16. Default in the preparation an presentation of annual accounts for audit.
(1)Proceedings in Court of law against an Executive authority who has not presented for audit the annual accounts of local authority /Local Fund concerned within the time limit specified under subsection(1) of the section 9 of the Act, shall be carried on by the Joint Director /Senior Deputy Director/Deputy Director who is in charge of audit of accounts of the local authority /Local fund concerned . For initiating the proceedings such officer shall file a complaint in writing of the facts constituting the offence in the court having jurisdiction in the area in which the headquarters of the local authority/ local fund is situated.(2)The show cause notice under sub-section (3) of section 9 of the Act shall be issued by an officer not below the rank of Deputy Director who is in charge of audit of accounts of the institution concerned in From VII appended to these rules.
