{1} Whenever any defalcation or loss in money or stores of a local authority.
is discovered. the fact shall be promptly reported by the Executive authority to the Director and to the Controlling Authority or the Government, as the case may be, giving im n detail the circumstances which fed to such defalcation or loss, Note-—In this sub-section Controlling Authority means the Head of the Department concerned or the officer empowered to countersign = the grant-in-aid Bill.
{2} On receipt ofa report under sub-section (1), the Director shall immediately conduct or cause to be . conducted .a special audit of the accounts of that local. authority: ,
Provided that nothing in this section shall prevent the lecal authority from taking crimina] proceedings against any person suspected of, or involved in, any defalcation or loss of money or stores, where such | a course.is considered expedient.
10 22, Act to override other enactments—If any provision contamed in any other law for the time being in force relating to the audit of accounts ofa lecal authority or a local fund included in the Schedule is repugnant to the provisions of this Act, the latter shall prevail and the former be void to the extent ofsuch repugnancy.
23. Laying of audit report-—The Director shall send to the Government annually a consolidated report of the accounts audited by him oontaming such patticulars which he intends to bring to their notice and the Government shall, within a period of three months after the receipt of the same, cause it to be laid before the Legislative Assembly.
24. Protection of action taken in good farth__-No suit, prosecution or other legal proceedings shalllie against the Director or any officer acting wder the provisions of this Act for anything which is, in good faith, done or intended to be done under this Act or the rules made thereunder.
25. Bar of jurisdiction of awl courts —Save as otherwise provided im subsection (3) of section 16, no civil court shall have jurisdiction to entertain any suit or proceedings in respect of any action taken or to be taken by the Government or the Director or any officer in pursuance of any power conferred by or under this Act.