Section 26 in Tamil Nadu Local Fund Audit Act, 2014
26. Power to make rules.
(1)The Government may make rules for the purpose of carrying into effect the provisions of this Act.(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely :-(a)the manner and the form in which the accounts of a local authority or local fund shall be kept and presented;(b)the procedure to be followed by the Director in the conduct of audit and the period within which such audit shall be conducted;(c)the manner in which the matters required to be published under this Act shall be published; and(d)any other matter which is required to be or may be prescribed under this Act.(3)Every rule made or notification or order issued under this Act, shall, as soon as possible, after it is made or issued, be placed on the Table of the Legislative Assembly and if before the expiry of the session in which it is so placed or the next session, the Legislative Assembly makes any modification in any such rule, notification or order, or the Legislative Assembly decides that the rule, notification or order should not be made, the rule, notification or order shall thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule, notification or order.
