Section 9(2)(b) in Tamil Nadu Local Fund Audit Rules, 2016
(b)(i)in cases of non-appearance, where man days for audit exceed fifteen days, the penalty imposed shall be a minimum one thousand rupees upto a maximum five thousand rupees proportionate to delay of the man days and the number of days of non-appearance;(ii)in cases where man days for audit is less than fifteen days the penalty imposed shall be one thousand rupees only.