Report No. 19
45. Sections 43 and 44.- No change in substance.
46. Section 45.-
The Government of West Bengal has added1 a further clause, namely "whether the accounts have been audited in the prescribed manner" before clause (a) and also introduced the words "so far as can be ascertained by such audit of the accounts" in place of the word "they" in existing clause (a). By way of abundant caution we recommend that these changes may be adopted.
1. Administrator-General's (Bengal Amendment) Act, 1940, section 9.