Definitions

(i) 'Prescribed' means prescribed by rules made under this Act; (j) 'Schedule' means the Schedule appended to this Act; (k) 'Special Audit' means an audit of accounts pertaining to a specified items or series of items requiring thorough examination, and includes re-audit of the accounts already covered by audit as for a period specified by the Director; (l) 'State' means the State of Sikkim.