(1) The Board and every Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance shoot in such form as may be prescribed.
(2) The accounts maintained under sub-Section (1) 5:1811 be subject to audit annually by the Accountant Genera! of the State and any expenditu re incurred by him in connection with such audit shall be payable by the concerned Authority to the Accountant General.
(3) The Accountant General orany person appointed by him in connection with the audit of accounts under sub-section (2), shall have the same right, privilege, and authority in connection with such audit as the Accountant General has in connection with the Government accounts and in partic-ular 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 concerned Authority. The accounts as cartltied by the Accountant General or any other person appointed by him in this behalf together with' the audit report thereon shall be forwarded annually to tile Government -
(a) directly in the case of the Board;
(b) throuqh the Board, in the case of the Authority.
B6. (1) The duty Imposed under the laws tor the time being in force ill Sikkim in respect of any deed of transfer of immovable property shall, in the case of immovable property situated within tile area under the jurisdiction of the Authority be increased by three percentum on the value of the property transferred or in the case of unsutructuary mortgage on the amount secured by the instrument.
(2) All collections resulting from the said increase shall, after deducting incidental expenses, it any, be paid to the Authority atsuch time and in such manner as may be prescribed.