In the event of any betterment levy being imposed by the Government, the proceeds thereof in so far as they are attributable to the operations of the Corporation, shall be credited to the Corporation.
45. Financial Statement and programme of work - (1) The Corporation shall, by such date in each financial year as may be prescribed, prepare and submit to the Government for approval of annual financial Statement and the programme of work for the succeeding financial year and the Government may, approve such financial Statement and the programme of work of the Corporation as submitted by the Corporation or with such variations as the Government thinks fit.
(2) The annual financial statement shall show the estimated receipts and expenditure during the succeeding financial year in such form and detail as may be prescribed.
(3) The Corporation shall be competent to make variations in the approved programme of work in the course of the financial year provided that all such variations and re-appropriations out of the sanctioned budget are brought to the notice of the Government by a supplementary financial Statement.
(4) A copy of the annual financial Statement and the supplementary financial Statement, if any, shall be placed before the State Legislature as soon as may be after their receipt by the Government.
46. Accounts and Audit - (1) The Corporation shall maintain books of account and other books in relation to the business and transactions in such form, and in such manner, as may be prescribed.
(2) The accounts of the Corporation shall be audited by an Auditor appointed by the Government, in consultation with the Comptroller and Auditor General of India.
(3) Within nine months from the end of the financial year, the Corporation shall send a copy of the accounts audited together with a copy of the report of the Auditor thereon to the Government.
(4) The Government shall cause the accounts of the Corporation together with the audit report thereon forwarded to it under sub-section (3) to be laid before the State Legislature, as far as possible before the expiry of the year next succeeding the year to which the accounts and the report relate.
47. Concurrent and special audit of accounts - (1) Notwithstanding anything contained in the last proceeding section, the Government may order that there shall be concurrent audit of the accounts of the Corporation by such person as it thinks fit. The Government may also direct a special audit to be made by such person as it thinks fit of the accounts of the Corporation relating to any particular transaction or class or series of transactions or a particular period.
(2) When an order is made under sub-section (1), the Corporation shall 16 present or cause to be presented for audit all such accounts and shall furnish to the person appointed under sub-section (1) such information as the said person may require for the purpose of audit.
CHAPTER - VII MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
48. Furnishing of annual reports and returns etc - (1) The Corporation shall prepare and submit to the Government, in such form as may be prescribed, an annual report within six months after the end of every financial year of its activities during the previous financial year, with reference to its functions under section 17.
(2) The Corporation shall also furnish to the Government such returns, statistics, reports, accounts and other information with respect to its conduct of affairs, properties or activities or in regard to any proposed project, work or scheme as the Government may, from time to time, require.
49. Rehabilitation of effected persons - The rehabilitation and resettlement of the persons affected due to the works, schemes and projects of the Corporation shall be carried out by the Government in accordance with the provisions of this Act:
Provided that all the expenditure required to be incurred by the Government for the rehabilitation and the resettlement of persons affected by the water supply, sanitation, sewerage and other projects undertaken by the Corporation shall be borne by the Corporation.
50. Execution of contracts etc - Every contract or assurance of property on behalf of the Corporation shall be in writing and executed by such authority or officer in such manner as may be provided by regulations.
51. General penalty - Whoever contravenes the provisions of this Act or any rule or regulations made thereunder or fails to comply with any notice, order or requisition issued under this Act shall, on conviction, be punished with imprisonment which may extend, to six months or with fine which may extend to one thousand rupees or with both.
52. Power of entry - Any officer or servant of the Corporation generally or specifically authorised by the Corporation may at all reasonable time enter upon any land or premises and do such things as may be necessary for the purpose of lawfully carrying out any of its works or of making any survey, examination or investigation preliminary or incidental to the exercise of powers or the performance of functions by the Corporation under this Act.
53. Dues to be recovered as an arrear of land revenue - All sums due or payable by any person to the Corporation are recoverable by it on account of any charge, costs, expenses, fees, rent, compensation, or on any other account under this Act or any rule or regulation made thereunder or any agreement made with the Corporation and all charges or expenses incurred in connection therewith shall, without prejudice to any other mode of recovery, be recoverable as an arrear of land revenue.
54. Service of notice etc - (1) All notices, orders and other documents, required by the Act or any rule or regulation made thereunder to be served upon any person shall, save as otherwise provided in this Act or such rule or regulation, be deemed to be duly served,-
(a) where a person to be served is a Company, the service is effected in accordance with the provisions of section 51 of the Companies Act, 1956 (Central Act 1 of 1956).
(b) where the person to be served is affirm, if the document is addressed to the firm at its principal place of business, identifying it 17 by the name and style under which its business is carried on, and is either,-
(i) sent under a certificate of posting or by registered post; or
(ii) left at the said place of business;
(c) where the person to be served is a statutory public body or a Corporation or a society or other body, if the document is addressed to the Secretary, Treasurer or other Principal Officer of that body, Corporation or society at its principal office, and is either,-
(i) sent under certificates of posting or by registered post; or
(ii) left at that office;
(d) in any other case, if the document is addressed to the person to be served and,-
(i) is given or tendered to him; or
(ii) if such person cannot be found, is affixed or some conspicuous part of his last known place of residence or business or is given or tendered to some adult member of his family or is affixed on some conspicuous part of the land or building to which it relates; or
(iii) is sent under a certificate of posting or by registered post to that person.
(2) Any document which is required or authorised to be served on the ‘owner’ or ‘occupier’ of any land or building may be addressed to the ‘owner or the occupier’ as the case may be of that land or building (naming that land or building), name or description, and shall be deemed to be duly served,-
(a) if the document so addressed is sent or delivered in accordance with clause (d) of sub-section (1); or
(b) if the document so addressed or a copy thereof so addressed is given or tendered to some person on the land or building or, where there is no person on the land or building to whom it can be delivered, is affixed on some conspicuous part of the land or building.
(3) Where a document is served on the firm in accordance with this section, the document shall be deemed to be served on each partner.
(4) For the purpose of enabling any document to be served on the owner of any property, the occupier if any of the property may be required by notice in writing by the Government or the Corporation, as the case may be, to state the name and address of the owner thereof.
55. Pubic notice how to be made known - Every public notice given under this Act or any rule or regulation made thereunder shall be in writing and under the signature of the officer concerned and shall be widely made known in the locality or in the properties or area to be affected thereby affixing copies thereof in conspicuous public places, within the said locality or the said properties or areas by publishing the same by beat of drum or by any other means that the officer may think fit.
56. Notice period for performance - Where any notice, order or other document issued or made under this Act or any rule or regulation made thereunder requires anything to be done for the doing of which no time is fixed in this Act or the rule or regulation, the notice, order or other document shall specify a reasonable period of time for doing the same or complying therewith.
57. Default in performance of duty - (1) If the Government is of the opinion that the Corporation has made a default in the performance of any duty or 18 obligation imposed or cast on it by or under this Act, the Government may fix a period for the performance of that duty or obligation and give notice to the Corporation accordingly.
(2) If, the Corporation fails or neglects to perform such duty or obligation within the period so fixed for its performance, it shall be lawful for the Government to supersede and reconstitute the Corporation as it deems fit.
(3)After the supersession of the Corporation and until it is reconstituted, in the manner laid down in chapter II, the powers, duties and functions of the Corporation under this Act shall be carried on by the Government or by such officer or officers or body of officers as the Government may appoint for this purpose, from time to time.
58. Offences by Companies - (1) Where an offence, under this Act has been committed by a company, every person, who at the time the offence was committed, was in charge of and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that, nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company, and it is proved that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer also deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation:- for the purposes of this section,-
(a) ‘Company’ means a body corporate and includes a firm, association of persons or body of individuals whether incorporated or not; and
(b) ‘director’ in relation to a firm means a partner in that firm, and in relation to any association of persons or body on individuals, means any member controlling the affairs thereof.
59. Authority for prosecution - Unless otherwise expressly provided, no court shall take cognizance of any offence relating to property belonging to, or vested by or under this Act in the Corporation, punishable under this Act except on the complaint of, or upon information received from the Corporation or any person authorized by the Corporation by general or special order in this behalf.
60. Compounding of offences by Corporation - (1) The Corporation or any person authorised by the Corporation by the general or special order in this behalf may, either before or after the institution of the proceedings, compound any offence made punishable by or under this Act.
(2) Where an offence has been compounded, the offender if in custody shall be discharged and no further proceedings shall be taken against him in respect of the offence compounded.
61. Penalty for obstruction - Any person who obstructs the entry of a person authorised under section 52 to enter into or upon any land or building or molests such person after such entry or who obstructs the lawful exercise by him of any power conferred by or under this Act shall, on conviction be punished with imprisonment for a term which may extend to six months, or 19 with fine which may extend to one thousand rupees or with both.
62. Delegation of powers of Corporation - The Corporation may, with the previous approval of the Government, delegate any of its powers under this Act to any officer of the Government or any of its officers to permit them to redelegate specific powers to their subordinates, by general or specific order in this behalf.
63. Protection of action taken in good faith - No suit, prosecution or other legal proceedings shall lie against any person for anything which is in good faith done or intended to be done under this Act or rules or regulations made thereunder.
64. Chairman, Managing Director, Members and Officers etc to be Public Servants - The Chairman, Members, Managing Director, Officers, Employees and Servants on deputation to or of the Corporation as the case may be, shall, while acting or purporting to act in pursuance of any of the provisions of this Act, or rules or regulations made thereunder, be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 Central Act 45 of 1860.
65. Effect of provisions inconsistent with other laws - The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other law.
66. Power to make rules - (1) The Government may, by notification, make rules to carry out the purposes of this Act.
(2) Every rule made under this Act shall immediately after it is made, be laid before the Legislature of the State, if it is in session and if it is not in session, in the session immediately following for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiration of the session in which it is also so laid or the session immediately following, the Legislature agrees in making any modification in the rule or in the annulment of the rule, the rule shall, from the date on which modification or annulment is notified have effect only in such modified form or shall stand annulled as the case may be so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
67. Power to make regulations - The Corporation may, with the previous approval of the Government, make regulations consistent with this Act and the rules, made thereunder for all or any of the matters to be provided under this Act by regulations and generally for all other matters for which provision is, in the opinion of the Corporation, necessary for the exercise of its powers and the discharge of its functions under this Act.
68. Power to remove doubts and difficulties - If any doubt or difficulty arises in giving effect to the provisions this Act, the Government may, by order, make provision or give such direction, not inconsistent with the provisions of this Act, as may appear to it to be necessary or expedient for the removal of the doubt or difficulty.
69. Dissolution of Corporation - (1) Where the Government is satisfied that the purposes for which the Corporation was established under this Act have been substantially achieved so as to make the continued existence of the Corporation in the opinion of the Government unnecessary, the Government may by notification, declare that the Corporation shall be dissolved with effect from such date as may be specified in the notification, and the Corporation shall be deemed to be dissolved accordingly and upon such dissolution the Members including that Chairman, shall vacate their respective offices.
(2) From the said date,-
(a) all properties, funds and dues which are vested in, or realisable 20 by, the Corporation shall vest in, or be realisable by the Government.
(b) all liabilities which are enforceable against the Corporation shall be enforceable against the Government.
70. Repeal of Ordinance 8 of 1998 - The Andhra Pradesh Infrastructure Development Corporation Ordinance, 1998 is hereby repealed.
G. BHAVANI PRASAD, Secretary to Government, Legislative Affairs & Justice, Law Department.