(See rule 10)
No.………………..
Office of the……………..……
……………….………………
Dated……………….………..
Sub :- Non compliance of requisition made under clause (a)/clause (b) of sub-section (1) of section 11 of the Kerala Local Fund Audit Act, 1994 - Regarding.
Ref :-
In exercise of the powers conferred under section 11 of the Kerala Local Fund Audit Act, 1994,Sri/Smt ……………………………… (Name, Designation and Name of institutions) was required in the requisition under reference to produce at the place of audit the following records/to appear in person to answer audit enquiries, in connection with the audit of accounts of……………………………………… for the year………...............................
But Sri/Smt............................................................................has failed to comply with the requisition lawfully made upon him/her by the auditors and hence verification of the above records by them is pending/the audit enquires issued to the Executive Authority ................................................. on the dates ................................................................................ are pending clearance.
As per section 12 of the Kerala Local Fund Audit Act, 1994, any person who wilfully neglects or refuses to comply with any requisition lawfully made upon him under clause (a) or clause (b) of sub-section (1) of Section 11 of the Act is punishable, on conviction, with fine which may extend to one thousand, rupees. Non-production of records required by the auditors/failure to appear in person to answer audit enquires shows willfull neglect and refusal on the part of Sri/ Smt………………………….in complying with the requisition lawfully made upon him/her. Hence Sri/Smt…………………………….is required to show cause with in 15 days from the date of receipt of this notice why action should not be initiated against him/her in a court of law as contemplated in section 12 of the Act. If no written statement of explanation is received within the time allowed the matter will be proceeded with on the presumption that he/ she has nothing to offer in defence.
…………………………………..
Director
………………………………….
To
…………………………………….
……………………………………..