Section 52 in The Darjeeling Gorkha Hill Council Act, 1988
52. Council Fund. -
(1)There shall be a fund to be called the Council Fund to be held by the General Council in trust for the purpose of this Act and all moneys realised or realisable under this Act and all moneys otherwise received by the General Council shall be credited thereto.(2)All funds as may be allocated by the Central Government or the State Government for the General Council shall be assigned to it and shall be credited to the Council Fund.(3)The General Council may, subject to the provisions of any law relating to the raising of loans by local authorities, raise with the approval of the Government loans for the purposes of this Act and create a sinking fund for the repayment of such loan.(4)The moneys credited to the Council Fund shall be applied for payment of all sums, charges and costs necessary for carrying out the purposes of this Act.(5)No payment shall be made out of the Council Fund unless such expenditure is covered by a current budget grant :Provided that the General Council may make payments in terms of refund of deposits by contractors or for urgent works undertaken in an emergency or required by the Government in the public interest or under the decree or order of a civil or criminal court against the General Council and for such other cases as may be prescribed:Provided further that such expenditure shall be reported to the General Council for taking such action under the provisions of this Act as may appear to it to be feasible for covering the amount of such payments.(6)Surplus moneys standing at the credit of the General Council shall be invested in accordance with such rules as may be made by the Government in this behalf.(7)The Government may make rules for the management of the Council Fund and for the procedure to be followed in respect of payment of moneys into the said Fund, withdrawal of moneys therefrom, the custody of moneys therein and any other matter incidental thereto or connected therewith.(8)The accounts of the General Council shall be kept in such form as may be prescribed in consultation with the Accountant-General.(9)Subject to the provisions of the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971 and the rules and the orders made thereunder, the audit of the accounts of the General Council shall be entrusted by the Government to the Comptroller and Auditor-General of India who may submit to the Government such report thereon as he may deem fit. The Government shall transmit the report to the General Council for discussion and consideration. The General Council shall return the report to the Government with comments, if any. The Government shall lay such reports with the comments of the General Council before the State Legislature.
