Section 191 in The West Bengal Panchayat Act, 1973
191. Action on audit report.
(1)Within two months from the receipt of the report referred to in section 190, the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned shall, at a meeting, remedy any defect or irregularity pointed out in the report and shall also inform the auditor of the action taken by it. The Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned shall give reasons or explanations in case any defect or irregularity is not removed.(2)If, within the period referred to in sub-section (1), no information is received by the auditor from the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned or if the reasons or explanations given by it for not remedying any defect or irregularity as aforesaid is not considered sufficient by the auditor, the auditor shall if he has not already exercised or does not propose to exercise the powers conferred upon him by section 192, [refer the matter to the Sub-divisional Officer in the case of a Gram Panchayat, or the District Magistrate in the case of a Panchayat Samiti, or the Divisional Commissioner in the case of a Zilla Parishad, having jurisdiction, and thereupon the Sub-divisional Officer or the District Magistrate or the Divisional Commissioner, as the case may be, shall issue such direction to the Gram Panchayat, Panchayat Samiti or Zilla Parishad, as the case may be, as he may think fit.] [Words substituted for the words 'refer the matter to the State Government within such time and in such manner as the State Government may prescribe.' by W.B. Act 17 of 1992.](2A)[ If within thirty days from the date of issue of any direction under sub-section (1), no information is received from the Gram Panchayat or the Panchayat Samiti or the Zilla Parishad, as the case may be, or if the reasons or explanations given by it for not removing the defect or irregularity pointed out in the report referred to in section 190 are not considered sufficient, the Sub-divisional Officer or the District Magistrate or the Divisional Commissioner, as the case may be, shall -(i)specially convene a meeting of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad, as the case may be, by giving seven days notice to the members for discussion of the report as aforesaid, and may appoint an observer for such meeting who shall submit a report on the proceedings of the meeting in writing, duly signed by him, within a week of such meeting;(ii)refer the matter to the State Government with his recommendation for appropriate action under section 192A, section 196B, section 213 or section 214, as the case may be:Provided that the Sub-divisional Officer or the District Magistrate or the Divisional Commissioner, as the case may be, may make recommendations under all or any of the sections 192A, 196B, 213 and 214.] [Sub-Section (2A) inserted by W.B. Act 17 of 1992.](3)It shall be competent for the State Government to pass such orders thereon as it may think fit. The orders of the State Government shall, save as provided in sections 192 and 193, be final and the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned shall take action in accordance therewith.(4)If the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned fails to comply with the order within the period specified therein, the State Government may appoint a person to carry out the order, and may determine the remuneration payable to such person, and may direct that such remuneration and any cost incurred in carrying out the order shall be paid from the fund of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned.(5)A person appointed under sub-section (4) shall, for the purpose of carrying out the order, exercise any of the powers which might have been exercised by the concerned Gram Panchayat, Panchayat Samiti or Zilla Parishad.
