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Section 34: Auditor’s duty to prepare balance sheet and to report irregularities, etc.

Maharashtra Public Trusts Act.State Act of Maharashtra · Act 29 of 1950

(1) It shall be the duty of every auditor auditing the accounts of a public trust under section 33 to prepare a balance sheet and income and expenditure account and to forward a copy of the same [along with a copy of his report to the trustee, and] to the Deputy or Assistant Charity Commissioner of the region or sub-region or to the Charity Commissioner, if the Charity Commissioner requires him to do so.

[(1A) It shall be the duty of the trustee of a public trust to file a copy of the balance sheet and income and expenditure account forwarded by the auditor before the Deputy or Assistant Charity Commissioner of the region or sub-region or to the Charity Commissioner, it the Charity commissioner requires him to do so.]

(2) The auditor shall in his report specify all cases of irregular, illegal or improper expenditure, or failure or omission to recover moneys or other property belonging to the public trust or of loss or waste of money or other property thereof and state whether such expenditure, failure, omission, loss or waste was caused in consequence of breach of trust, or misapplication or any other misconduct on the part of the trustees, or any other person.

Where this provision sits

ActMaharashtra Public Trusts Act.
Section34
Marginal noteAuditor’s duty to prepare balance sheet and to report irregularities, etc.
JurisdictionState of Maharashtra
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Mah. 20 of 1971. These words were inserted by Mah. 20 of 1971, s. 20(1).
  • inserted, Mah. 20 of 1971. Sub-section (1A) was inserted by Mah. 20 of 1971, s. 20(2).

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