The Gujarat Local Fund Audit Act, 1963

{
    "id": 635,
    "slug": "gujarat-local-fund-audit-act-1963",
    "title": "The Gujarat Local Fund Audit Act, 1963",
    "short_title": "The Gujarat Local Fund Audit Act, 1963",
    "act_number": "49",
    "act_year": 1963,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "valid",
    "enactment_date": "1963-11-13",
    "description": "The Gujarat Local Fund Audit Act, 1963",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement.",
            "chapter": null,
            "content": ". (1) This Act may be called the Gujarat Local Fund Audit Act, 1963.\r\n(2) It extends to the whole of the State of Gujarat.\r\n(3) It shall come into force on such date as the State Government may, by\r\nnotification in the Official Gazette, appoint",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "Section 2. Definitions.",
            "chapter": null,
            "content": "\r\n(a) \"auditor\" means the Examiner or any other person empowered by\r\nthe State Government to perform the functions of an auditor under this Act\r\n",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "2",
            "title": "Section 2. Definitions. (b)",
            "chapter": null,
            "content": "(b) \"Chairman\" means the president or chairman of the local authority and\r\nincludes in the case of a dissolved or superseded local authority, the person\r\nor persons lawfully appointed to exercise the powers and perform the duties\r\nof such local authority;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "2",
            "title": "Section 2. Definitions. (c)",
            "chapter": null,
            "content": "(c) \"detaifed audit\" means an audit of accounts for the whole year;:\r\n(4) \"Examiner\" means an officer appointed by the State Government to be\r\nthe Examiner of Local Fund Accounts and includes the Assistant Examiner\r\nof Local Fund Accounte, if appointed by the State Government;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "2",
            "title": "Section 2. Definitions. (d)",
            "chapter": null,
            "content": "(e) \"local authority\" means a local authority as defined in clause (26) of Bomsection 3\r\nI of\r\nof the Bombay General Clauses Act, 1904 and inclúdes a school 1904.\r\nboard constituted under the Bombay Primary Education Act, 1947:\r\nBom.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "2",
            "title": "Section 2. Definitions. (f)",
            "chapter": null,
            "content": "(f) \"local fund\" means any fund to the control or management of which\r\na local authority is legally entitled and includes the proceeds of any cess, rate,\r\nduty or tax which such authority is legally entitled to impose, and any property\r\nvested in such authority;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "2",
            "title": "Section 2. Definitions. (g)",
            "chapter": null,
            "content": "(g) \"prescribed\" means prescribed by rules made under this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "2",
            "title": "Section 2. Definitions. (h)",
            "chapter": null,
            "content": "(H) \"special audit\" means an audit of accounts pertaining to a specified item\r\nor series of items requiring thorough examination",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "3",
            "title": "Section 3. Liabilities of local authorities to submit their accounts for audit.",
            "chapter": null,
            "content": "The accounts of a local authority whose accounts are declared by the he accounts of aly local authority whose accounts are declared by the\r\ntloe to snbmit State Government, by a notification in the Official Gazette, to be subject to audit\r\ntheiraccounteunder this Act shall, notwithstanding anything contained in any enactment by\r\nforsudit. owhich such local authority is constituted or in any rules made thereunder, be\r\nsubject to audit in all respects in the manner provided by or under this Act",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "4",
            "title": "Section 4. Accounts to be submitted for audit at such period or periods as may be required.",
            "chapter": null,
            "content": ". The Chairman of every local authority, whose accounts are declared under be submitted\r\nfor\r\nsuch\r\n andit at section 3 to be subject to äudit under this Act, shall present or cause to be preor periods\r\n period\r\n\r\n sented for audit all accounts' of its local fund in such manner and form as may\r\nmay bebe prescribed to the auditor yearly or at such period or periods as may be required\r\nrequired. by the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "5",
            "title": "Section 5. Power of auditor to require production of documents and attendence of persons",
            "chapter": null,
            "content": "concerned etc.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "6",
            "title": "Section 6. Penalty for disobeying requisition under section 5.",
            "chapter": null,
            "content": ". {1) Any person who wilfully neglects or refuses to comply with any re- Ponalty for\r\nquisition lawfully made upon him under clause (a) or clause (b) of sub-section disabeying requisition (1). of section 5 shall be liable, on conviction before a Magistrate, to a fine under\r\nsection 5. which may extend to one hundred rupces.\r\n(2) No proceedings under this section shali be instituted except on the written\r\nsanctiorr of the Commissioner.\r\nBetore giving sanction under sub-sectión (2), the Commissioner shal\r\ncall upon the person to show cause why the sanction should not be given.\r\n(4) No court inferior to that of a Magistrate of the first glass shall try any\r\noffence against this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "7",
            "title": "Section 7. Audit report to be sent to certain officers and bodies as State Government may",
            "chapter": null,
            "content": "direct.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "8",
            "title": "Section 8. Contents of audit report.",
            "chapter": null,
            "content": ". The Examiner shall include in his report a statement of-\r\n(a)every payment which appears to him to be contrary to law,\r\nb) the amount of any deficiency or loss which appears to have been gauned by' the gross negligence or misconduct of any person,\r\n(c) the amount of any sum received which ought to have been but is not\r\nbrought into account by any pérson, and\r\naoy ather material impropriety. or irregularity which he may observe in\r\nthe accounts",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "9",
            "title": "Section 9. Local authority to remedy defects: Procedure to be followed after report of the",
            "chapter": null,
            "content": "Examiner under section 7",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "10",
            "title": "Section 10. Commissioner to surcharge or charge illegal payment or loss caused by gross",
            "chapter": null,
            "content": "0 The Commissioner may, after considering the reepmmendation of\r\nthe Examiner or, as the case may be, of any head of a department, under u?\r\nat spction (3) of section 9 and after taking the explanation of the person concerned,\r\n9K, making guch further inquiry, as he may consider necessary, disallow any item\r\ngence of mla. Whch appears to him to be contrary to law and surcharge the same on the\r\ndonduot. person making authorizing, the making of the illegal, payment; and meX\r\ncharge against, any person reaponsihle, therefor the amount of any degeiengy of\r\nlosa, caused, by the gross negligence or misconduct, of that, person, or, any ?um\r\nregoiyed which ought to have been but is not brought into açeount by that persOn\r\nand shalhon every such, case, certify the amount due from such person.\r\nRooovery\r\nef sureharges and\r\noharges how\r\nmade.\r\n(2) The Commissioner shall state in writing the reasons for his deceision in\r\nrespect of every surcharge or charge and shall send by registered post. aa çopy\r\nthereof to the person against whom it is made.\r\n0 100000\r\n35\r\nlo (Bl If asperson to whom a copy.of the Commissioner's decision is sant under\r\nAuh sectiom (2) refuses; to tak? delivery thereof he shall be deemed, to haye duly\r\nreceived il on the day.pn which, it was refused by hi",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "11",
            "title": "Section 11. Recovery of surcharges and charges how made.",
            "chapter": null,
            "content": "1. \"(I) Every sum certified by the Cominissioner to be due from'any person\r\nunder sub-section (1)' of section 10 shall be paid by such person into the tredsury\r\nor bank in which the funds of the local authority concerned are lodged, within\r\none month from the receipt by him of the decision of the Conimissloner: anless\r\nwithin that time such 'person has applied to the Court or to the State Governifient\r\nas provided in section 12.\r\n(2) The said sum, if not duly paid, or, if an application has been made to th\r\nCourt or to the State Government against the decision of the Commissioner as\r\nprovided in sub-section (1) of section 12, then,\r\n\"(i) such sum as the Court' shall declare to bel due, shall be recoverable, \"on n\r\napplication made by the Collector to the Court, in the same way as an amount\r\ndecteetd by the Court in favour of the Collector,\r\n(i) such 'sum as the State Government shall declare to be due; shall be recoverable as arrears of land revenue under the law relating to collection of land\r\nrevenue in force in the area",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "12",
            "title": "Section 12. Application against order of surcharge or charge.",
            "chapter": null,
            "content": "2. (1) Any person aggrieved by any order of surcharge or charge made-by\r\nagainst order the \"Commissioner under sub-section () of section 10 may, within one month\r\nof surcharge.\r\norcharge. from the receipt by him of the decision of the Commissioner, either-\r\n(a), apply to the District Court to set aside such order; and the Court, after\r\ntaking such evidence as it thinks necessary, may confirm, modify or remit such\r\nsurcharge or charge and make such orders as to costs as it thinks proper in the\r\ncircumstances; or\r\n(b) in lieu of such application apply to the State Government which shall\r\npass such orders thereon as it thinks fit.\r\n(2) Pending disposal of the application all proceedings on the certificate shall\r\nbe stayed if the person aggrieved makes out a prima facie case for a stay onder",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "13",
            "title": "Section 13. Expenses in respect of requisitions of auditors to be payable out of local fund.",
            "chapter": null,
            "content": "3. All expenses incurred by a local authority in complying with any requisi- Expenses in\r\ntion of an auditor under sub-section (/) of section 5 shall be payable out of its requlstons\r\nof auditors te local fund",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "14",
            "title": "Section 14. Rules.",
            "chapter": null,
            "content": "4. (1) The State Government may make rules, not inconsistent with this Rules.\r\nAct, for the purpose of carrying into effect the provisions of this Act.\r\n(2) In particular, and without prejudice to the generality of the foregoing\r\npower, such rules may provide for all or any of the following matters, namely:-\r\n(a) the manner and form in which the accounts of a local authority, whose\r\naccounts are subject to audit under this Act, shall be kept and presented:\r\n(b) the powers and duties of auditors and the procedure to be followed by\r\nthem for conducting an audit and the times at which such audit may be conducted;\r\n(c) the manner in which all matters required to be published under this\r\nAct shall be published; and\r\n(d) any other matter which is expressly required or allowed by this Act to\r\nbe prescribed by rules.\r\n(3) The power to make rules conferred by this section is subject to the condition of the rules being made after previous publication.\r\n(4) All rules made under this section shall be laid for not less than thirty\r\ndays before the State Legislature as soon as possible after they are made, and\r\nshall be subject to rescission by the State Legislature or such modification as\r\nthe State Legislature may make during the session in which they are so laid, or the\r\nsession immediately following.\r\n(5) Any rescission or modification so made by the State Legislature shall be\r\npublished in the Official Gazette and shall thereupon take effect",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "15",
            "title": "Section 15. Repeal and Savings.",
            "chapter": null,
            "content": "5. (1) On the commencement of this Act the Bombay Local Fund Audit Repeal and\r\nXXV\r\n1020, Act, 1930, that Act as applied to the Kutch area of the State and the Saurashtra avinge,\r\nSau. Local Fund Audit Act, 1952 shall stand repealed.\r\nAot\r\nVII of\r\n1952.\r\nBom.\r\nI of\r\n1904.\r\nBom.\r\nVXX\r\nof\r\n1930.\r\nBom.\r\nIII of\r\n1901.\r\nBom.\r\n(2) The provisions of the Bombay General Clauses Act, 1904, shall apply to\r\nsuch repeal\r\nProvided that anything done or any action taken under the provisions of\r\nthe Acts hereby repealed shall be deemed to have been done or taken under\r\nthe corresponding provisions of this Act and shall continue in force until\r\nsuperseded by anything done or any action taken under the provisions of this\r\nAct:\r\nProvided further that the repeal of the Bombay Local Fund Audit Act,\r\n1930 shall not affect the continuance of amendments made by section 16\r\nthereof in the Bombay District Municipal Act, 1901 and the Bombay\r\nMunicipal Boroughs Act, 1925 \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        }
    ],
    "metadata": {
        "Act ID": "196349",
        "Act Number": "49",
        "Enactment Date": "1963-11-13",
        "Act Year": "1963",
        "Short Title": "The Gujarat Local Fund Audit Act, 1963",
        "Department": "Finance Department",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:52:48"
}