Section 26 in The West Bengal Industrial Infra-Structure Development Corporation Act, 1974
26. Concurrent and special audit of accounts.
(1)Notwithstanding anything contained in section 25, the State Government may order that there shall be concurrent audit of the accounts of the Corporation by such person as it thinks fit. The State, Government may also direct a special audit to be made, by such person as it thinks fit, of the accounts of the Corporation relating to any particular transaction or to a particular period.(2)When an order is made under sub-section (1), the Corporation shall present or cause to be presented for audit such accounts and shall furnish to the person referred to in sub-section (1) such information as the said person may require for the purpose of audit.(3)[] Without prejudice to anything contained in the preceding sub-sections and in section 25 and subject to the provisions of the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971 and the rules and orders made thereunder, the Comptroller and Auditor-General of India may, if so requested by the State Government, examine and report upon the accounts of the Corporation and any expenditure incurred by him in connection with such examination and report shall be payable by the Corporation to the Comptroller and Auditor-General of India.] [[Sub-Section (3) substituted by W.B. Act 14 of 1981, which was earlier as under :-'(3) Without prejudice to anything contained in the preceding sub-sections, and in section 25, the Comptroller and Auditor-General of India may, if so requested by the State Government, examine, and report upon, the accounts of the Corporation, and any expenditure incurred by him in connection with such examination and report shall be payable by the Corporation to the Comptroller and Auditor-General of India.'.]]
