Section 25 in New Town, Kolkata Development Authority Act, 2007
25. Appointment and Power of the Auditors.
(1)The accounts of the Development Authority shall be audited by the State Government or by the Auditors appointed in that behalf by it.(2)The Member-Secretary shall submit accounts to the Auditors as required by them.(3)The Auditors so appointed may-(a)require, by written notice production before them or before any officer subordinate to them of any document, which they consider necessary for the proper conduct of audit;(b)require, by written notice, any person, accountable, for or having the custody or control of, any documents, to appear in person before them or before any officer subordinate to them;(c)require any person so appearing before them or before any officer subordinate to them to make and sign a declaration with respect to such documents or to answer any question or to prepare and submit any statement; and(d)cause physical verification of any stock of articles in course of examination of accounts.(4)The Auditor may, after giving the person concerned an opportunity of being heard, disallow any item of accounts contrary to the provision of this Act and surcharge the amount of any illegal payment on the person making or authorising it, and charge against any person responsible therefor the amount of any deficiency or loss incurred by the negligence or misconduct of such person or any amount which ought to have been, but is not, brought into accounts by such person, and shall, in every such case, certify the amount due from such person:Provided that any person aggrieved by an order of payment of certified sums may appeal to the State Government whose decision on such appeal shall be final.(5)Any person who wilfully neglects or refuses to comply with the requisition made by an Auditor shall, on conviction by a court be punishable with fine which may extend to one thousand rupees in respect of each item included in the requisition.
