(1) The Board of Councillors shall, at its first meeting in each year, or at its next meeting which shall be held within a period of thirty days from the date of its first meeting in that year, constitute a Municipal Accounts Committee:
Provided that the State Government may, on an application by the Mayor and for reasons to be recorded in writing, extend the period as aforesaid by such period, not exceeding thirty days, as the State Government may think fit.
(2) The Municipal Accounts Committee shall consist of—
(a) any member of the opposition in the Corporation as its Chairman, and
(b) such number of persons, not being less than three and more than five, as the Board of Councillors may determine, to be elected by the members of the Board of Councillors from amongst themselves in accordance with the system of proportional representation by means of the single transferable vote by secret ballot, the members of the Mayor-in-Council not being eligible for election, and
(c) such number of persons, not being more than two and not being members or officers or other employees of the Corporation, having knowledge and experience in financial matters, as may be nominated by the Board of Councillors.
(3) Subject to the other provisions of this Act, the members of the Municipal Accounts Committee shall hold office till a new Municipal Accounts Committee is constituted.
(4) Subject to the provisions of this Act and the rules and the regulations made thereunder, it shall be the duty of the Municipal Accounts Committee—
(a) to examine the accounts of the Corporation showing the appropriation of sums granted by the Corporation for its expenditure and the annual financial accounts of the Corporation;
(b) to examine and scrutinise the report on the accounts of the Corporation by the auditors under the provisions of this Act and to satisfy itself that the moneys shown in the accounts as having been disbursed were available for, and applicable to, the services or purposes to which they have been applied and that the expenditure was incurred in accordance with the authority governing the same;
36 THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 29, 2008 [PART III The West Bengal Municipal Corporation Act, 2006.
(Part IL—Corporation Area.—Chapter III—Municipal authorities.—Sections 22, 23.)
(c) to submit a report to the Corporation every year and from time to time on such examination and scrutiny;
(d) to consider the report of the auditor in cases where the Corporation requires him to conduct a special audit of any receipt or expenditure of the Corporation or to examine the accounts of stocks of the Corporation; and
(e) to discharge such other functions as may be prescribed.
Borough Committee. 22. (1) The Corporation shall, at its first meeting after the election of members thereto or as soon as may be thereafter, group the wards in such number of boroughs as may allow each 'borough to consist of not less than six contiguous wards, and shall constitute a Borough Committee for each such borough.
(2) Each Borough Committee shall consist of the Councillors elected from the wards constituting the Borough.
(3) A member of a Borough Committee representing a constituent ward shall hold office till he ceases to be the Councillor representing such ward.
(4) The members of each Borough Committee shall elect from amongst themselves one member to be its Chairman who shall not be a member of the Mayor-in-Council or the Chairman of the Corporation.
(5) The Chairman of a Borough Committee may, at any time, resign his office by giving notice in writing to the Mayor, and the resignation shall take effect from the date of its acceptance by the Mayor.
(6) In the case of any vacancy in the office of the Chairman of any Borough Committee caused by death, resignation, removal or otherwise, the members of the Borough Committee shall elect from among themselves one member to be the Chairman of the Borough Committee at a meeting of the Borough Committee to be convened by the Commissioner within fifteen days from the date of occurrence of such vacancy.
(7) A Borough Committee shall, subject to the General supervision and control of the Mayor-in-Council, discharge, within the local limits of the borough, the functions of the Corporation relating to collection and removal of garbage, house connections for water supply and sewerage, removal of accumulated water on streets and public places due to rain or any other cause, health immunisation services, improvement of bustee and such other functions as the Corporation may require it to discharge or as may be specified by regulations, and the officers and other employees of the Corporation working within the local limits of the borough shall carry out the directions of the Borough Committee in this behalf.
(8) The manner of transaction of business of a Borough Committee shall be such as may be determined by the Corporation by regulations.