Section 23 in The West Bengal Valuation Board Act, 1978
23. Audit.
(1)The Board shall cause its accounts to be audited annually by an auditor to be appointed by the State Government and the auditor so appointed shall have the right to demand the production of books, accounts, documents and other papers of the Board.(2)[ The annual accounts prepared as per provisions of sub-section (2) of section 22 shall be placed to the auditor for audit. As soon as the accounts have been audited, the Board shall send a copy thereof together with a copy of the report of the auditor to the State Government.] [[Sub-section (2) Substituted by W.B. Act 17 of 2002, which was earlier as under :'(2) As soon as its accounts have been audited the Board shall send a copy thereof together with a copy of the report of the auditor thereon to the State Government.'.]](3)The Board shall comply with such directions as the State Government may, after perusal of the report of the auditor, think fit to issue in this behalf.(4)The Board shall pay out of the Fund such sum as may be determined by the State Government by way of fees [, if any,] [Words Inserted by W.B. Act 17 of 2002.] for such audit.
