Section 3(1) in The Maharashtra Local Fund Audit Act, 1930
(1)In this Act, unless there is anything repugnant in the subject or context—(a)“Auditor” means the Director or any other person empowered by the State Government to perform the functions of an auditor under this Act;(aa)“Chairman” means in the case of a Municipal Corporation, the Municipal Commissioner of the concerned Corporation, and in case of the Municipal Councils, Nagar Panchayats and Industrial Townships constituted under the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965, the Chief Officer of the respective Municipal Council or Nagar Panchayat, as the case may be, and in respect of the Industrial Townships, the Chief Executive Officer of the respective Industrial Township; in the case of Zilla Parishad or Panchayat Samiti constituted under the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961, the Chief Executive Officer as defined in that Act, and in the case of any other local authority, the president or chairman thereof; and includes in the case of a dissolved or superseded local authority, the persons lawfully appointed, to exercise the powers and perform the duties of such local authority;(aaa)“Director” means the Director, Local Fund Accounts Audit and includes the Joint Director, Local Fund Accounts Audit, the Deputy Director, Local Fund Accounts Audit and the Assistant Director, Local Fund Accounts Audit;(ab)“Detailed audit” means an audit of accounts for the whole year ;(c)“Local authority” means a local authority as defined in clause (26) of section 3 of the Bombay General Clauses Act, 1904, and includes a school board constituted under the Bombay Primary Education Act, 1947 and a Panchayat Samiti constituted under the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961;(d)“Local Fund” means any fund to the control or 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;(e)“Special Audit” means an audit of accounts pertaining to a specified item or series of items requiring thorough examination.
