Section 14 in The Punjab Town Improvement Trust Rules, 1939
14.
(1)The result of each audit will be communicated in two parts :-(i)The objection statement, containing outstanding objections, shall deal with technical irregularities, omissions and defects; and(ii)the audit note dealing with matters of a general and important nature which require the particular attention of the local and higher authorities.(2)The Trust shall consider the audit note and the objection statement at a meeting held as soon as possible after their accept, and decide in a resolution or resolutions upon the actions to be taken in regard thereto. The action so taken shall be indicated on an interleaved copy, or on the margin of the audit note, which shall be sent to the Examiner, Local Fund Accounts, direct, as promptly as possible and at the latest within three months of the date of receipt of the note. A copy shall at the same time be sent to the Sate Government. A similar annotated copy under the signature of the chairman shall be kept in the Trust's office and shall be placed before the inspecting officers with the replies to the items in the objection statement attested by the chairman.(3)Subsequent correspondence shall be conducted directly between the Trust and Examiner, Local Fund Accounts. The latter may exercise his discretion in referring any points that may arise for the orders of the State Government, whose decision shall be final.
