Section 2 in The M.P. Sthaniya Nidhi Sampariksha Adhiniyam, 1973
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)[ "Audit" includes detailed audit, special audit, resident audit and such other audit as the State Government may, from time to time, specify] [Substituted by M.P. Act No. 20 of 1979.];(b)"Auditor" means the Director and includes all other officers appointed under Section 3 to assist him;(c)"detailed audit" means an audit of accounts for the whole year;(d)"Director" means the Director, [Local Fund Audit] [Substituted by M.P. Act No. 20 of 1979.] appointed under Section 3 and includes an officer on whom powers of Director are conferred under sub-section (4) of the said section;(e)"local authority" means a Municipal Corporation, Municipal Council, Notified Area Committee, Town Improvement Trust, Gram Panchayat, Janpad Panchayat, Zila Panchayat, and Agricultural Produce Market Committee, or any other authority legally entitled to, or entrusted by the State Government with, the control or management of a municipal or local fund;(f)"local fund" means any fund to the control and management of which a local authority is legally entitled and includes the proceeds of any cess rate, duty or tax which such authority is legally entitled to impose and any property vested in such authority;(g)"Principal Officer" means,-(i)in the case of a Municipal Corporation, the Municipal Commissioner;(ii)in the case of a Municipal Council or a Notified Area Committee, the President;(iii)in the case of a Town Improvement Trust, the Chairman;(iv)in the case of a Gram Panchayat, the Sarpanch;(v)in the case of Janpad Panchayat, the President;(vi)in the case of a Zila Panchayat, the Chairman;(vii)in the case of an Agricultural Produce Market Committee, the Chairman; and(viii)in the case of any other local authority such office-bearer or officers thereof as the State Government may, by notification, specify in this behalf;(h)"special audit" means an audit of account pertaining to a specified item or series of items requiring thorough examination.(i)[ "resident audit" means concurrent or pre-audit of expenditure and review of receipts] [Inserted by M.P. Act No. 20 of 1979.].
