Section 35 in The West Bengal Primary Education Act, 1973
35. Audit.
(1)The accounts of the Board shall be examined and audited annually in such manner as may be prescribed, by an auditor or auditors appointed by the State Government.(2)For the purpose of examination and audit under sub-section (1) the auditor may -(a)require in writing the production before him of any document relating to the Board or the assets thereof which he considers to be necessary for the proper conduct of the audit:Provided that the Board shall not be bound to submit to the auditor documents, in original, of expenditure in connection with any anti-corruption work and of expenditure for printing of question papers and certificates, but shall, if so required by the auditor, furnish extracts of such documents duly certified by the President as correct after withholding such portion of the documents as will, in the opinion of the President, tend to disclose either the identity or the sources of such expenditure;(b)require in writing the personal appearance before him of any person accountable for, or having the custody or control of, any such documents to answer any question relating thereto; and(c)require any person so appearing before him to submit a statement in writing in respect of any such document.(3)It shall be the duty of the Board and of every member thereof, and of the Secretary, the [Controller of Finance] [Words substituted for the words 'Finance Officer' by W.B. Act 17 of 2009.], if any, and the members of the staff in the service of the Board, to afford to the auditor every facility for the examination and audit of the accounts of the Board and to comply with any requisition made by the auditor under sub-section (2) and with the requirement of any rule made in this behalf.(4)Any person who willfully neglects or refuses to comply with a requisition made under sub-section (2) or with the requirement of any rule made in this behalf shall, on conviction, be punishable with fine which may extend to one hundred rupees.(5)No complaint in respect of any offence punishable under sub-section (4) shall be made except with the previous sanction of the State Government.(6)No Magistrate other than a Presidency Magistrate or a Magistrate of the first or second class shall try an offence punishable under sub-section (4).
