[Cites 0, Cited by 0]
[Section 91]
[Entire Act]
State of West Bengal - Subsection
Section 91(2) in West Bengal Municipal Act, 1993
| 92. Municipal Accounts Committee.- (1) The Board of Councilors shall, at its first meeting in each year or in its next meeting which shall be held within a period of thirty days from the date of its first meeting in that year, constitute a Municipal Accounts Committee :Provided that the State Government may, on an application by the Chairman and for reasons to be recorded in writing, extend the period as aforesaid by such period not exceeding thirty days as the State Government may think fit.(2) The Municipal Accounts Committee shall consist of such number of Councilors, not being less than three and not more than seven, as the Municipality may determine, to be elected by the Councilors from amongst themselves:Provided that the Chairman, the Vice-Chairman or any other member of the Chairman-in-Council shall not be a member of the Municipal Accounts Committee.(2A) The Board of Councilors may, from time to time, associate with the Municipal Accounts Committee such persons having special knowledge in public accounts and administration, not being Councilors and not exceeding one-half of the number of Councilors in such Committee, and for such term, as it thinks fit. Such persons shall not have the right to vote at the meeting of the Municipal Accounts Committee.(3) The members of the Municipal Accounts Committee shall elect from amongst themselves one member to be its convenor.(4) The members of the Municipal Accounts Committee shall hold office until a new Committee is constituted.(5) Subject to the provisions of this Act and the rules and the bye-laws made thereunder, it shall be the duty of the Municipal Accounts Committee -(a) to examine the accounts of the Municipality;(b) to examine and scrutinise the report on the accounts of the Municipality by the Auditor appointed under this Chapter:(c) to examine and scrutinise the report of special audit, if any,(d) to examine and scrutinise the report of physical verification of stock, if any;(e) to submit report to the Board of Councilors every year and from time to time on such examination and scrutiny;(f) to discharge such other functions as may be entrusted to it by the Board of Councilors.(6) The Municipal Accounts Committee may call for any book or document and send for such officer of the Municipality as it may consider necessary for explaining any matter in connection with his work.(7) The manner of transaction of business of the Municipal Accounts Committee shall be such as may be determined by it from time to time. |