(1) This Act may be called the Gujarat Local Fund Audit Act, 1963.
(2) It extends to the whole of the State of Gujarat.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. In this Act, unless the context otherwise requires,-
(a) "auditor" means the Examiner or any other person empowered by the State Government to perform the functions of an auditor under this Act;
(b) "Chairman" means the president or chairman of the local authority and includes in the case of a dissolved or superseded local authority, the person or persons lawfully appointed to exercise the powers and perform the duties of such local authority 2[and where such local authority is a gram panchayat, the expression "Chairman" includes the Sarpanch of such panchayat];
(c) "detailed audit" means an audit of accounts for whole year;
(d) "Examiner" means an officer appointed by the State Government to be the Examiner of Local Fund Accounts 3[and includes any officer appointed by the State Government to perform all or any of the functions of the Examiner under this Act generally or in respect of any class of local authorities].
(e) "local authority" means a local authority as defined in clause (26) of section 3 of the Bombay General Clauses Act, 1904 includes a school board constituted under the Bombay Primary Education Act, 1947;
(f) "local fund" means any fund to the control or management of which a local authority is legally entitled and includes the proceeds of any cess, rate, duty or tax which such authority is legally entitled to impose, and any property vested in such authority;
(g) "prescribed" means prescribed by rules made under this Act;
(h) "special audit" means an audit of accounts pertaining to a specified item or series of items requiring through examination.
3. The accounts of any local authority whose accounts are declared by the State Government, by a notification in the Official Gazette, to be subject to audit under this Act shall, notwithstanding anything contained in any enactment by which such local authority is constituted or in any rules made there under, be subject to audit in all respects in the manner provided by or under this Act.
4. The Chairman of every local authority, whose accounts are declared under section 3 to be subject to audit under this Act, shall present or cause to be presented for audit all account of its local fund in such manner and form as may be pre scribed to the auditor yearly or at such period or periods as may be required by the Commissioner.