(1) The Board shall keep such accounts and submit such statements to the Government as may be prescribed.
(2) Accounts of the receipts and expenditure of every Board shall be maintained up to the last day of every financial year in such form as may be prescribed. These annual accounts and all accounts kept under sub-section
(1) shall be examined and audited, as soon as may be, after the end of each financial year by such persons as the Government may appoint in this behalf.
(3) An abstract of every annual account of a Board, showing the income of the District Fund under each head of receipts, the charges for establishment, the works undertaken, the sum expended on each work, the balance if any, of the fund remaining unspent, and such other information as may be required by the rules, shall be prepared by the Board in such form or forms as may be prescribed and forwarded to the Government not later than the 15th day of the first month of the next financial year and published annually in such manner, if any, as may be prescribed.
134. The Board shall keep at its office a copy of every estimate approved and of accounts maintained under this Chapter and any person who is enrolled in the list of voters for the time being in force as a voter of any constituency of the Board, may during office hours inspect any such Accounts.
Inspection of accounts by the public.
76 [Act No.I of 1956] estimates or accounts subject to such conditions as may be prescribed.
CHAPTER IX.
Taxation.
12[135. [xxx]
136. [xxx]
137. [xxx]]
138. With the previous sanction of the Government and subject to such rules as may be prescribed in this behalf, a Board may impose a special tax on houses, buildings or lands within the whole or a part of the area subject to the jurisdiction of the Board for providing amenities to the inhabitants of such area.
13[xxx]