Section 45(2) in The West Bengal Maritime Board Act, 2000
(2)The accounts of the Board shall be audited once in every year and, if so required by the State Government concurrently with the compilation of such accounts by an auditor appointed by the State Government in consultation with the Comptroller and Auditor General of India (hereinafter referred to as the Auditor), and any amount payable to the Auditor by the Board for such audit shall be debited to the general account of the Board.
