The accounts of any local authority whose accounts are declared by 1[the 2[State] Government], by a notification in the 3[Official Gazette] to be subject to audit under this Act shall, notwithstanding anything contained in any enactment by which such local authority is constituted or in any rules made thereunder, be subject to audit in all respects in the manner provided by or under this Act.
Source footnotes
1 The words "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 words "Provincial" by the Adaptation of Laws Order, 1950.
3 The words "Official Gazette" were substituted for the words "Bombay Government Gazette" by the Adoption of Indian Laws in Council.
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More sections of this act
Section 1 · Short title.Section 2 · Extent.Section 3 · Definitions.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.Section 9 · Audit report what to contain.India Code, Government of India. Text fetched 21 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.