33. (1) The account of the Board shall be exmined and audited annually by an auditor or auditors appointed by the State Government in such manner as may be prescribed.
(2) For the purposes of examination and audit under sub section (1), an auditor appointed under that sub-section may,
(a) require, in writing the production before, him of any document relating to financial matter of the Board or the assets thereof which he considers to be necessary for the proper conduct of the audit.
(b) require, in writing, the personal appearance before him of any person accountable for, or having the custody or control of, any such document to answer any question relating thereto; or
(c) require any person for appearing before him to submit a statement in writing instead of any such document.
(3) It shall be the duty of the Board and every member thereof and of the Secretary and other officers and employees in the service of the Board to afford to the auditor every facility for the examination and audit of the accounts of the Board and to comply with any requisition made by auditor under sub section (2) and the requirements of any rule made in this behalf;
(4) Any person who willfully suppresses, or refuses to comply with, any requisition made under sub-section (2) or refuses to comply with the requirement of any rule made in this behalf shall, on conviction, be punished with fine which may extend to five thousand rupees.
(5) No complaint in respect of any offence punishable under sub-section (4) shall be made except with the previous sanction of the State Government.
(6) No Magistrate other than the Judicial Magistrate of First Class shall try any offence punishable under sub section (4).