(1) 1[The 2[State] Government] 3[may, by notification in the Official Gazette, make rules] not inconsistent with this Act, for the purpose of carrying into effect the provisions of this Act :
4[Provided that, the State Government may under this section, make rules generally for all local authorities, or especially for any class of local authorities, regard being had to the special or local circumstances prevailing in or in relation to the area of the local authority or authorities concerned, or for other reasons which shall be specified; and the State Government may also for the like reason exempt any class of local authorities from any of the provisions of the general rules.]
(2) In particular, and without prejudice to the generality of the foregoing power such rules may provide for all or any of the following matters, namely:-
(a) the manner and form in which the accounts of a local authority, whose accounts are subject to audit under this Act, shall be kept and presented ;
(b) the powers and duties of auditors and the procedure to be followed by them for conducting an audit and the times at which such audit may be conducted ; and
(c) the manner in which all matters required to be published under this Act shall be published.
(3) The making of rules under this section shall be subject to the condition of previous publication. 5[All rules made under this section shall be laid for not less than thirty days before each House of the State Legislature as soon as possible after they are made, and shall be subject to such modifications as the State Legislature may make during the session in which they are so laid, or the session immediately following.]
4[Provided that, the State Government may under this section, make rules generally for all local authorities, or especially for any class of local authorities, regard being had to the special or local circumstances prevailing in or in relation to the area of the local authority or authorities concerned, or for other reasons which shall be specified; and the State Government may also for the like reason exempt any class of local authorities from any of the provisions of the general rules.]
(2) In particular, and without prejudice to the generality of the foregoing power such rules may provide for all or any of the following matters, namely:-
(a) the manner and form in which the accounts of a local authority, whose accounts are subject to audit under this Act, shall be kept and presented ;
(b) the powers and duties of auditors and the procedure to be followed by them for conducting an audit and the times at which such audit may be conducted ; and
(c) the manner in which all matters required to be published under this Act shall be published.
(3) The making of rules under this section shall be subject to the condition of previous publication. 5[All rules made under this section shall be laid for not less than thirty days before each House of the State Legislature as soon as possible after they are made, and shall be subject to such modifications as the State Legislature may make during the session in which they are so laid, or the session immediately following.]
Source footnotes
1 The word "the Provincial Government" were substituted for the words "the Government" by the Adaptation of Indian Laws Order in Council.2 This word was substituted for the word "Provincial" by the Adaptation of Laws Order, 1950.
3 These words were substituted for the words "may make rules" by Mah. 3 of 1961, s. 14(1)(a).
4 This proviso was added by Mah. 3 of 1961, s. 14(1)(b).
5 This portion was substituted for the portion beginning with "Such rules" and ending with "rescind the rule" by Mah. 3 of 1961, s. 14(2).
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More sections of this act
Section 1 · Short title.Section 2 · Extent.Section 3 · Definitions.Section 4 · Liability of local authorities to submit their accounts for audit.Section 5 · Accounts to be submitted for audit at such period or periods as may be required.Section 6 · Power of auditor to require production of documents and attendance of persons concerned, etc.Section 7 · Penalty for disobeying requisition under section 6.Section 8 · Audit report to be sent to certain officers and bodies as state Government may direct.India Code, Government of India. Text fetched 21 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.