Panchayat:Repo18/vol1-page0966

27. Cognizance of offences.- No Court shall take Cognizance of any offence punishable under this Act except on a Complaint in Writing of the facts constituting such offence, made by the Director or any officer authorised by him in this behalf.

28. Power of Government to make rules.- (1) The Government may, by notification in the Gazette, make rules for the purpose of carrying into effect the provisions of this Act.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-

 (a) the manner and the form in which the accounts of a local authority whose accounts are subject to audit under this Act, shall be kept and presented;

 (b) the powers and duties of auditors and the procedure to be followed by them for conducting and audit and the period at which such audit may be conducted;

 (c) the manner in which the matters required to be published under this Act shall be published; and

 (d) all other matters, which may be or are required to be prescribed.

(3) Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of fourteen days, which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the Session immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case maybe; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

29. Power to remove difficulties.- If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order, as occasion may require, do anything not inconsistent with the provisions of this Act which appears to them to be necessary or expedient for the purpose of removing the difficulty: Provided that no such order shall be issued after the expiry of two years from the date of commencement of this Act.

30. Savings.- The provisions of this Act shall not apply to any case, suit, appeal, revision petition or any other proceedings that may be pending at the commencement of this Act before an auditor, civil Court or the Government and the law in force immediately before the commencement of this Act shall, notwithstanding anything contained in this Act, continue to apply to such cases, suits, appeals, revision petitions and other proceedings.

THE SCHEDULE
(See section 3 (1))

 1.All Municipal Corporations -

 2.All Municipalities-

 3 Township -

 4.All Panchayats -

 5 Universities -

 6.The Kerala State Housing Board -

 7.Kerala Rural Development Board -

 8.All Development Authorities -

 9.Temples under the management of Hindu Religious and Charitable Endowments i Administration Department -

 10.State Institute of Languages -

 11.State Institute of Encyclopedic Publications-

 12.Malabar Market Committee-


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