(1) The accounts of the Council shall be examined and audited annually in such manner as may be prescribed by an auditor or auditors appointed by the State Government.
(2) For the purpose 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 the Council 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; and 74 The West Bengal Council of Higher Secondary Education Act, 1975.
VIII of 1975.]
(Chapter VIL—Finance and Audit—Section 32.— Chapter VIII—Supplemental provisions.—Sections 33-35.)
(c) require any person so appearing before him to submit a statement in writing in respect of any such document.
(3) It shall be the duty of the Council, and of every member thereof, and of the Secretary and the members of the staff in the service of the Council to afford to the auditor every facility for the examination and audit of the accounts of the Council and to comply with any requisition made by the auditor under sub-section (2) and with the requirement of any rule made in this behalf.
(4) Any person who wilfully neglects or refuses to comply with a requisition made under sub-section (2) or with the requirement of any rule made in this behalf shall, on conviction, be punishable with fine which may extend to one hundred 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 a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try an offence punishable under sub-section (4).