(1) Any person who wilfully neglects or refuses to Comply with any requisition lawfully made upon him under clause (a) or clause (b) of sub-section (1) of section 5 shall be liable, on conviction before a Magistrate, to a fine which may extend to one hundred rupees.
(2) No proceedings under this section shall be instituted except on the written sanction of the Commissioner.
(3) Before giving sanction under sub-section (2), the Commissioner shall call upon the person to show cause why the sanction should not be given.
(4) No court inferior to that of a Magistrate of the first class shall try any offence against this Act.
7. As soon as practicable after the completion of the audit, but not later than three months thereafter, the Examiner shall prepare a report on the accounts audited and examined and shall send such report to the local authority concerned and copies thereof to such officers and bodies as the State Government may direct.
8. The Examiner shall include in his report a statement of—
(a) every payment which appears to him to be contrary to law,
(b) the amount of any deficiency or loss which appears to have been caused by the gross negligence or misconduct of any person.
(c) the amount of any sum received which ought to have been but is not brought into account by any person, and
(d) any other material impropriety or irregularity which he may observe in the accounts.