(1) The accounts of the Authority shall be audited annually. Audit of Accounts.
(2) The Authority may also carry out internal audit including concurrent audit of the accounts every year by such officials or by the Chartered Accountant as it deems fit.
(3) The accounts of the Authority, as certified by the auditor, together with the audit report thereon shall be submitted to the State Government along with the remarks thereon by the Authority and the State Government shall cause the same to be laid before the State Legislature.
12 The Gujarat Road Safety Authority Act, 2018. [ 2018 : Guj. 1
(4) The Authority shall take such corrective steps as may be ordered by the State Government in pursuance of the report.
Delegation.
22. The Authority may, with the previous approval of the State Government, delegate to the Executive Committee or the Road Safety Commissioner or the Chief Enforcement Officer or the District or City Road Safety Committee or to any other officer of the authority or to any Gazetted officer of the Government by general or special order, subject to such restrictions as it deems fit, such of its powers and functions, as it may consider necessary, for the effective implementation of the road safety programmes. The District or City Road Safety Committee shall exercise such powers and perform such functions, as the Authority may delegate from time to time.
Offences and punishment.
23. Notwithstanding anything contained in section 15 or section 17-
(1) whoever, including the public servant, refuses or fails to comply with any written order or direction of the Road Safety Commissioner or Enforcement Officer, or any other officer under section 22 shall be punishable with imprisonment for a term of three months or with fine which may extend to five thousand rupees or with both.
(2) in the case of a continuing offence, a fine of one thousand rupees shall be imposed for each day for which the offence continues.
(3) a Judicial Magistrate of First Class shall try an offence punishable under this Act.
Compounding of offences.
24. Any offence punishable under this Act may either before or after the institution of prosecution, be compounded by such officers or authorities and for such amount as the State Government may, by notification in the Official Gazette, specify in this behalf.
Offences by Companies.