(1) The State Commission shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the State Government in consultation with the Comptroller and Auditor-General of India.
(2) The accounts of the State Commission shall be audited by flie Comptroller and Auditor-General at such intervals as may be specified by him and any expenditure incurred m connection with such audit shall be payable by the State Commission to the Comptroller and Auditor-General.
(3) The Co»ptrol}#r and Auditor-Gesaeral and any person appointed by him in comspctian With the audit of the accounts of the State Capmissioa under tM* Ofd«i*ace shaft haw fte same rights aad privileges and the Authority m cowteetjaa -with such, audit as the Comptroller and Sue. 1] THE GAZETTE OF INDIA EXTRAORDINARY 15 Auditor-General generally has in connection with the audit of Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the State Commission.
(4) The accounts of the State Commission, as certified by the Comptroller and Auditor-General or any other person appointed by him in this behalf, together with the audit report thereon shall be forwarded annually to the Sjtate Government by ihc State Commission and the Stale Government shall cause the audit report to be laid, as soon as may be, after it is received, betbie the State Legislature.
45 of I860.
CHAPTER VIII MISCELLANEOUS 36, ( i ) The Commission shall not inquire into any matter which is pending before a State Commission or any other Commission duly constituted under any law for the time being in force.
(2) The Commission or ihe State Commission shall not inquire into any matter after the expiry of one year irom the date on which the act constituting violation of human rights i< alleged to have been committed.
37. Notwithstanding anything contained in any other law for the time being in force, where the Government considers it necessary so to do, it may constitute one or more special investigation teams, consisting of such police officers as it thinks necessary for purposes of investigation and prosecution of offences arising out of violations of human rights.
38. No suit or other legal proceeding shall lie against the Central Government, State Government, Commission, State Commission or any Member thereof or any person acting under the direction either-of the Central Government, State Government, Commission of the State Commission in respect of anything which is in good faith done or intended to be done in pursuance of this Ordinance or of any rules or any order made thereunder or in respect of the publication by or under the authority of the Centra] Government, State Government, the Commission or the State Commission of any report, paper or proceedings.
39. Every Member of the Commission. State Commission and every . officer appointed or authorised by the Commission or the State Commission to exercise functions under this Ordinance shall be deemed to be a public servant within the meaning of section ?.l of the Indian Penal Code.