(1) Any person who wilfully neglects or refuses to comply with any requisition lawfully made upon him under clause (a) or clause (b) of sub-section (1) of section 6 shall be liable on conviction before a Magistrate, to a fine which may extend to 1[twenty five thousand rupees] :
Provided that no proceedings under this section shall be instituted except on the written sanction of the Commissioner :
Provided further that before giving such sanction the Commissioner shall call upon the person against whom the proceedings are to be instituted to show cause why the sanction should not be given.
(2) No Court inferior to that of a Magistrate of the first class shall try any offence against this Act.
Provided that no proceedings under this section shall be instituted except on the written sanction of the Commissioner :
Provided further that before giving such sanction the Commissioner shall call upon the person against whom the proceedings are to be instituted to show cause why the sanction should not be given.
(2) No Court inferior to that of a Magistrate of the first class shall try any offence against this Act.
Source footnotes
1 These words were substituted for the words "one hundred rupees" by Mah. 8 of 2011, s. 8.आगे पढ़ें / Continue reading
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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 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.