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State of Jharkhand - Section

Section 79 in The Jharkhand Agricultural Produce Markets Rules, 2000

79. Accounts and Audit Inspections.

- (i) The accounts and records of the Market Committee shall be kept in such manner as the Board may direct.
(ii)The accounts of the Market Committee shall be subject to audit under section 50.
(iii)At the time of audit the Secretary or any other person authorised by the Chairman in this behalf shall cause to be produced all accounts, registers, documents and other relevant papers which may be called for by the Audit Officer for the purpose of the audit. Any explanation called for by such officer for the settlement of any discrepancy shall also be immediately furnished to him.
(iv)[ The audit memoranda shall be placed before the Market Committee for necessary consideration and reply thereto shall be submitted to the Managing Director of the Board for consideration or action, as the case may be.] [Substituted by G.S.R. 12A dated 26.9.1993.]
(v)Any person aggrieved by any surcharge or charges made may appeal to the authorities prescribed below and such authority may after making such enquiries as he considers necessary pass such orders as he thinks fit.
(a)appeal against surcharge upto Rs. 100-Assistant Director;
(b)appeal against surcharge upto Rs. 500-Director;
(c)[ appeal against surcharge above Rs. 500 before the Managing Director of the Board.] [Substituted by G.S.R. 12A dated 26.9.1993.]
(vi)Pending the disposal of such appeal all proceedings on the certificate of charge shall be stayed.
(vii)The Board may arrange internal audit of account of Market Committee by its own officer and staff.