Section 2 in The Orissa Local Fund Audit Act, 1948
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or context-(a)"Auditor" means an Auditor appointed under this Act;(b)[ "Examiner of Local Accounts" means the Examiner of Local Accounts appointed under Section 4 and includes any officer for the time being performing the duties of the Examiner of Local Accounts; and] [Substituted vide Orissa Act No. 23 of 1976.](c)"Local Fund" means any Fund not being a Cantonment Fund to the control or management of which a Local authority is legally entitled and any cess, rate, duty, or tax which such authority is legally entitled to impose and property vested in such authority.
