Definitions

In this Act, unless there be anything repugnant in the subject or context,- (1) "Auditor" means an auditor appointed under this Act ; (2) "Examiner of Local Fund Accounts" means a person appointed as such under this Act and includes any person for the time being performing the duties of an Examiner of Local Fund Accounts ; (3) "Local Accounts" or "Accounts of a Local Authority" means the accounts of the local fund and of all other property vesting in or under the control or management of any local authority other than a cantonment authority ; (4) "Local Fund" means any fund vested in or under the control or management of a Municipal Board, Town Committee, Local Board, Village Authority or the Local Authority not being a cantonment authority and includes any fund declared by the State Government to be a Local Fund for the purposes of this Act ; (5) "Person accounting" or "Accounting Officer" with reference to any local fund means any person charged with the preparation or maintenance of any accounts (including estimates, measurement books, bills etc.) connected with the fund that may be prescribed under this or any other Act ; (6) "Prescribed" means, prescribed by rules made under this Act ; and (7) "Tribunal" means any officer appointed by the State Government to be the tribunal for the purpose of this Act.