4. (1) The state Government may, from time to time, by notification specify the local authorities, accounts of which are to be audited
(2) On the issue of a notification under sub-section (1) the accounts of the local authority shall, notwithstanding anything contained in any enactment by or under which such local authority is constituted or in any rules made thereunder, be subject to audit in all respects in the manner provided by or under this act.
(3) The local authority whose accounts are to be audited under sub-section (2) shall be liable to pay audit fees at the rates fixed by the State Government from time to time.
(4) If within one month of the receipt of a memorandum of audit fee liveable under sub-section (3), the audit fee is not paid by the Principal Officer of the local authority into the Government Treasury, the State Government or the District Magistrate with the prior sanction of the State Government may make an order directing the banker or person having the custody of the funds of such local authority to pay the amount of audit fee from such fund into the Government Treasury, whether in lump sum or in instalments as directed in the order, and the Banker or such other person shall be bound to comply with the order, failing which the amount of audit fee shall be recovered as arrears of land revenue.