(1) The Commissionerate shall cause proper accounts and other records in relation thereto be kept, including the proper system of internal check and prepare an annual statement of accounts, including the income and expenditure account and the balance sheet in such form as may be prescribed by regulations.
(2) The accounts of the Commissionerate shall be audited by such persons as may be appointed by the Government and any expenditure incurred in connection with such audit shall be payable by the Commissionerate to the Government.
(3) The person so appointed and any other person authorised by him in connection with the audit of the accounts of the Commissionerate shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of Government accounts and in particular shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers, and to inspect any of the offices of the Commissionerate.
(4) The accounts of the Commissionerate certified by the person so appointed or any other person authorised by him in this behalf together with the audit report thereon shall be forwarded annually to the Government and the Government may issue such instructions to the Commissionerate in respect thereof as they deem fit and the Commissionerate shall comply with such instructions.
(5) The Government, may cause the accounts of the Commissionerate together with the audit report thereon forwarded to them under sub-section (4) to be laid annually before the Legislative Assembly of the State.
20. Authentication of order and other instruments of the Commissionerate - All orders and decisions of the Commissionerate shall be authenticated by the signature of the Commissioner or any other officer authorised by the Commissionerate in this behalf and all other instruments issued by the Commissionerate shall be authenticated by the signature of such officer of the Commissionerate as may be authorised by the Commissionerate in this behalf.
21. Direction by the Government - (1) In the discharge of its functions under this Act, the Commissionerate shall be guided by such directions on questions of policy relating to State purposes or in case of any emergency as may be given to it by the Government.
(2) If any dispute arises between the Government and the Commissionerate as to whether the question is or is not a question of policy relating to the State purposes, or whether an emergency has arisen the decision of the Government thereon shall be final.
(3) The Commissionerate shall function under the general supervision of the Government and the Government shall have power to review the actions of the Commissionerate taken under this Act.
22. Inspection and control - The Government shall have the right to cause an inspection to be made by such person or persons as they may direct of the affairs and properties of the Commissionerate, its buildings, laboratories, libraries, equipment maintained by the Dispensaries and Hospitals, Medical Institutions and also to cause an enquiry to be made into the matter connected with the Commissionerate. The Government shall in every case give notice to the Commissionerate of their intention to cause such inspection or enquiry to be made and the Commissionerate shall be entitled to be represented thereat.
23. Power to make rules - (1) The Government may, by notification, make rules for carrying out all or any of the purposes of this Act.
(2) Every rule made under this Act, shall, immediately after it is made, be laid before the Legislative Assembly 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 so laid or the Session immediately following the Legislative Assembly agrees in making any modification in the rule or in the annulment of the rule, the rule, shall, from the date on which the 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.