The Chhattisgarh Sthaniya Nidhi Sampariksha Adhiniyam, 1973

{
    "id": 16175,
    "slug": "chhattisgarh-sthaniya-nidhi-sampariksha-adhiniyam-1973",
    "title": "The Chhattisgarh Sthaniya Nidhi Sampariksha Adhiniyam, 1973",
    "short_title": "The Chhattisgarh Sthaniya Nidhi Sampariksha Adhiniyam, 1973",
    "act_number": "(Act No. 43 of 1973)",
    "act_year": 1973,
    "act_type": "STATE",
    "location": "Chhattisgarh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Chhattisgarh Sthaniya Nidhi Sampariksha Adhiniyam, 1973",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Audit\" includes detailed audit, Special audit, Resident audit and such other audit as the State Government may from time to time specify;\n(b) \"Auditor\" means the Director and includes all other officers appointed under section 3 to assist him;\n(c) \"Detailed Audit\" means an audit of accounts for the whole year;\n(d) \"Director\" means the Director, Local Fund Audit appointed under section 3 and includes an officer on whom powers of Director are conferred under sub-section (4) of the said section;\n(e) \"Local Authority\" means a Municipal Corporation, Municipal Council, Nagar Panchayat, Town Improvement Trust, Gram Panchayat, Janapad Panchayat, Zila Panchayat any Agricultural Produce Market Committee or any other authority legally entitled to, or entrusted by the State Government with, the control or management of a Municipal or Local Fund;\n(f) \"Local fund\" means any fund to control and management of which a local authority is legally entitled and includes the proceeds of any case, rate, duty or tax which such authority is legally entitled to impose and any property vested in such authority.\n(g) \"Principal Officer\" means -\n(i) In the case of a Municipal Corporation -the Municipal Commissioner.\n(ii) In the case of a Municipal Council – the President.\n(iii) In the case of a Town Improvement Trust – the Chairman.\n(iii-a) In the case of Nagar Panchayat-the President\n(iv) In the case of Gram Panchayat - the Sarpanch.\n(v) In the case of Janapad Panchayat - the President\n(vi) In the case of Zila Panchayat - the President\n(vii) In the case of an Agricultural Produce Market Committee - the chairman\n(viii) In the case of any other local authority such officer bearer or Officer thereof as the State Government may, by notification specify in this behalf.\n(h) \"Special Audit\" means an audit of account pertaining to specified item or series of items requiring through examination.\n(i) \"Resident Audit\" means concurrent or pre-audit of expenditure and review of receipts.\n[(j) \"Annual Report\" means consolidated report of the contents of the audit reports, prepared by the Director Local Fund Audit as referred to in the Section 9 of the said Adhiniyam.]",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Appointment of audit authorities and other officers.",
            "chapter": null,
            "content": "(a) Joint Director, Local Fund Audit.\n(b) Deputy Director, Local Fund Audit.\n(c) Assistant Director, Local Fund Audit.\n(d) Senior Auditor, Local Fund Audit.\n(e) Assistant Auditor, Local Fund Audit.\n(f) Chartered Accountants, as appointed under sub-section (5) of section 3.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Submission of Accounts for audit and payment of audit fees.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Period of submission of accounts for audit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Power of auditor to require production of documents and attendance of persons concerned.",
            "chapter": null,
            "content": "(a) Require in writing the production, at the head office of the local authority, of such vouchers, statements, returns, correspondence notes or any other documents in relation to the accounts as he may think fit;\n(b) Require in writing: -\n(i) Any salaried servant of the local authority, accountable for, or having the custody or control of, such vouchers, statements, correspondence, notes, or other documents to appear in person; or\n(ii) Any person having directly or indirectly by himself for his partner, any share or interest in any contract with or under the local authority to appear in person or by an authorized agent before him, at the head office of the local authority and answer any question.\n(c) Require the Principal Officer of the local authority, to meet him at the head office of such local authority, and specify in writing the point on which his explanation is required.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "6",
            "title": "7. Penalty for disobeying requisition under section 6.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Audit report to be sent to concerning local authority and certain officers and bodies.",
            "chapter": null,
            "content": "[8A.\n(1) All Municipal Corporations,\n(2) All Municipal Councils,\n(3) All Nagar Panchayats,\n(4) All Zila Panchayats,\n(5) All Janpad Panchayats,\n(6) All Gram Panchayats,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Contents of audit reports.",
            "chapter": null,
            "content": "(a) Every payment, which appears to him to be contrary to Law.\n(b) The amount of any deficiency of loss which appears to have been caused by the gross negligence or misconduct of any person;\n(c) The amount of any sum which ought to have been but is not brought in to account by any person; and\n(d) Any other material impropriety or irregularity, fraud or misappropriation which he may observe in the accounts other than those mentioned in clauses (a), (b) and (c) above.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "8",
            "title": "10. Local authority to remedy defects procedure to be followed after report to the Director under section 8.",
            "chapter": null,
            "content": "(a) Sort out or cause to be sorted out the defects of irregularities which may have been pointed out in the report -\n(i) Which he or the Executive officer is competent to remedy without reference to local authority; and\n(ii) Which the local authority alone is competent to remedy;\n(b) Not withstanding anything contained in the law relating to local authority, call a special meeting of the local authority for Consideration of the report, which meeting shall, for the purposes of the law relating to local authority, be deemed to be a special meeting convened under the said law; and\n(c) Place before the special meeting of the local authority called under clause (b) the report together with a note giving therein the position about the facts mentioned therein and the action, which he would propose thereon.\nExplanation:\nExplanation.\n(i) In the case of a Municipal Corporation- the Municipal Commissioner.\n(ii) In the case of a Municipal Council or Nagar Panchayat– the Chief Municipal Officer.\n(iii) In the case of a Town & Country Development Authority – the Chief Executive Officer.\n(iv) In the case of -\n(a) Gram Panchayat - Secretary\n(b) Janapad Panchayat - Chief Executive Officer\n(c) Zila Panchayat - Chief Executive Officer\n(v) In the case of Agricultural Produce Market Committee – Secretary.\n(vi) In the case of any other local authority such office bearer or officer thereon as the State Government may, by notification, specify in this behalf.\n(a) Send to the Director, intimation of having remedied the defects or irregularities pointed out in the report; or\n(b) Supply to the Director explanation in regard to such defects or irregularities as the local authority may wish to give.\n(a) Accept the intimation of the explanation given by the Principal Officer of the local authority and withdraw the objection; or\n(b) Direct that the matter be re-investigated at the next audit or at any earlier date; or\n(c) Hold that the defects or irregularities pointed out in the report or any of them have not been removed or remedied.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Director to charge illegal payment or loss caused by gross negligence or misconduct and incorporation of charges in administration report of local authority.",
            "chapter": null,
            "content": "(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n1.\nAssistant Director, Local Fund Audit, Chhattisgarh.\nFinal disposal of surcharge cases involving losses up to Rs. 3,000.\n2.\nDeputy Director, Local Fund Audit, Chhattisgarh.\nFinal disposal of surcharge cases involving losses exceeding Rs. 3,000. But not exceeding Rs. 5,000.\n3.\nDirector, Local Fund Audit, Chhattisgarh.\nFinal disposal of surcharge cases involving losses exceeding Rs. 5,000.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. First Appeal.",
            "chapter": null,
            "content": "(a) If such order is passed by any Assistant Director who is invested with the powers of the Director under that section, to the Deputy Director;\n(b) If such order is passed by the Deputy Director who is invested with the powers of the Director under that section, to the Director;\n(c) If such order is passed by any Director, to the \"Board of revenue\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Second Appeal.",
            "chapter": null,
            "content": "(i) To the Director, if the order in first appeal under section 12 is passed by the Deputy Director;\n(ii) To the \"Board of revenue\", if the order in first appeal under section 12 is passed by the Director;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Power to direct stay of recovery.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Recovery of charges as arrear of Land Revenue.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Payment of charges etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Delegation of power.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Director, Auditor etc. to be public servant.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Bar of suit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Protection for acts done in good faith.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Power to apply Act to other corporate bodies and non-corporate bodies.",
            "chapter": null,
            "content": "(a) \"Corporate body\" means a body corporate other than a local authority Constituted by or under any enactment falling under list II or list III of the Seventh schedule to the Constitution enacted by the State Legislature and for the time being in force;\n(b) \"Non Corporate body\" means a body, which is constituted by or under any instrument or deed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Power to make rule.",
            "chapter": null,
            "content": "(a) The payment of audit fees to be made by local authority under sub-section (3) of section 4;\n(b) The form and the manner in which accounts shall be submitted for audit under section 5.\n(c) The powers and duties of auditors and the procedure to be followed by them for conducting an audit and the times and places at which such audit may be conducted.\n(d) The powers and duties of the Director.\n(e) The authorities to whom copies of audit report to be given under section 8.\n(ee) The manner in which and the time within which a clarification shall be sought under sub-section (1-C) of section 10.\n(f) Any other matter which has to be, or may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Repeal.",
            "chapter": null,
            "content": "Schedule\n[ See Rule 4(1)]\n(1) All Municipal Corporations.\n(2) All Municipal Councils.\n(3) All Nagar Panchayats.\n(4) All Zila Panchayats.\n(5) All Janpad Panchayats.\n(6) All Gram Panchayats.\n(7) All Market Committees constituted under the Chhattisgarh Krishi Upaj Mandi Adhiniyam, 1972 (24 of 1973).\n(8) All Authorities Legally entitled to, or entrusted by the State Govt. with the control or management of a Municipal Local Fund.\nSchedule\n[ See Section 21(3)]\n(A) Universities established by or under any law enacted by the state Legislature and their constituent colleges:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "1",
            "title": "1. Pt. Ravishankar University, Raipur.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "2",
            "title": "2. The Indira Gandhi Krishi Vishwa Vidhyalaya, Raipur.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "3",
            "title": "3. Guru Ghasidas Vishwa Vidhyalaya, Bilaspur.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "4",
            "title": "4. The Indira Kala Sangeet Vishwa Vidhyalaya, Khairagarh.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "5",
            "title": "5. The Bastar Vishwa Vidhyalaya, Jagdalpur.",
            "chapter": null,
            "content": "(B) Chhattisgarh Boards:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "1",
            "title": "1. The Chhattisgarh Madhyamik Shiksha Mandal, Raipur.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "2",
            "title": "2. The Board of Homeopathic and Bio-Chemic System of Medicine, Chhattisgarh.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "3",
            "title": "3. The Rajya Vidhik Sewa Pradhikaran and all Sub-ordinate Councils.",
            "chapter": null,
            "content": "(C) Trust Funds:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "1. The Dudha Dhari Vaishnav Nyas-Nidhi Sanskrit Mahavidhyalaya, Raipur.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "2",
            "title": "2. The Raya Bahadur Jagannath Rao Dani Trust Fund, Raipur.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "3",
            "title": "3. The Rao Saheb Jagannath Tiwari Trust Fund, Raipur.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "4",
            "title": "4. The Rajgami Sampda Nidhi, Rajnandgaon.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "5",
            "title": "5. The Rani Surya Mukhi Devi Golbazar Trust Fund, Rajnandgaon.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "6",
            "title": "6. The Mafi Temple Trust, Jagdalpur.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "7",
            "title": "7. The Board of Vice Bharat Chand Bhanjdeo Trust Fund, Jagdalpur.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "8",
            "title": "8. Mafi Temple Trust State, Dantewada.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "9",
            "title": "9. Maa Singha Vahini Mandir Trust, Kanker (Bastar).",
            "chapter": null,
            "content": "(D) All Non Government Educational and Technical Institutions Receiving Grants - in - Aid from the State Government.\n(E) Other Bodies:\n(1) Private Polytechnics.\n(2) Chhattisgarh Agriculture Marketing (Mandi) Board, Raipur.\n(3) Accounts of Chief Minister Relief Fund.\n(4) Pension Fund established in the office of the Director of Local Bodies, Raipur.\n(5) Technical Fund established in the office of the Director of Local Bodies, Raipur.\n(6) Rogi Kalyan sammittee.\n(7) District Urban Development Agency.\n(8) Capital Area Development Authority, Raipur.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 4th November, 2019 [cg118]",
        "Act Number": "(Act No. 43 of 1973)",
        "Enactment Date": "",
        "Act Year": "1973",
        "Short Title": "The Chhattisgarh Sthaniya Nidhi Sampariksha Adhiniyam, 1973",
        "Type": "STATE",
        "Location": "Chhattisgarh"
    },
    "updated_at": "2026-09-29 21:52:27"
}