(1) The Board shall cause to be maintained pro per books of accounts and such other books as the rules may require and shall prepare in accordance with the r ules a_n annual statement of accounts.
(2) The Board shall cause its accounts to be audited annually by such person as the State Government may direct. The person so directed shall have the right to demand the productii.on of books, accounts, and connec ted voucher, documents and papers, and to inspect any of the offices of the Board.
(3) As soon as the accounts of the Board have been audited, the Board shall send a copy thereof together with a copy of the report of the auditor thereon to the State Government and shall cause the accounts to be published in the prescribed manner and place copies thereof on sale at a reasonable price.
(4) The Board shall comply with such directions as the State Government may after perusal of the report of auditor think fit to issue.
66: (1) Notwithstanding anything contained in Section 65, the State Government may order that there shall be a concurrent audit of the accounts of the Board by such person as it thinks fit. The Stat~ Government may also direct a special audit to be made by such per son as it t hinks fit of the accounts of the Board relating to any particular transaction or a class or series of tran::a~~ions or to a particular period.
(2) When 2.n order is made under sub-section (1) .1.1 ~ ' L_1c .ooar<l shall presc:nt or cause to be presented fo r c:~di~ such accounts and shall furnish to the person appomted under sub-section (1) such information as the said person may require for the purpose of audit and ren:.edy or cc::. use to be r emedied the defects pointed out by such person, unless. they are condoned by the State Govern ment.
Reports Other statement a11d returns Pov.er and entry· 32
CHAPTER VIII M iscP llaneous
67. The Board shall, before such date and in such form and at such interval as may be prescribed, submit to the State Government a report on such matters as may be prescribed and the State Government shall cause such report to be published in the official Gazett<:>.
Every such report shall be laid before the House of the State Legislature as soon as may be after it is publish· ed.
68. The Board shall also submit to the State Go vernment such statistics, returns, particulars, state ments, documents or papers in regard to any proposed or existing scheme or relating to any matter or pro ceedings connected with the working of the Board at such times and in such form and manner as may be prescribed or as the State Government may from time to time direct.
69. The Chairman or any person either generally or specially authorised by the Chairman in this behalf may, with or without assistants or workmen, enter into or upon any land, in order- . (a) to make any inspection, survey, measure ment, valuation or inquiry ;
(b) to take levels ;
(c) to dig or bore into the sub-soil.
(d) to set boundaries and intended lines of work;
(c) to make such levels, boundaries and lines of works and cutting trenches ; or
(f) to do any otht;r thing ;
whenever it is necessary to do so for any of the purpOS\;S of this Act or any rules made or scheme sanctioned thereunder : '
Provided as follows :
(i) no ·such entry shall be made between sunset and sunrise;
(ii) no dwelling house and no public building which is used as a dwelling place, shall be so entered except with the consent of the occupier thereof, and without givJng the said occupier at least twenty-four hours' previous written notice of the intention to make such entry;
..
Notice of suit agains' Hoard.
33
(iii) sufficient notice shall in every instance be given, even when any ·premises may otherwise be en tered without notice to enable the inmates of any apartment appropriated to females to remove them selves to some part of. the premises where their privacy will not be disturbed;
(iv) due regard shall always be had, so far as may be compatible with the exigencies of the purpose for which the entry is made, to the social and religious usages of the occupants of the premises entered.
70. No person shall file any suit against the Board or against any officer or employee of the Board or any person acting under the orders of the Board, for any thing done or purporting to have been done iin pursu ance of this Act, without giving to the Board, officer or employee or person two month's previous notice in writing of the !intended suit and of the cause thereof, nor after six months from the date of the act complain ed of.
Valuation of assets and liabities of the 71. The Board shall at the end of every five years Board. have a valuation of its assets and liabilities made -by a valuer appointed wii.th the approval of the State Go vernment:
Power to maket rules.
Provided that it shall be open to the State Govern ment to direct a valuation to be made at any time it may consider necessary.