Panchayat:Repo18/Law Manual Page0630
(4) The amount shall be remitted in the Panchayat and receipt obtained within thirty (30) days of receipt of the order,and if the amount is not remitted within that period or an application under sub-section (4) of Section 253 is not filed before the District Court, the said amount shall, be recovered from the person liable as arrears of revenue on land and credited to the Panchayat Fund.
25. Enquiry Officer to be party.- The Officer who has submitted the report by conducting enquiry regarding the disputed liability shall, in case an application is filed before the District Court against the order issued by the Government under sub-rule (3) of Rule 24, also be made as an opposite party in addition to the Government and that officer shall submit the statement of facts before the court on behalf of the Government.
26. Inspection in the institutions handed over by the Government to the Panchayats.-(1) In addition to the Audit and the Performance Audit conducted in a Panchayat through the Local Fund Audit Director and the Performance Audit Authority, the Head of the Government Department connected with the functions of an institution handed over by the Government to a Panchayat or the Officer authorised by him shall have the power to inspect that institution under Section 166 or Section 172 or Section 173 or Section 181.
(2) The copy of the report of the departmental inspection shall be forwarded to the Panchayat for consideration and further action.
27. Relation between audit, performance audit and departmental inspection.- The performance audit under Section 188, the audit under Section 215, and the departmental inspection under Rule 26 shall be independent and at the same time may be inter-related and the inference of one report may be relied for the purpose of another report and may be mentioned in the said report.
(This does not form part of the Notification, but is intended to indicate its general purpose.) As per Section 188 of the Kerala Panchayat Raj Act, 1994 (13 of 1994), the Government or an Officer authorised by them in this behalf may inspect any office under the control of a Panchayat or the movable or immovable properties kept there or any work in progress. As per Clauses (a) and (b) of sub-section (1) of Section 188 any record, return, plan, estimate, statement of account of a Panchayat may be required. The Local Fund Examiner and persons nominated by him are authorised to audit the accounts of income and expenditure of a Panchayat under Section 215. Clause (xxxvi) of sub-section (2) of Section 254 empowers the Government to make rules regarding the accounts to be kept by Panchayat auditing of that accounts, and its publication. Government have, in exercise of the powers conferred by the said sections read with sub-section (1) of Section 254, decided to make rules regarding conducting of performance audit under Section 188 and the auditors under Section 215 and their duties, functions, the measures to be adopted by the Panchayat towards the auditors, and the records to be given to them. This notification is intended to achieve the said object.