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State of Telangana - Section

Section 12 in Telangana State Audit Act, 1989

12. Penalties.

(1)
(a)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 on conviction be punishable with fine which may extend to five thousand rupees.
(b)Any person who is convicted under clause (a) fails to comply with any such requisition shall be punishable for each day after conviction during which he continues to persist in his offence, with a fine not exceeding five hundred rupees.
(2)No prosecution for any offence punishable under this Act shall be instituted except with the previous sanction of the Director.
(3)Before issuing such sanction under sub-section (2), the Director shall give a reasonable opportunity to the person against whom the proceedings are to be instituted, to show cause why the sanction for such prosecution shall not be given.
(4)No court inferior to that of a Magistrate of the First Class shall try any offence punishable under this Act.