Maharashtra Bare Acts 1930

The Bombay Local Fund Audit Act 1930 Complete Act

State : Maharashtra

Year : 1930

.....fails to give the intimation or explanation referred to in sub-section (1) within the period therein mentioned, the Chief Auditor shall bring the fact to the notice of the Commissioner. Thereupon the Commissioner may 1[publish in Marathi in any newspaper circulating within the jurisdiction of the local authority] such portion of the Chief Auditor's report under Section.8 as may be specified by the Chief Auditor or as the commissioner may select together with any observations which he Commissioner may make on such report. The cost of such publication shall be forthwith paid by the local authority concerned. If the cost is not so paid, the Commissioner may make an order directing any person, who for the time being has custody of any moneys on behalf of the local authority. as its officer, treasurer, banker or otherwise, to pay the amount of such cost from such money as he may have in his hands or may, from time to time, receive, and such person shall be bound to obey such order. Every payment made pursuant to such order shall be a sufficient discharge to such person from all liability to the local authority in respect of any amount paid by him out of the moneys of the local.....

Bombay Local Fund Audit Act, 1930, (Maharashtra) Preamble

Title : the Bombay Local Fund Audit Act, 1930

State : Maharashtra

Year : 1930

.....further amendments in the Bombay Act so extended.- vide Statement of Objects and Reasons.- Mah. Act No. 3 of 1961. Under the second proviso to sub-section (3) of section 10 of the Bombay Local Fund Audit Act, 1930, the Chief Auditor, Local Fund Accounts, was empowered to condone certain defects or irregularities in the accounts of any local authority which have been pointed out by him in his report and in respect of which he had not withdrawn his objection under that section, if the amount involved did not exceed rupees fifty. The Study Team on the Audit of Accounts of Panchayati Raj bodies appointed by the Government of India had recommended that the limit of waiver should be raised to rupees one hundred. It had also become necessary to raise this limit of waiver due to increase in the transactions of local authorities.- vide Statement of Objects and Reasons.- Mah. Act No. 25 of 1968. For the Local Fund wing of the Directorate of Accounts and Treasuries, new posts of Deputy Directors of Local Fund Accounts have been created and the existing Deputy Chief Auditors in the Regional Offices have been placed under their supervisory control. It was, therefore necessary to amend the.....

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

Title : Definitions

State : Maharashtra

Year : 1930

.....or, as the case may be, the Deputy Chief Auditor, Local Fund Accounts.] ________________ 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.....

Bombay Local Fund Audit Act, 1930, (Maharashtra) Section 10

Title : Local Authority to Remedy Defects. Procedure to Be Followed After Report of the Chief Auditor Under Section 8

State : Maharashtra

Year : 1930

.....fails to give the intimation or explanation referred to in sub-section (1) within the period therein mentioned, the Chief Auditor shall bring the fact to the notice of the Commissioner. Thereupon, the Commissioner may 18[publish in Marathi in any newspaper circulating within the jurisdiction of the local authority] such portion of the Chief Auditor's report under section 8 as may be specified by the Chief Auditor or as the Commissioner may select, together with any observations which the Commissioner may make on such report. The cost of such publication shall be forthwith paid by the local authority concerned. If the cost is not so paid, the Commissioner may make an order directing any person, who for the time being has custody of any moneys on behalf of the local authority, as its officer, treasurer, banker or otherwise, to pay the amount of such cost from such moneys as he may have in his hands or may, from time to time, receive, and such person shall be bound to obey such order. Every payment made pursuant to such order shall be a sufficient discharge to such person from all liability to the local authority in respect of any amount paid by him out of the moneys of the local.....

Bombay Local Fund Audit Act, 1930, (Maharashtra) Section 2

Title : Extent

State : Maharashtra

Year : 1930

1[This Act extends to the whole of the State of Maharashtra, except Greater Bombay.] ________________ 1. Section 2 was substituted for the original by Mah. 3 of 1961, section 5.

Bombay Local Fund Audit Act, 1930, (Maharashtra) Section 1

Title : Short Title

State : Maharashtra

Year : 1930

This Act may be called the Bombay Local Fund Audit Act, 1930.

Bombay Local Fund Audit Act, 1930, (Maharashtra) Section 4

Title : Liability of Local Authorities to Submit their Accounts for Audit

State : Maharashtra

Year : 1930

The accounts of any local authority whose accounts are declared by 1[the 2[State] Government], by a notification in the 3[Official Gazette], to be subject to audit under this Act shall, notwithstanding anything contained in any enactment by which such local authority is constituted or in any rules made thereunder, be subject to audit in all respects in the manner provided by or under this Act. ________________ 1. The words the Provincial Government was substituted for the words the Government by the Adaptation of Indian Laws Order in Council. 2. This word was substituted for the word Provincail by the Adaptation of Laws Order, 1950. 3. The word official Gazette was substituted for the words Bombay Government Gazette by the Adaptation of Indian Laws Order in Council.

Bombay Local Fund Audit Act, 1930, (Maharashtra) Section 5

Title : Accounts to Be Submitted for Audit at Such Period or Periods as May Be Required

State : Maharashtra

Year : 1930

1[The Chairman] of every local authority, whose accounts are declared under section 4 to be subject to audit under all accounts of its local fund in the manner and form prescribed by rules under section 15 to the auditor yearly or at such period or periods as may be required by the Commissioner. ________________ 1. These words were substituted for the original by Bom. 12 of 1949, section 3.

Bombay Local Fund Audit Act, 1930, (Maharashtra) Section 6

Title : Power of Auditor to Require Production of Documents and Attendance of Persons Concerned, Etc

State : Maharashtra

Year : 1930

.....for special reasons which shall be recorded in writing, give shorter notice than two weeks or commence special or detailed audit on the authority of 6[the State Government, Commissioner or Chief Auditor] without giving notice.] ________________ 1. This clause was substituted for the original, ibid., section 4. 2. These words were substituted for the words such document , ibid. 3. The word President was deleted, ibid., section 3. 4. The portion beginning with the words not being less and ending with the words and figures Municipal Boroughts Act, 1925 was deleted by Mah. 3 of 1961, section 7(1). 5. This proviso was added by Bom. 12 of 1949, section 4. 6. These words were substituted for the words "the Commissioner or the Examiner" by Mah. 3 of 1961, section 7(2).

Bombay Local Fund Audit Act, 1930, (Maharashtra) Section 7

Title : Penalty for Disobeying Requisition Under Section 6

State : Maharashtra

Year : 1930

(1) Any person who wilfully neglects or refuses to comply with any requisition lawfully made upon him under clause (a) or clause (b) of sub-section (1) of section 6 shall be liable on conviction before a Magistrate, to a fine which may extend to one hundred rupees : Provided that, no proceedings under this section shall be instituted except on the written sanction of the Commissioner: Provided further that, before giving such sanction the Commissioner shall call upon the person against whom the proceedings are to be instituted to show cause why the sanction should not be given. (2) No Court inferior to that of a Magistrate of the first class shall try any offence against this Act.