(1) The Council shall prepare, in such form and at such time each year as may be prescribed, a budget estimate in respect of the financial year next following showing the estimated receipts and expenditure, and the copies thereof shall be forwarded to the State Government after its confirmation by the Council at its annual meeting.
(2) (a) The State Government shall, within two months of the receipt of the budget estimate, either accord its approval to the same or return it to the Council with such comments and suggestions as it deems necessary, if, in its opinion, such budget estimate— is not reasonably accurate with reference to ascertainable facts or shows a deficit in the closing balance;
(ii) includes new items of recurring expenditure which are likely to impose upon the ' Council in the future financial liabilities which the Council is not likely to be able to meet from its income; or
(iii) includes provisions for expenditure which are not in accordance with the provisions of this Act.
(i)
PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, APRIL 28, 2005 9 The West Bengal State Council of Vocational Education and Training Act, 2005.
(Chapter V.—Finance, Accounts and Audit.—Sections 20-22.)
Payment to Council by State Government.
(b) If the budget estimate is returned under clause (a), the Council shall consider the comments and suggestions made by the State Government and may, if it thinks fit, revise the said budget estimate. The Council shall, then, either resubmit the budget estimate as so revised to the State Government or, if it does not think fit to revise the budget estimate, resubmit it in its original form to the State Government within one month of receiving it together with its replies on the comments and suggestions made by the State Government.
(c) If the State Government does not approve of the budget estimate as revised by the Council or if the budget estimate is returned by the Council without revision, the State Government may amend the budget estimate by making—
(i) such modifications as are, in its opinion, necessary to render the budget estimate reasonably accurate with reference to ascertainable facts or to balance the receipts and expenditure,
(ii) additions, alterations or modifications in any provision relating to new items of expenditure of a recurring nature,
(iii) any alteration or modification in any provision for expenditure which, in its opinion, is not in accordance with the provisions of this Act, and shall, then, forward the budget estimate as so amended to the Council.
(3) If the State Government does not accord its approval to the budget estimate under clause
(a) of sub-section (2) within two months of the receipt thereof, or if the State Government does not communicate its approval of the budget estimate to the Council under clause (c) of subsection (2) within the 31st March of the financial year immediately preceding the financial year to which the budget estimate relates, the budget estimate as forwarded to the State Government by the Council shall be deemed to have been approved by the State Government and shall be the budget estimate of the Council for the financial year to which it relates.
20. The State Government may, after considering the budget estimate, the accounts of the Council and such other reports as it may call for, make such annual or periodical grants to the Council as it may think fit:
Provided that on the establishment of the Council and before the first budget estimate is forwarded to the State Government, that Government may, after considering such report as it may call for from the Council, make such initial grant to the Council as may be considered necessary.
Council Fund. 21. (1) The Council shall have a Fund to be called the West Bengal State Council of Vocational Education and Training Fund to which shall be credited—
(a) all sums which may be paid by the State Government under section 20;
(b) all fees realised under any of the provisions of this Act;
(c) all sums representing income from endowments or from property owned or managed by the Council; and
(d) all other sums received by or on behalf of the Council from any source whatsoever.
(2) The Fund shall vest in the Council and shall be under its control and shall be held by it in trust for the purposes of this Act.
(3) All moneys payable to the credit of the Fund shall forthwith be paid into the Reserve Bank of India, or the State Bank of India or any branch thereof, or any Nationalised Bank or any branch thereof, to the credit of the Fund, and all cheques drawn on the Fund shall be signed by the President or by such other person as he may authorise in writing in this behalf.
Application of
22. No expenditure shall be incurred from the Fund except for the purpose of this Act and Fund. unless such expenditure is provided for in the budget estimate as approved under this Act or may be met by re-appropriation sanctioned in the prescribed manner.
10 THE KOLKATA GAZETTE, EXTRAORDINARY, APRIL 28, 2005 [PART III The West Bengal State Council of Vocational Education and Training Act, 2005.
(Chapter V—Finance, Accounts and Audit.—Sections 23-26.— Chapter VI.—Supplementary Provisions.—Section 27.)
Annual Report. 23. The Council shall prepare in such form and at such time as may be prescribed an annual report once in every year giving a true and full account of its activities during the previous year, and copies thereof shall be forwarded to the State Government.
Accounts. 24. The Council shall keep an account of all its receipts and expenditure in the manner prescribed.
Audit. 25. (1) The accounts of the Council shall be examined and audited annually by an auditor or auditors appointed by the State Government in such manner as may be prescribed.
(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
(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) or with the requirement of any rules 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).
Audit Report. 26. (1) The auditor shall, within fourteen days from the date of completion of the audit, submit to the State Government a report on the accounts audited and shall also send a copy thereof to the Council, which shall forward it to the State Government together with observations thereon.
(2) The State Government may take such action on the audit report as it may think fit.
CHAPTER VI Supplementary Provisions Council to furnish 27. The Council shall furnish to the State Government such reports, returns and statements, information.
as may be prescribed, and such further information on any matter relating to the Council as the State Government may require.
PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, APRIL 28, 2005 11 The West Bengal State Council of Vocational Education and Training Act, 2005.
Power of State Government to suspend proceedings.
Certain persons to be deemed to be public servants.
Indemnity.
Power to make regulations.
Power to make rules.
Council to be guided by directions of State Government.
(Chapter VT—Supplementary Provisions.—Sections 28-33.)
28. If the State Government is of opinion that any resolution, order or act is in excess of the powers conferred upon the Council or the committee under this Act, it may, by order in writing, specifying the reasons thereof, suspend the execution of such resolution or order of the Council or any committee constituted under this Act and prohibit any act, which purports to be done or is intended to be done under this Act.
29. The members of the Council and of every committee constituted under this Act, persons in the service of the Council and any person appointed under this Act to audit the accounts of the Council shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
30. No suit, prosecution or other legal proceeding shall lie against any person for anything in good faith done or intended to be done under this Act.