Section 36G(2) in West Bengal Agricultural Produce Marketing (Regulation) Act, 1972
(2)(a)All moneys received by the Board shall be paid into the West Bengal State Marketing Board Fund and all expenditure incurred by the Board under or for the purposes of this Act shall be defrayed out of the said Fund. [* *] [The words "Any surplus remaining with the Board at the end of the market year shall be utilised in such manner as may be prescribed." omitted by the West Bengal Agricultural Produce Marketing (Regulation) (Amendment) Act, 1977, section 17(1)(i).](b)[ The West Bengal State Marketing Board Fund shall be operated by the Chief Executive Officer of the Board jointly with such an official member of the Board as the Board may determine and the accounts thereof shall be kept in such manner as may be approved by the Board : [Clause (b) with the Proviso Substituted by ibid, section 17(1)(ii).]Provided that the Board may also authorise another official member to operate the fund jointly with the Chief Executive Officer in case of absence of the official member determined in the aforesaid manner.](c)A copy of the audited accounts, along with the auditor's report thereto shall be, as soon as may be, forwarded to the State Government, and any direction issued by the State Government in relation thereto shall be forthwith carried out by the Board.(d)The accounts of the Board in respect of each market year shall be audited within three months of the closing of the market year, by such auditor as may be approved by the State Government, and the fees payable to such auditor and the other expenditure incurred for audit shall be paid out of the West Bengal State Marketing Board Fund.(e)The Board shall cause to be produced all accounts, registers, documents, vouchers, receipts and other relevant papers which may be called for by the auditor for the purpose of audit. Any explanation called for by the auditor for the settlement of any discrepancy in the accounts shall be immediately furnished to him.(f)The auditor shall have the same rights and privileges and authority in connection with audit of the accounts of the Board as the Comptroller and Auditor-General of India has with the audit of Government accounts.(g)The West Bengal State Marketing Board Fund shall be applied to enable the Board to carry out the purposes of this Act.
