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State of West Bengal - Section

Section 145 in The Howrah Improvement Act, 1956

145. Board to remedy defects pointed out by auditor.

(1)It shall be the duty of the Board forthwith to remedy any defects or irregularities that may be pointed out by the auditor.
(2)If there is a difference of opinion between the Board and the auditor or if the the Board do not remedy any defect or irregularity with in a period considered by the auditor to be reasonable, the matters shall be referred to the State Government within such time and in such manner as the State Government may prescribe by rule and it shall be competent to the State Government to pass such orders thereon as it thinks fit. The orders of the State Government shall be final and the Board shall take action in accordance therewith.
(3)If within any period fixed by an order made by the State Government under sub-section (2), the Board fail to comply with such order, the State Government may direct the Chairman to comply with the order and the cost of taking action by the Chairman for complying with the order shall be a charge on the revenue account of the Board.