Section 31 in The Rabindra Mukta Vidyalaya Act, 2001
31. Audit.
(1)The accounts of the [Council] [Word substituted for the word 'Vidyalaya' by W.B. Act 13 of 2006.] shall be examined and audited annually by an auditor or auditors appointed by the State Government in such manner as may he prescribed by rules.(2)For the purposes of examination and audit under sub-section (1), an auditor appointed under that sub-section may -(a)require, in writing, the production before him of any document relating to [financial matter of] [Words inserted by W.B. Act 7 of 2002.] the [Council] [Word substituted for the word 'Vidyalaya' by W.B. Act 13 of 2006.] or the assets thereof which he considers to be necessary for the proper conduct of the audit;(b)require, in writing, the personal appearance before him of any person accountable for, or having the custody or control of, any such document to answer any question relating thereto; or(c)require any person so appearing before him to submit a statement in writing instead of any such document.(3)It shall be the duty of the [Council] [Word substituted for the word 'Vidyalaya' by W.B. Act 13 of 2006.] and every member thereof and of the Secretary and other officers and employees in the service of the [Council] [Word substituted for the word 'Vidyalaya' by W.B. Act 13 of 2006.] to afford to the auditor every facility for the examination and audit of the accounts of the [Council] [Word substituted for the word 'Vidyalaya' by W.B. Act 13 of 2006.] and to comply with any requisition made by the auditor under sub-section (2) and the requirements of any rule made in this behalf.(4)Any person who wilfully suppresses, or refuses to comply with, any requisition made under sub-section (2) or refuses to comply with the requirement of any rule made in this behalf shall, on conviction, be punished with fine which may extend to live thousand rupees.(5)No complaint in respect of any offence punishable under sub-section (4) shall be made except with the previous sanction of the State Government.(6)No Magistrate, other than a Metropolitan Magistrate or a Judicial Magistrate of the First Class, shall try an offence punishable under sub-section (4).
