Section 7 in The Orissa Local Fund Audit Act, 1948
7. Penalty for disobeying direction of Auditor.
- Any person who wilfully neglects or refuses to comply with any direction of the Auditor under Section 6 shall be liable on conviction before a Magistrate to a fine not exceeding one hundred rupees :Provided that no proceedings under this section shall be instituted except with the previous written sanction of the Examiner of Local Accounts.
