(1) The Board shall prepare each year in such form and Budget.
within such time as may be prescribed a budget in respect of the financial year next ensuing, showing the estimated receipts and expenditure and shall forward a copy of the same to the State Government for approval.
249 The West Bengal Central Valuation Board Act, 1978.
Penalty.
Employmeent of staff.
Valuation Authority.
[West Ben. Act (Sections 25-27.)
(2) The State Governmet may, in according such approval, make such additions, alterations and modifications therein as it thinks fit:
Provided that before making such additions, alterations or modifications the State Government shall give the Board an opportunity to express its views thereon within such period as may be prescribed.
25. Any person who—
(a) fails to file the statement referred to in section 16 within the prescribed period, or files a false statement, or
(b) fails to produce the accounts, registers or documents or to furnish the information relating thereto when so required under section 17, shall be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding fifty rupees per day during the period of continuance of the offence.
26. The Board may employ such members of the staff of the Corporation, Commissioners of the municipality or of any other local authority, as the case may be having jurisdiction over the area specified in the notification under sub-section (1) of section 9, on such terms and conditions of service as may be determined by regulation:
Provided that the terms and conditions of service of the persons so employed shall not be varied to their disadvantage.