section 69
Accounts and audit
The Jammu and Kashmir Electricity (Supply) Act, 1948(2) The accounts of the Board shall be audited by the Comptroller and Auditor-General of India or by such person as he may authorize in this behalf and any expenditure incurred by him in connection with such audit shall be payable by the Board to the Comptroller and Auditor-General of India. (3) The Comptroller and Auditor-General of India and any person authorized by him in connection with the audit of the accounts of the Board shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of Government accounts and in particular shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers, and to inspect any of the offices of the Board. (4) The accounts of the Board by certified as the Comptroller and Auditor-General of India or any other person authorized by him in this behalf together with the audit report thereon shall be forwarded to the Authority ard to the State Government within six months of the close of the year to which the accounts and audit report relate and that Government may issue such instructions to the Board in respect thereof as it deems fit and the Board shall comply with such instructions. (5) The State Government shall- (a) Cause the accounts of the Board together with the audit report thereon forwarded to it under sub-section (4) to be laid annually before the State Legislature; and (b) Cause the accounts of the Board to be published in the prescribed manner and make available copies thereof on sale at a reasonable price. (6) The provisions of sub-section (3) of Sec. 4-B shall apply in relation to any rules made by the Central Government under sub-section (1) as they apply in relation to rules made by that Government under Chapter II.
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