Section 2 in Rajasthan District Board Account Rules
2. Definitions.
- In these rules unless there is anything repugnant in the subject or context:-(a)"Act" means the Rajasthan District Boards Act, 1954.(b)"Board" means a District Board established under the Rajasthan District Boards Act, 1954 and shall include, in any case where a power is expressed as being conferred or a duty as being imposed on a board, a Committee appointed by a Board, any member, officer or servant of the Board authorised or required under that Act to exercise the powers or perform the duty.(c)"Auditor" means the Examiner, or any other person empowered by the State Government to perform functions of an Auditor under the Local Fund Audit Act, 1954.(d)"Examiner" means the Examiner, Local Fund Accounts and includes Deputy or Assistant Examiner of Local Fund Ac counts.(e)"Form" means forms appended to these rules.(f)"Chairman" means the Chairman of a District Board and includes the Vice Chairman of the District Board when acting for the Chairman.(g)"Recurring Charge" is a charge which involves a liability beyond the financial year in which it is originally sanctioned.(h)"Treasury" means a Government Treasury or Sub-Treasury or a Bank to which the Government Treasury business has been made over and includes a Banker or person acting as a Banker with whom the District Board fund is kept under section 148 of the Act.(i)"Treasury Officer" includes a Banker or person acting as a banker with whom District Board fund is kept.(j)"work" the term "work" when used by itself in a comprehensive sense applied not only to works of construction and repair, but also to other individual objects of expenditure connected with the supply, repair and carriage of tools plants or other objects.(k)"Head of office" means any person declared as such by the Board.(l)"Accountant" means any person, who maintains the accounts of the Board.(m)"Competent authority" means Government or any other authority to whom the powers have been delegated by the Government.(n)"Servant of the Board" means a person in the pay and service to the Board.
