Section 3 in The Orissa Local Fund Audit Act, 1948
3. Liability of Local authority to submit its accounts to audit.
- Notwithstanding anything contained in any enactment by which a Local authority is constituted, the accounts of any Local authority whose accounts are declared by the Provincial Government by notification to be subject to audit under this Act, shall be subject to audit in all respects in the manner provided by or under this Act and any provision in any such enactment or in any bye-law or rules made under such enactment inconsistent with or repugnant to the provision of this Act, or of any rule made thereunder shall, to the extent of such inconsistency or repugnancy, be deemed to have been repealed by this Act.
