(1) The accounts of every Village Council shall be audited annually by such authority and in such manner as may be prescri'oed.
(2) It shall be the responsibility of the Assistant Commissioner to ensure that the annual Audit is carried out in such manner as may be prescribed.
(3 ) The Assistant Commissioner may, after considering the report and after making such further enquiry as he may consider necessary, order for dropping any such item from the report which appears to him contrary to rules and regulations and surcharge the same on the person making or authorising the illegal payment, and shall - ( a ) if such person is a member of the Village Council, pluceed against him in the manner specitled in sub-sections (2) and (3 ) of section 48; and ( h ) if such person is not a 1riembe1,ofthe Village Council obtain the explanation of the person and direct such person to pay to the Village Council the amount surcha~ged within a specified period and ifthc amount is not paid within the specified period. the Assistant Colnmissioner shall cause it to be recovered in such manner as may be prescribed.
(4) The Assistant Colnluissioner shall within one nlonth of the completion of the audK f@~%aFd t@ieG7th;6 a;ldiEpoFt tShFDepiiv-ColiAmIsSofieT and the Village-Council. -- --- -- - SEC. 11 T!AF.GAZETTE OF INDIA EXTRAORDINARY 13
(5) Any person aggrieved by an order of thc Assistant Commissioner under subsection (4) may within thirty days nf the datr of the order prefer an appeal to the Deputy Commissioner whose decision on such appeal shall be final.
44. (I) ~ v e r ~ village Council shall submit to the Assistant Corn~nissioner a report o n A d m ~ n ~ s t r a - the administration of the Village Council during the previous financial year, within three tloll report.
months of the close of the previous financial year.
(2) The report shall be prepared by the First Captain and after it is approved by the Village Council, shall be forwarded to the Assistant Commissioner with a copy of the resolution ofthe Village Council thercon.
Provided that where the duty is not performed within the period so fixed, the Deputy C O u l l c ' I Commissioner or Assistant Commissioner may appoint any person to perform it, and direct that the expenses for the performance of such duty shall be paid by the defaulting Village Council within such period as the Deputy Comlnissioner or Assistant Commissioner may think fit.
CHAP'I'EK V1
45. The Deputy Cornmissioncr or the Assistailr Col~~r~iissiulre~ shall have power ro P o ~ e r lo call call for - for proceedlngs. etc
(i) any extract from the proceedings ofthe Village Council or any book, record, correspondence or documents in the possession of or under the contl.ol of a Village Council; and
(ii) any return, plan, estimate statement, account or report for the purpose o f inspection or examination.
-46. If, at any time, it appears to the Assistant Commissioner that aVillage Council has Default In madc wilful and persistent default in the performance of any duty imposed on it by this performance Regulation, he may, by order in writing, fix a period for the performance of that duty: of the duty by Villare
47. ( I ) If, in the opinion ofthe Deputy Commissioner or Assistant Commissioncr, thc Suspension of execution of any order or resolution of a Village Council or the doing of anything which is execution of about to be done or is being done by or on behalfof a Village Council is causing or is likely ~ ~ ~ ~ ~ L l ~ ~ n o t to cause injury or annoyance to the public or to lead to a breach of the peace or is unlawhl, he may, by order in writing, suspcnd thc execution or prohibit the doing thereof. cn1111cll
(2) When the Assistant Commissioner makes an order under sub-section (I) he shall forthwith send to the Village Council affected thereby a copy of the order together with a statement of the reasons for making it.
( 3 ) The Assistant Commissioner shall forthwith submit to the Deputy Com~nissioner, a report of the circumstances in which the order was made under this section and the Deputy Comniissio~ler may, aner giving notice to the Village Council and making such inquiry as he deems fit, rescind, mndify or confirm the nrder