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State of West Bengal - Section

Section 31 in The West Bengal Comprehensive Area Development Act, 1974

31. Accounts and audit. -

(1)The accounts of the Corporation shall be maintained and an annual statement of accounts prepared in such form and in such manner as may be prescribed.
(2)The accounts of the Corporation shall be audited annually by an auditor appointed by the State Government.
(3)On receipt of the auditor's report, the Corporation shall forward the same along with the audited accounts to the State Government, and the State Government may issue such directions as it thinks fit in relation to such report and accounts, and the Corporation shall comply with such directions.