Section 2 in The Chhattisgarh Sthaniya Nidhi Sampariksha Adhiniyam, 1973
2. Definitions.
- In the Act, unless the context otherwise requires: -(a)"Audit" includes detailed audit, Special audit, Resident audit and such other audit as the State Government may from time to time specify;(b)"Auditor" means the Director and includes all other officers appointed under section 3 to assist him;(c)"Detailed Audit" means an audit of accounts for the whole year;(d)"Director" means the Director, Local Fund Audit appointed under section 3 and includes an officer on whom powers of Director are conferred under sub-section (4) of the said section;(e)"Local Authority" means a Municipal Corporation, Municipal Council, Nagar Panchayat, Town Improvement Trust, Gram Panchayat, Janapad Panchayat, Zila Panchayat any Agricultural Produce Market Committee or any other authority legally entitled to, or entrusted by the State Government with, the control or management of a Municipal or Local Fund;(f)"Local fund" means any fund to control and management of which a local authority is legally entitled and includes the proceeds of any case, rate, duty or tax which such authority is legally entitled to impose and any property vested in such authority.(g)"Principal Officer" means -(i)In the case of a Municipal Corporation -the Municipal Commissioner.(ii)In the case of a Municipal Council the President.(iii)In the case of a Town Improvement Trust the Chairman.(iii-a) In the case of Nagar Panchayat-the President(iv)In the case of Gram Panchayat - the Sarpanch.(v)In the case of Janapad Panchayat - the President(vi)In the case of Zila Panchayat - the President(vii)In the case of an Agricultural Produce Market Committee - the chairman(viii)In the case of any other local authority such officer bearer or Officer thereof as the State Government may, by notification specify in this behalf.(h)"Special Audit" means an audit of account pertaining to specified item or series of items requiring through examination.(i)"Resident Audit" means concurrent or pre-audit of expenditure and review of receipts.(j)[ "Annual Report" means consolidated report of the contents of the audit reports, prepared by the Director Local Fund Audit as referred to in the Section 9 of the said Adhiniyam.] [Added by C.G. Act No. 9 of 2011, dated 26.4.2011.]
