(1) Notwithstanding anything contained in section 20, the State Government may order that there shall be a concurrent audit of the accounts of the Commission by such person, as it thinks fit. The State Government may also direct a special audit to be made by such person, as it thinks fit, of the accounts of the Commission relating to any particular transaction or a class of series of transactions or to a particular period.
(2) When an order is made under sub-section (1) the Commission shall present or cause to be presented for audit such accounts and shall furnish to the person appointed under sub-section (1) such information as the said person may require for the purpose of audit.
Concurrent and special audit of accounts.
22. The Commission shall prepare, its annual report for each financial year giving a full account of its activities during the previous financial year in such form and at such time as may be prescribed and forward a copy thereof to the State Government.
Annual reports.
23. The State Government shall cause,— Annual report and audit report to be laid before State Legislature.
(1) the annual report together with a memorandum of action taken on the recommendations contained therein, in so far as they relate to the State Government and the reasons for non-acceptance, if any, of such recommendation, and
(2) the audit report to be laid as soon as may be, after the reports are received, before the State Legislature.
XLV of 1860.
24. The Chairperson, members, officers and other employees of the Commission shall be deemed, when acting or purporting to act in pursuance of any of the provisions of this Act, to be public servants within the meaning of section 21 of the Indian Penal Code.
Chairperson, members and staff of Commission to be Public servants.