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Section 2: Definitions.

The Telangana State Audit Act, 1989.State Act of Telangana · Act 9 of 1989

In this Act, unless the context otherwise requires

(a) audit means pre-audit, concurrent audit, post audit, cent percent audit, resident audit, test audit, special audit and such other examination of accounts as the Government may from time to time, specify;

(b) auditor means the Director of State Audit appointed under section 3 and includes any other person on whom all or any of the powers of the auditor under this Act, are conferred;

[(c) a Gram Panchayat, a township, a Mandal Praja Parishad or a Zilla Praja Parishad constituted under the Telangana Panchayat Raj Act, 2018.]

(e) Concurrent audit means a post audit of a day-today accounts of a specified period, with a general review of the accounts from time to time;

(f) Director means the Director of State Audit appointed under section 3;

(g) fund means any fund the control and management of which a local authority or other authority is legally entitled to and includes any cess, rate, duty fee or tax leviable by, and any property vested in, such authority;

(h) Government means the State Government of Telangana;

(i) local authority means:-

(a) a municipal corporation constituted under the law relating to municipal corporation for the time being in force;

(b) a municipal council constituted under the Telangana Municipalities Act, 1965;

[(c) a gram panchayat, a township, a Mandal Praja Parishad or a Zilla Praja Parishad constituted under the Telangana Panchayat Raj Act, 1994;]

(e) A market committee constituted under the Telangana (Agricultural Produce and Livestock) Markets Act, 1966;

(f) Rashtra Karshaka Parishad, Commodities Federations and Mandal Karshaka Parishads constituted under the Andhra Pradesh Rashtra Karshaka Parishad and Allied Bodies Act, 1988; and

(g) A Zilla Grandhalaya Samstha constituted under the Telangana Public Libraries Act, 1960;

(j) notification means a notification published in the Telangana Gazette and the word notified shall be construed accordingly;

(k) post audit means the detailed audit conducted after the transactions are completed;

(I) pre audit means the preliminary audit before receiving the money or arranging the payments;

(m) prescribed means prescribed by rules made under this Act;

(n) resident audit means concurrent or pre audit of expenditure and review of receipts;

(o) Schedule means the Schedule appended to this Act;

(p) Special Audit means an audit of accounts pertaining to a specified item or series of items requiring thorough examination.

(q) surcharge means the amount for which, the auditor in exercise of powers vested in him under this Act, makes a person liable for the loss, waste, misapplication or misappropriation, of any money or other property belonging to any local authority.

Where this provision sits

ActThe Telangana State Audit Act, 1989.
Section2
Marginal noteDefinitions.
JurisdictionState of Telangana
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act No.5 of 2018. . Clause (c) is substituted for clauses (c) and (d) in section 2 by Act No.5 of 2018.
  • substituted. . Substituted by G.O.Ms.No.45, Law (F) Department, dated 01.06.2016.
  • other. . Adapted by G.O.Ms.No.142, Municipal Administration and Urban Development (F2) Department, dated 29.10.2015.
  • substituted, Act No.13 of 1994. . Clauses (c) and (d) substituted as clause (c) by Act No.13 of 1994.
  • substituted, Act No.41 of 2006. . Substituted by Act No.41 of 2006.
  • other. . Adapted by G.O.Ms.No.9, PR & RD (Mandal) Department, dated 12.09.2014.
  • other. . Adapted by G.O.Ms.No.8, Agriculture & Cooperation (Marketing II) Department, dated 02.08.2014.
  • repealed, Act No.24 of 1991. . This Act has been repealed by Act No.24 of 1991.
  • other. . Adapted by G.O.Ms.No.35, School Education (Training) Department, dated 21.12.2015.

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