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[Cites 0, Cited by 0] [Section 209] [Entire Act]

State of Bihar - Subsection

Section 209(3) in Civil Court Rules of the High Court of Judicature at Patna

(3)The daily objection statements issued by the Auditor in the course of the audit should be returned to him within three days from date of receipt with replies showing the action which is taken
and which it is proposed to take to settle the objection raised. These replies should be signed by the| ReceiverCommon ManagerGuardian| of the estate the accounts of which are under audit. The objection
statements should all be returned without fail on or before the date on which the audit closes. No objection statement should remain unanswered on this date.
(4) When the objection statements are received back by the Auditor he will write out the draft audit report and will show it to| ReceiverCommon ManagerGuardian| of the estate the accounts of which are under
audit. If the latter finds any inaccuracies in the draft he should point them out. He may also take such action as he may consider necessary. He should return the draft audit report with such remarks as he may consider necessary within a week of the date of receipt by him.
(5) The audit report as finally approved will be signed by the Examiner of Local Accounts and copies will be sent by him to the| ReceiverCommon ManagerGuardian| of the estate, to the Presiding Officer of the
estate, to the Presiding Officer of the Court concerned, to the Registrar of the High Court of Judicature and to the Secretary to Government in the Judicial Department.
(6) On receipt of the audit report the| ReceiverCommon ManagerGuardian| must take steps to remove the objections mentioned therein and should submit his reply to the Examiner of Local Accounts through the
Court within one month.His reply to the audit report showing the action which has been taken on it must be sent in duplicate. A tabular form should be adopted providing separate columns for the record against each item or paragraph of the audit report of-
(i) the reply and explanation of the| ReceiverCommon ManagerGuardian
(ii)the remarks of the Examiner, and
(iii)the final order of the Court.
If the Examiner remains unsatisfied with the reply offered to any point raised in audit he will forward one copy with his remarks to the Court for consideration and the orders of the latter will be final, subject to appeal and the superintendence of the High Court.