(1) The Commission shall maintain proper accounts and other relevant record and prepare annual statement of accounts in such forms, as may be prescribed by the Government.
(2) The accounts of the Commission shall be audited by the Local Funds Examiner, Punjab, within three months after the close of each financial year and any expenditure in connection with such audit, shall be payable by the Commission to the Local Funds Examiner, Punjab.
(3) The accounts of the Commission, as certified by the Local Fund Examiner, Punjab, together with the audit report thereon, shall be forwarded annually to the Government by the Commission.
18. The Commission shall prepare, in such form and at such time, for each financial year, as may be prescribed, its annual report, giving a full account of its activities during the previous financial year and forward a copy thereof to the Government.
Grants by the State Government.
Accounts and Audit.
Annual report.
19. The Government shall cause the annual report together with a memorandum of action taken on the recommendations contained therein, in so far as they relate to the Government and the reasons for the non-acceptance, if any, of any of such recommendations, and the audit report, to be laid, as soon as may be, after the reports, are received, before the State Legislature.
20. The 1[Chairperson], members, officers and other employees of the Commission shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
21. Whoever being legally bound to obey any order of the Commission under section 10 or the order of an officer or investigation agency referred to in section 12 intentionally omits to do so or furnishes false information shall, on conviction, be punished under Section 174, 175, 176, 177, 178, 179 or 180, of the Indian Penal Code, as the case may be.
22. No court shall take cognizance of an offence specified in section 21, except on a complaint in writing of the 2[Chairperson] or a member or an officer, authorized by the Chairperson in this behalf.