Section 23A in The Assam Agricultural Produce Market Act, 1972
23A. Audit of Accounts of the Market Committee.
(1)The accounts of the Market Committee shall be audited by the Director of Audit (Local Fund), Assam or in whatever name he may be called or the officer authorised by him. The Market Committee shall be deemed to be Local Authority for this purpose.(2)The Board shall undertake the matter of internal audit of the accounts of the Market Committees.(3)The forms of accounts to be maintained by the Market Committee for the purpose of audit shall be such as may be determined by the Board in consultation with the Director of Audit (Local Fund) Assam.(4)The report of Audit on the accounts of the Market Committees shall be submitted to the Board with the Comments of the Committee thereon for its onwards submission to the Government.
