Section 9(2) in Tamil Nadu Local Fund Audit Rules, 2016
(2)The controlling officer, not below the rank of Assistant Director or the officer delegated by the Director to do so, on receipt of the brief statement from the auditor, shall issue show cause notice in Form-E under section 9 of the Act calling for explanation with a reasonable time limit of fifteen days and on receipt of explanation, may either accept the reasons if genuine or if found unacceptable, proceed to impose penalty as follows : -(a)(i)in cases of non-production of records, where man days for audit exceed fifteen days, the penalty imposed shall be a minimum of one thousand rupees upto a maximum of five thousand rupees proportionate to delay of the man days and the number of days of non-production of records;(ii)in cases where man days for audit is less than fifteen days the penalty imposed shall be one thousand rupees only.(b)(i)in cases of non-appearance, where man days for audit exceed fifteen days, the penalty imposed shall be a minimum one thousand rupees upto a maximum five thousand rupees proportionate to delay of the man days and the number of days of non-appearance;(ii)in cases where man days for audit is less than fifteen days the penalty imposed shall be one thousand rupees only.
