State Act

The West Bengal Secondary Education Act, 1950

This Act was repealed on a date we do not have by the West Bengal Board of Secondary Education Act, 1963 (5 of 1963), s.46; it may still apply to matters that began before then.

47. (1) The accounts of the Board shall be examined and audited once in each year by an auditor appointed by the State Government. (2) For the purposes of an audit under this Act an auditor so appointed may— (a) require in writing the production before him of any document which he considers to be necessary for the proper conduct of the audit; (b) require in writing the personal appearance before him of any person accountable for, or having the custody or control of, any such document; and (c) require any person so appearing before him to make and sign a declaration with respect to any such document and to answer any question or prepare and submit any statement. (3) It shall be the duty of the Board, of every member thereof, and of the Secretary and other persons in the service of the Board, to afford to the auditor every proper facility for the examination and audit of the accounts of the Board, and to comply with a requisition made by the auditor under sub-section (2). (4) Any person who wilfully neglects or refuses to comply with a requisition made under sub-section (2) shall, on conviction, be punishable with fine which may extend to one hundred rupees in respect of each item included in the requisition. (5) No complaint in respect of any offence punishable under sub-section (4) shall be made except with the previous sanction of the State Government. (6) No Magistrate other than a Presidency Magistrate or a Magistrate of the first or second class shall try an offence punishable under sub-section (4).