Section 9 in Tamil Nadu Local Fund Audit Rules, 2016
9. Penalty for disobeying requisition under section 8.
(1)If a notice under clauses (a) and (b) of sub-section(1) of section 8 of the Act is not complied with, within the period specified therein the auditor shall send the papers to his controlling authority, with a brief statement of facts for further action.(2)The controlling officer, not below the rank of Assistant Director or the officer delegated by the Director to do so, on receipt of the brief statement from the auditor, shall issue show cause notice in Form-E under section 9 of the Act calling for explanation with a reasonable time limit of fifteen days and on receipt of explanation, may either accept the reasons if genuine or if found unacceptable, proceed to impose penalty as follows : -(a)(i)in cases of non-production of records, where man days for audit exceed fifteen days, the penalty imposed shall be a minimum of one thousand rupees upto a maximum of five thousand rupees proportionate to delay of the man days and the number of days of non-production of records;(ii)in cases where man days for audit is less than fifteen days the penalty imposed shall be one thousand rupees only.(b)(i)in cases of non-appearance, where man days for audit exceed fifteen days, the penalty imposed shall be a minimum one thousand rupees upto a maximum five thousand rupees proportionate to delay of the man days and the number of days of non-appearance;(ii)in cases where man days for audit is less than fifteen days the penalty imposed shall be one thousand rupees only.(3)The penalty specified above shall be imposed on each individual officer or member of any local authority or local fund responsible for non-production of records or failure to appear in person separately for each case.(4)The penalty imposed against any person shall be recovered from the salary of the individual and not from the funds of the local authority or local fund.
