Section 186 in The West Bengal Panchayat Act, 1973
186. Audit of accounts of fund.
(1)The accounts of the funds of a Gram Panchayat, a Panchayat Samiti or a Zilla Parishad shall be examined and audited by an auditor appointed in that behalf by the State Government at such time and place, to such extent and in such manner as the State Government may prescribe.(2)An auditor appointed under this section shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.
