performance of its functions under this Act on such terms and conditions as the State Government may determine.

33. The Ambaji Pilgrimage Tourism Authority may, from time to time, borrow for such period and upon such terms, as the State Government may approve, any sum of money necessary for the purpose of achieving the objects of this Act.

34. (1) Any sum due to the Ambaji Pilgrimage Tourism Authority under this Act shall be a first charge on the plot on which it is due, subject to the prior payment of land revenue, if any, due to the State Government thereon. (2) It shall be competent for the Ambaji Pilgrimage Tourism Authority to recover any sum due to it which is not paid on demand on the day on which it becomes due or on the day fixed by the Ambaji Pilgrimage Tourism Authority by way of distress and sale of the goods and chattel of the defaulter, as if the amount thereof were a property tax due by the said defaulter.

35. (1) The Ambaji Pilgrimage Tourism Authority shall maintain proper accounts and other records and prepare an annual statement of accounts, including the income and expenditure accounts and the balance sheet, in such form and in such manner as may be prescribed and shall forward to the State Government. (2) The accounts of the Authority shall be subject to the audit every year by the Accountant General of the State and any expenditure incurred by him in connection with such audit shall be payable by the Authority to the Accountant General.

36. (1) The Ambaji Pilgrimage Tourism Authority shall during each financial year, prepare an annual report giving a true and full account of its activities during the previous financial year and an account of the activities likely to be undertaken by it in current financial year and submit it to the State Government. (2) The State Government shall cause every such report along with the audited annual accounts for the year to be laid before the State Legislature as soon as may be after the receipt of the report under sub-section (1).

37. The Ambaji Pilgrimage Tourism Authority shall provide to its employees the benefits of EPF scheme applicable under the prevailing law.