Audit and accounts: the Commission must maintain proper accounts, submit annual statements, and undergo periodic external audit. The Commission must maintain proper accounts and prepare an annual statement in the prescribed form; its accounts are subject to periodic external audit by the authorised audit institution, with audit expenses payable by the Commission. Auditors and their appointees have rights to demand books, vouchers and documents and to inspect Commission offices. The certified accounts and audit report must be forwarded annually to the Central Government for laying before Parliament. Orders appealable to higher adjudicatory bodies are excluded from audit under this provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Audit and accounts: the Commission must maintain proper accounts, submit annual statements, and undergo periodic external audit.
The Commission must maintain proper accounts and prepare an annual statement in the prescribed form; its accounts are subject to periodic external audit by the authorised audit institution, with audit expenses payable by the Commission. Auditors and their appointees have rights to demand books, vouchers and documents and to inspect Commission offices. The certified accounts and audit report must be forwarded annually to the Central Government for laying before Parliament. Orders appealable to higher adjudicatory bodies are excluded from audit under this provision.
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