(1) The Board shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance sheet in such form as may be prescribed by rules.
(2) The accounts of the Board shall be audited annually by the Pay and Accounts Officer, Puducherry or any other officer authorsied by him in this behalf subject to the super-imposed audit of the Accountant-General to the extent necessary.
(3) The Pay and Accounts Officer, Puducherry or any person appointed by him in connection with the audit of accounts of the Board shall have the same rights and privileges and authority in connection with such audit as the Accountant-General 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 the office of the Board.
(4) The accounts of the Board as certified by the Pay and Accounts Officer, Puducherry or any person appointed by him in this behalf together with the audit report thereon shall be forwarded to the Government.
Annual reports
94. The Board shall prepare every year a report of its activities containing an abstract of the accounts of its receipts and expenditure during that year and submit the report to the Government in such form on or before such date as may be prescribed by rules.
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CHAPTER - X PENALTIES AND PROCEDURE Penalty for removing fence, etc., in street
95. If any person, without lawful authority infringes any lawful order given by an authority under this Act, or removes any bar, chain or post fixed under sub-section (2) or section 52, he shall be punishable with fine which may extend to fifty rupees.
Penalty for building within street alignment or building line without permission
96. If any person, without the permission of the Board, erects, re-erects, adds to, or alters, any wall or building so as to make the same project into the street alignment or beyond the building line prescribed by any deferred street scheme, development scheme or town expansion scheme, he shall be punishable –
(a) with fine which may extend, in the case of a wall or masonry building, to five hundred rupees and in any other case, to fifty rupees; and
(b) where the offence is continued, with further fine which may extend, in the case of a wall or masonry building, to one hundred rupees and in any other case, to ten rupees for every day after the first during which the projection continues.
Penalty for failure to comply with requisition made by auditor
97. If any person fails to comply with any requisition made by the auditor under section 93, he shall be punishable –
(a) with fine which may extend to one hundred rupees; and
(b) in case of a continuing failure, with an additional fine which may extend to fifty rupees for every day after the first during which he has persisted in the failure.
Penalty for obstructing contractor or removing mark
98. If any person, --
(a) obstructs or molests any person with whom the Chairman has entered into a contract on behalf of the Board, in the performance or execution by such person of his duty or of anything which he is empowered or required to do by virtue or in consequence of this Act or any rule or regulation made or scheme sanctioned thereunder; or
(b) removes any mark set up for the purpose of indicating any level or direction necessary to the execution of works authorised by this Act or any rule or regulation 127 made or scheme sanctioned thereunder, he shall be punishable with fine which may extend to two hundred rupees.
Penalty for breach of the provisions of the Act, etc.
99. Whoever contravenes any of the provisions of this Act or of any rule or regulation made or scheme sanctioned thereunder shall, if no other penalty is provided for such contravention, be punishable –
(a) with fine which may extend to one hundred rupees; and
(b) in case of a continuing contravention, with an additional fine which may extend to fifty rupees for every day after the first during which he has persisted in the contravention.
Compensation to be paid by offenders for damage caused by them