Panchayat:Repo18/Law Manual Page1125

during the preceding year to its Planning and Development Fund constituted under sub-section (1) of Section 97.

(2) The Municipal Corporation, Municipal Council, Town Panchayat or Village Panchayat may also contribute to the fund maintained by the Board, a District Planning Committee or a Metropolitan Planning Committee, as the case may be, and a Development Authority if any, any sum as may be fixed by the Government.

100. Accounts and Audit.- (1) The Board, the District Planning Committees, the Metropolitan Planning Committees, the Development Authorities, the Municipal Corporations, the Municipal Councils, the Town Panchayats and the Village Panchayats shall maintain proper accounts and other relevant records in respect of the funds maintained by them under this Act and prepare an annual statement of accounts in such form as may be prescribed.

(2) The accounts maintained under sub-section (1) shall be subject to audit annually, by the auditor under the Kerala Local Fund Audit Act, 1994 (14 of 1994).

(3) All the accounts and other records of the Board shall be made available to the auditor for the purpose of the audit.

(4) The Government shall cause the audit report to be laid, as soon as may be, after they are received, before the Legislative Assembly.

101. Annual Reports.— (1) The Board shall prepare for each financial year a report of its activities, in the previous financial year and submit the report to the Government in such form and on or before such date as may be prescribed.

(2) Every Local Self Government Institution and Development Authority shall prepare every year a report on its activities relating to the implementation of the Plans under this Act for each financial year, clearly specifying sector wise physical targets achieved along with relevant finan nit the report to the District Planning Committee and Metropolitan Planning Committee, if any, which shall consolidate such reports and submit a consolidated report to the Board, in such form and on or before such date as may be prescribed.

CHAPTER XIV
SUPPLEMENTAL AND MISCELLANEOUS PROVISIONS

102. Power of entry. For the purpose of making or execution of any Plan, persons appointed or authorised by the Board, the District Planning Committees, the Metropolitan Planning Committees, the Chief Town Planner, the Development Authorities, the Joint Planning Committees, the Municipal Corporations, the Municipal Councils, the Town Panchayats or the Village Panchayats or persons appointed or authorised by them or by the Government shall have the same power to enter upon, survey and set up marks on property and to do all acts necessary for such purposes, subject to the same conditions and restrictions, as the Secretary of a Municipality and the officers authorised by him have in respect of the powers under the enactment relating to the Municipalities for the time being in force.

103. Penalty for obstructing implementation.— Whoever, — (a) obstructs any person engaged or employed by the Board or the District Planning Committee or the Metropolitan Planning Committee or the Development Authority or the Joint Planning Committee or the Local Self Government Institution or any person with whom the Board or the District Planning Committee or the Metropolitan Planning Committee or the Development Authority or the Joint Planning Committee or the Local Self Government Institution has entered into a contract, in the performance or execution by such person of his duty or of anything which he is empowered or required to do under this Act; or