(1) Notwithstanding anything contained in section 45, the State Government may order that there shall be a concurrent audit of the accounts of the Board by such person as it thinks fit.
The State Government may also direct a special audit to be made by such person as it thinks fit of the accounts of the Board relating to any particular transaction or a class or series of transactions or to a particular period.
(2) When an order is made under sub-section (1), the Board shall present or cause to be presented for audit such accounts and shall furnish to the person appointed under sub-section (1) such information as the said person may require for the purpose of audit and remedy or cause to be remedied the defects pointed out by such person, unless they are condoned by the State Government.
The State Government may also direct a special audit to be made by such person as it thinks fit of the accounts of the Board relating to any particular transaction or a class or series of transactions or to a particular period.
(2) When an order is made under sub-section (1), the Board shall present or cause to be presented for audit such accounts and shall furnish to the person appointed under sub-section (1) such information as the said person may require for the purpose of audit and remedy or cause to be remedied the defects pointed out by such person, unless they are condoned by the State Government.
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Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · words and expressionsSection 4 · Establishment of the BoardSection 5 · Constitution of the BoardSection 6 · Term of office of the Chairman and non-official membersSection 7 · Disqualifications for appointment on the BoardSection 8 · Remuneration to the Chairman and membersIndia Code, Government of India. Text fetched 22 Oct 2026. Source metadata reports last modification: 2026-05-11. Check the linked official text and subsequent notifications when applying a provision.