Section 10(3) in Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981
(3)The accounts of the Board and every council shall be subject to audit by an auditor appointed by the State Government in this behalf: Provided that instead of appointing any auditor under section, the State Government may, by notification in the Gazette, direct that the accounts of the Board or a council be subject to audit under the Bihar and Orissa Local Funds Ac, 1925 (B. & O. Act II of 1925) and the Board or the cil shill be deemed to be a local authority and its fund be deemed to be a local fund for the purposes of the said A.
