State Act
2
Section 2. Definition
THE ODISHA LOCAL FUND AUDIT ACT,1948
Act no. 5 of 19481948In forceOdisha (State Act)
2. Definition- In this Act, unless there is anything repugnant in the subject or context- (a) "auditor'' means an auditor appointed under this Act ; 1[(b) "Examiner of Local Accounts" means the Examiner of Local Accounts appointed under Section 4 and includes any officer for the time being performing the duties of the Examiner of Local Accounts; and] (c) "Local fund" means any fund not being a Cantonment fund to the control or management of which a Local Authority is legally entitled and any cess, rate, duty, or tax which such authority is legally entitled to impose and any property vested in such authority.