Bombay Local Fund Audit Act, 1930, (Maharashtra) Section 3 - Bare Act

Act Info:

¹[(1)] In this Act, unless there is anything repugnant in the subject or context,-

(a) "Auditor" means the ²[Chief Auditor] or any other person empowered by ³[the ⁴[State] Government] to perform the functions of an auditor under this Act;

⁵[(aa) "Chairman" means ⁶[in the case of the Municipal Corporation of the City of Nagpur, the Municipal Commissioner for that City, ⁷[in the case of a Zilla Parishad or Panchayat Samiti constituted under the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961, the Chief Executive Officer as defined in that Act,] and in the case of any other local authority, the president or chairman thereof;] and includes in the case of a dissolved or super seded local authority, the person or persons law fully appointed to exercise the powers and perform the duties of such local authority;]

⁸[(aaa) "Chief Auditor means the Chief Auditor, Local Fund Accounts and includes ⁹[The Deputy Chief Auditor, Local Fund Accounts (Senior) and] the Deputy Chief Auditor, Local Fund Accounts;]

⁵[(ab) "Detailed audit" means an audit of accounts for the whole year;]

¹⁰[(b) * * *;]

(c) "Local authority" mean a local authority as defined in clause (26) of section 3 of the Bombay General Clauses Act, 1904, and includes a school board constituted under the ¹¹[Bombay Primary Education Act, 1947] ¹²[and a Panchayat Samiti constituted under the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961];

(d) "Local Fund" means any fund to the control or management of which a local authority is legally entitled and includes the proceeds of any cess, rate, duty or tax which such authority is legally entitled to impose, and any property, vested in such authority;

¹³[(e) "Special Audit" means an audit of accounts per taining to a specified item or series of items requiring thorough examination.]

¹⁴[(2) On the commencement of the Bombay Local Fund Audit (Extension and Amendment) Act, 1960, any reference to the examiner of Local Fund Accounts or the Assistant Exam iner of Local Fund Accounts in any rule, requisition or order made under this Act, or in any other law for the time being in force, or in any instrument or document, shall be construed as a reference to the Chief Auditor, Local Fund Accounts or, as the case may be, the Deputy Chief Auditor, Local Fund Accounts.]

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1. Section 3 was renumbered as sub-section (1) of that section, ibid., section 6.

2. These words were substituted for the word Examiner , ibid., section 6(1)(a).

3. The words the Provincial Government were substituted for the word Government by the Adaptation of Indian Laws Order in Council.

4. This word was substituted for the word provincial by the Adaptation of Laws order, 1950.

5. Clauses (aa) and (ab) were inserted by Bom. 12 of 1949, section 2(1).

6. This Portion was substituted for the words the president or Chairman of the local authority by Mah. 3 of 1961, section 6(1)(b).

7. This portion was deemed always to have been inserted by Mah. 35 of 1963, section 80, Sch.

8. Clause (aaa) was inserted by Mah. 3 of 1961, section 6(l)(c).

9. These words were inserted by Mah. 39 of 1977, section 2.

10. Clause (b) was deleted by Mah. 3 of 1961, section 6(l)(d).

11. These words and figures were substituted for the words and figures "Bombay Primary Education Act, 1923" by Mah. 3 of 1961, section 6(l)(e).

12. This portion was deemes always to have been inserted by Mah. 35 of 1963, section 80, Sch.

13. This clause was added by Bom. 12 of 1949, section 2(2).

14. Sub-section (2) was added by Mah. 3 of 1961, section 6(2).