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THE ASSAM LOCAL FUNDS (ACCOUNTS & AUDIT) ACT, 1930
THE ASSAM LOCAL FUNDS (ACCOUNTS & AUDIT) ACT, 1930
(Published in the Assam Gazette of the 2nd July 1930)
An Act to make better provision for the Audit and safeguarding of Local fund in Assam.
Whereas it is expedient to make better provision for the audit Preamble.
and safeguarding of local funds in Assam.
*And whereas the previous sanction of the Governor General under subjection (3) of section 80A of the Government of India Act, 1919, has been obtained to the passing of this Act.
It is hereby enacted as follows:-
Short title and extent
1. (1) This Act may be called the Assam Local Funds (Accounts and Audit) Act, 1930
(2) It extents to the whole of Assam.
Definations
2. In this Act, unless there be anything repugnant in this subject or context.
(1) “auditor” means an auditor appointed under this Act
(2) “Examiner of Local Accounts” means a person appointed as such under this Act and includes any person for time being performing the duties of an Examiner of Local Accounts.
(3) “Local accounts” or “accounts of a local authority means the accounts of the local fund and of all other properly vesting in or under the control or management of any local authority other than cantonment authority.
(4) “Local fund” means any fund vested in or under the control or management of a municipal board, village authority or other local authority not being a cantonment authority and includes any fund declared by the Local Govt be a local fund for the purposes of this Act; and
(5) “person accounting” or “accounting officer” with reference to any local fund means any person charged with the preparation or maintenance of any accounts (including estimates, measurement books, bills, etc.) connected fund that may be prescribed under this or any other Act.
(6) “prescribed” means prescribed by rules made under this Act.
Repeal of repugnant Provisions in other Enactments.
3. Where any enactment by which a local authority is constitute contains any provision repugnant to the provision of this Act or of any rule made here under, that provision shall, to the extent of the repugnancy, be deemed to have been repealed by this act.
*5 and 6 Geo. 5, Ch. 61; 6 and 7 Geo. 5, Ch.37; and Geo. 5, Ch.101; 12 and 13 Geo.5, Ch. 20; 14 and 15 Geo 28, 15 and 16 Geo. 5, Ch. 83; and 17 and 18 Geo. 5, Ch. 24.
Appointment of Examiner of Local Accounts.
4. (1) The Provincial* Government may by notification, Appoint any person to be an Examiner of Local Accounts in Assam
Appointment of auditors.
(2) The Provincial* Government made by notification, appoint authority of local accounts.
(3) Amendment 10.5.63.
Powers of Examiner of Local Accounts and auditors to examine Local accounts
5. (1) An Examiner of Local accounts or any auditor may, in accordance with the rules made in this behalf under this Act, examine and audit the accounts of any Local authority.
(2) For the purpose of any examination or audit under this Act an Examiner of Local accounts, and for the purpose of any appeal under this Act, a Commissioner of a Division shall have powers of a Civil Court under the Code of Civil Procedure, 1980
(a) to summon any person whose presence he thinks necessary to attend before him from time to time, and
(b) to examine any person on oath to be by him administered; and
(c) to issue a commission for the examination on interrogatories or otherwise of any person; and
(d) to summon any person to produce any necessary document or thing
(3) For the purpose of any audit under this Act, an auditor pay –
(a) by summons in writing or by letter require the production before him of any document which he may deem necessary;
(b) by summons in writing require any whole-time paid servant of the local authority accountable for, or having the custody or control of, any document to appear in person before him; and
(c) require any such person to make and sign a declaration with respect to such document or to answer any question or prepare and submit any statement relating thereto.
(4) Every person to whom a summons or requisition is issued under sub-section (2) or (3) shall be bound to comply therewith
Auditors and Examiners of Local Accounts Public servants within the meaning of the Indian Penal Code.
6. Every auditor, Examiner of Local Accounts and every person or persons appointed under this Act shall, for the purposes of the powers and duties conferred and imposed upon him by or under this Act, be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.
Presence of interested Persons at the time of audit.
7. Any person who is assessed to any tax, rate, or fee the proceeds of which are required to be credited to the local fund may be present at any audit of the local accounts under this Act provided that :
(a) he has obtained the previous permission of the auditor or of the Examiner of Local Accounts on a written application stating the grounds on which he desires to be present; and
(b) he shall be permitted to be present only during that part of the audit with which the ground disclosed in his application are concerned.
