(1) The Committee shall maintain proper accounts showing an account of receipt and expenditure out of the Gurdwara Fund and proper cash book and ledger for the daily accounts shall be maintained in the manner, as may be prescribed.
(2) At the end of each calendar month, a statement of account of income and expenditure relating to the corresponding month shall be prepared before the 10th day of ensuing month and placed before the Committee and it shall be pasted at conspicuous places outside all Gurdwaras on the notice board and a consolidated annual statement showing income and expenditure account relating to a particular financial year shall likewise be prepared and placed before the Committee for its approval before the General House and be also displayed outside the Gurdwaras at the end of each and every financial year :
Maintenance of accounts.
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Provided that a copy of the statement of accounts for every month as well as at the end of the financial year shall be dispatched to all members of the Committee and any of the members of the Committee may point out discrepancies, if any, in the statement of the accounts within a period of fifteen days from the receipt of such copy and such objections shall be subject to audit as per the manner prescribed under the rules :
Provided further that in case some discrepancies are pointed out during the audit, the discrepancies shall be rectified by the House before the same being re-submitted for accounts in a specially convened meeting with a clear notice of fifteen days for the said purpose.
Audit of accounts. 29. (1) The accounts of the Committee including those of the Gurdwaras, and Gurdwara property including educational and other charitable institutions administered by the Committee, shall be audited by one or more auditors duly qualified to act as auditor under sub-section (1) of section 226 of the Companies Act, 1956 (1 of 1956), (hereinafter referred to as the auditor), who shall be appointed by the Committee within sixty days prior to the close of every financial year and shall receive such remuneration as the Committee may prescribe.
(2) For the purpose of any such audit and examination of accounts the auditors may, by a demand in writing, require from the Committee or any office-bearer or member or employee of the Committee or any Gurdwara, educational or other institution of the Committee, the production before him of all books, deeds, vouchers and all other documents and papers which he deems necessary, and may require any person holding or accountable for any such books, deeds, vouchers, documents and papers to appear before him at any audit and examination, to answer all questions which may be put to him with respect to the same or to prepare and submit any further statement which such auditor may consider necessary.
(3) Within thirty days after the audit and examination have been completed, the auditor shall submit a report to the Committee upon each account audited and examined.
(4) The audit report shall be published in, at least, two daily papers of Haryana (one in English and one in Punjabi) as well as in Gurdwara Journal, if any, within thirty days of its receipt.
(5) The report of the auditor shall, among other matters, specify all items of expenditure which in his opinion are illegal, irregular or improper, all cases of failure or recoveries of money or property due to the· Committee, all instances of loss or wasteful expenditure of money or property due to negligence or misconduct and all instances in which any money or property has been diverted to any other purpose not authorized by this Act or rules or regulations made under this Act.
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30. The Committee, in meeting next following’ the date of receipt of the auditor’s report, shall consider such report and satisfy itself that no expenditure shown therein has been incurred otherwise than in accordance with the provisions of this Act and shall pass such orders as are, in its opinion, necessary and proper to rectify the illegal, unauthorized or improper expenditure and may also pass such further orders upon the report, as it may deem fit and proper :
Provided that if the next meeting falls on a day earlier than two months after the receipt of the report it may be considered in the meeting next following which shall be convened before the expiry of a period of three months from the date of receipt of the said report.
Consideration of the auditor’s report by the Committee.
CHAPTER-V SETTLEMENT OF ELECTIONS AND OTHER DISPUTES
31. In case of any dispute with regard to Elections of the members of the Committee, the Commissioner Gurdwara Elections or his nominee, appointed in consultation with the Government, shall hear, adjudicate upon and dispose of in accordance with law, all the election petitions, in the manner, as may be prescribed or adopted as a procedure to be devised by the Commissioner Gurdwara Elections, as he deems it necessary and the decision taken on any election dispute or election complaint shall be final:
Provided that no Civil Court shall have jurisdiction to entertain, hear and try any election petition, election dispute or any complaint relating to Gurdwara Elections and jurisdiction of any such Court shall be barred, except the election offences under this Chapter.
Disputes with regard to elections.