Section 45 in The West Bengal Maritime Board Act, 2000
45. Accounts of Board and audit thereof.
(1)The Board shall maintain proper accounts and other relevant records and prepare the annual statement of accounts including balance sheets in such Form as may be approved by the State Government.(2)The accounts of the Board shall be audited once in every year and, if so required by the State Government concurrently with the compilation of such accounts by an auditor appointed by the State Government in consultation with the Comptroller and Auditor General of India (hereinafter referred to as the Auditor), and any amount payable to the Auditor by the Board for such audit shall be debited to the general account of the Board.(3)The Auditor shall have the same rights, privileges and authority in connection with the audit of the accounts of the Board as the Comptroller and Auditor General of India has in connection with the audit of the Government Accounts and, in particular, shall have the right to demand production of books of accounts, connected vouchers and other documents of the Board.
