The Kerala Local Fund Audit Act, 1994 (Act 14 of 1994)State Act of Kerala · Act 14 of 1994
All audit of accounts pending at the commencement of this Act in respect of any local authority or local fund included in the Schedule shall, notwithstanding anything contained in this Act, be continuted and completed by the Director, within such time.as may be prescribed, in the same manner in which such accounts were being audited by him, as if this Act had not been enacted.
27. Cogntzance of offences—No court shall take cognizance of any offence punishable under this Act except on a complaint in writing of the facts constituting such offence, made by the Director or any officer authorised by him in this behalf.
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