Section 33 in West Bengal Agricultural Produce Marketing (Regulation) Rules, 1982
33. Audit
. (1) The accounts of the market committee in respect of a market year shall be audited within three months from the close of the market year by such auditor as may be approved by the Board and the fees payable to the auditor shall be paid out of the market committee fund.(2)The market committee shall cause to be produced all such accounts, registers, documents, vouchers, receipts and other relevant papers as may be called for by the auditor for the purpose of audit and shall furnish all explanations as may be called for by the auditor for the settlement of any discrepancy in the accounts or for understanding any point relating to the accounts.(3)The audited statement of accounts of the market committee together with the audit report and the annual administration report shall be placed before the market committee at a special annual meeting for consideration and reply to the observations, if any, of the audit.(4)The audited statement of accounts together with the audit report, the replies of the market committee to the audit observation and the annual administration report shall be authenticated by the Chairman or the Vice-Chairman, any other member of the market committee and its Secretary and preserved as a permanent record.
