Accounts and Audit of Board.

Tax201131 sections6 chapters

Chapter IV FINANCE, ACCOUNTS AND AUDITS

Statutory text

(1) The Board shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be determined by the State Government in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the Board shall be audited by the Comptroller and Auditor-General of India at such intervals as may be determined by him and any expenditure incurred 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 appointed by him in connection with the audit of the accounts of the Board under this Act shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General of India generally 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, as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf, together with the audit report thereon shall be forwarded annually to the State Government by the Board and the State Government shall cause the audit report to be laid, as soon as may be after it is received, before each House of the State Legislature.

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