Section 45 in The Orissa Agricultural Produce Markets Rules, 1958
45. Accounts and audit.
- (i) Subject to the provisions contained in these rules accounts of the Market Committee shall be maintained in such manner as the [Board] [Substituted vide O.G.E.No. 794, Dated 3.8.1996.] may direct.(ii)The accounts of the Market Committee shall be audited by such auditor as may be approved by the [Board] [Substituted vide O.G.E.No. 794, Dated 3.8.1996.] an payment of such audit fees as may be fixed from time to time by the [Board] [Substituted vide O.G.E.No. 794, Dated 3.8.1996.], At the time of audit, [the Secretary of the Market Committee or any officer of,the Market Committee authorised by the Secretary] [Substituted vide O.G.E.No. 794, Dated 3.8.1996.] shall cause to be produced all accounts, registers documents and other relevant papers which may be called for by the audit officer for the purposes of audit. An explanation called for by that officer for the settlement of any discrepancy shall also be immediately furnished to him.[Part-IV-A [Inserted by vide O.G.E.No. 794, Dated 3.8.1996.] 45A. Marketing Development Fund.(1)All moneys received by or on behalf of the Board shall be credited to a fund called the Marketing Development Fund.(2)All expenditure incurred by the Board shall be defrayed out of the said fund.(3)Subject to the provisions of the Act, the Marketing Development Fund shall be utilised by the Board for the following purposes, namely:(i)grading and standardisation of Agricultural Produces;(ii)general improvement of the regulation or Marketing in the State;(iii)granting subventions to Market Committees for the purposes of this Act on such terms and conditions as the Board may determine from time to time;(iv)acquisition of land and construction of buildings for due discharge of the functions of the Board or efficient functioning of the markets under its supervision;(v)Pay, pension, leave allowance, gratuities, compensations for injuries resulting from accidents compassionate allowances, contribution towards leave allowances, pension or provident fund of the officers and servants employed by the Board as may be decided by the Board from time to time;(vi)travelling and other allowances to the members of the Board;(vii)propaganda and publicity on matters relating to regulated Marketing of Agricultural Produce;(viii)meeting any legal expenses incurred by the Board;(ix)imparting education in regulated Marketing of Agricultural Produce to the producers, traders consumers and the members as well as functionaries of the Market Committees and the Board;(x)training of the officers and staff of the Market Committees and Board;(xi)organising and arranging workshops, seminars, exhibitions, etc. on development of marketing and regulation of marketing of agricultural produces as envisaged under the Act;(xii)general improvements of the facilities for the storage and transport of notified Agricultural Produce to the Market Yard;(xiii)providing technical and administrative assistance to Market Committee including execution of works;(xiv)for any other purposes, as may be deemed necessary by the Board for execution of the functions assigned to it under this Act, or as may be specified by the Government for carrying out the purposes of the Act.
