Amendment status not verified — confirm the current text below against the official source.
Any person who neglects or refuses to comply with the requisition made by the auditor under section 188, within such time as may be specified, shall, on conviction by a Court, be punishable with a fine which may extend to one hundred rupees in respect of each item included in the requisition. Penalty. 347 The West Bengal Panchayat Act, 1973. [West Ben. Act (Part V.—Chapter XV111—Audit.—Sections 190, 191.) Audit report.