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Bombay Local Fund Audit Act, 1930, (Maharashtra) Preamble - Bare Act

StateMaharashtra Government
Year
Section Title the Bombay Local Fund Audit Act, 1930
Act Info:

The Bombay Local Fund Audit Act, 19301

[ Act No. 25 of 1931]2

PREAMBLE

[17th September, 1930]

An Act to provide for and regulate the audit of the local funds under the management or control of certain local authorities in the 3[State of Maharashtra except Greater Bombay].

WHEREAS it is expedient to provide for and regulate the audit of the local funds under the management or control of certain local authorities in the [State of Maharashtra except Greater Bombay] in manner hereinafter appearing;

4[* * *]

NOTES

Object.- The audit of local bodies in this State was governed by different Statutes in the various areas. The Central Provinces and Berar Local Fund Audit Act, 1933 was in force in Vidarbha. In Marathwada area, there was no corresponding Act, but the Hyderabad District Municipalities Act, 1956, and the Hyderabad District Boards Act, 1955, contained provisions en abling the State Government to make rules regarding audit of local bodies. However, audit of accounts of local authorities in Marathwada was under taken under the Civil Service Regulations Financial Rules and Treasury Rules of the former Hyderabad State. In the result of the State (except Greater Bombay), the Bombay Local Fund Audit Act, 1930, operated. It was proposed to have a uniform law for the local bodies in the whole of the State of Maharashtra. As most of the provisions of the Bombay Act and C. P. and Berar Act were identical, it was proposed to extend the Bombay Act to the rest of the State of Maharashtra (except Greater Bombay) to repeal the Central Provinces and Berar Local Fund Audit Act, 1933, and to make further amendments in the Bombay Act so extended.- vide Statement of Objects and Reasons.- Mah. Act No. 3 of 1961.

Under the second proviso to sub-section (3) of section 10 of the Bombay Local Fund Audit Act, 1930, the Chief Auditor, Local Fund Accounts, was empowered to condone certain defects or irregularities in the accounts of any local authority which have been pointed out by him in his report and in respect of which he had not withdrawn his objection under that section, if the amount involved did not exceed rupees fifty. The Study Team on the Audit of Accounts of Panchayati Raj bodies appointed by the Government of India had recommended that the limit of waiver should be raised to rupees one hundred. It had also become necessary to raise this limit of waiver due to increase in the transactions of local authorities.- vide Statement of Objects and Reasons.- Mah. Act No. 25 of 1968.

For the Local Fund wing of the Directorate of Accounts and Treasuries, new posts of Deputy Directors of Local Fund Accounts have been created and the existing Deputy Chief Auditors in the Regional Offices have been placed under their supervisory control. It was, therefore necessary to amend the definition of "Chief Auditor" in section 3(aaa) of the Bombay Local Fund Audit Act, 1930, to include these Deputy Directors in that definition.

Uptil now under the second proviso to section 10(3) the power to condone any amount involved in any defect or irregularity to which objection has not been withdrawn was vested in the Chief Auditor, but up to the limit of one hundred rupees only. In order to have speedy disposal of audit objections, it was proposed to raise the limit to rupees five hundred where the condonation was done by the Chief Auditor, Local Fund Ac counts, and to rupees two hundred and fifty where the condonation was done by the Deputy Director, Local Fund Accounts, or the Deputy Chief Auditor, Local Fund Accounts.- vide Statement of Objects and Reasons.-Mah. Act No. 39 of 1977.

It is hereby enacted as follows :-

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1. This Act was extended to the rest of the State of Maharashtra but excluding Greater Bombay {vide Mah. 3 of 1961, section 2).

2. For Statement of object and Reasons, see Bombay Government Gazette, 1930, Pt. V, pp. 44-49; for Report of select Committee, see ibid., 1930, Pt. V, pp. 116-121; and for proceedings in Council see Bombay Legislative Council Debates, 1930, Vols. XXVIII and XXIX.

3. These words were substituted for the words Bombay presidency except Greater Bombay by Mah. 3 of 1961, ss. 3 and 4.

4. The portion beginning with "And whereas" and ending with "passing of this Act" was delete by Mah. 3 of 1961, section 4(2).



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