LawgistThe Coffee Act
45Accounts of the Board
(1) The Board shall keep accounts in such manner as may be prescribed of all money received and expended by it.
(2) The accounts shall be kept separately for the general fund and the pool fund.
(3) The Board shall cause the accounts to be audited annually by auditors appointed by the Central Government, and the auditors shall have power to disallow any item of expenditure which has, in their opinion, been incurred otherwise than in accordance with this Act.
(4) The Central Government may on the application of the Board allow any item of expenditure disallowed by the auditors under sub-section (3).
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All sections
- 1 Short title, extent and duration
- 2 Declaration as to expediency of Union control
- 3 Definitions
- 4 Constitution of the Board
- 5 Incorporation of the Board
- 6 Vesting of property in the Board
- 6A Consultation with the Board
- 7 Committees, staff and agents
- 8 Salary and allowances of Chairman
- 8A Vice-Chairman
- 9 Chief Coffee Marketing Officer, Secretary and other Staff
- 10 Dissolution of the Board
- 11 [Repealed.]
- 12 [Repealed.]
- 13 [Repealed.]
- 14 Registration of owners of coffee estates
- 15 Power of State Government to make rules
- 16 Fixation of prices for sale of coffee
- 17 Sale of coffee in excess of free sale quota
- 18 Sale of coffee, how made
- 19 [Repealed.]
- 20 Export of coffee
- 21 Re-import of coffee exported from India
- 22 Free sale quota
- 23 Returns to be made by registered owners
- 24 Licences for sale of uncured coffee
- 25 Surplus coffee and surplus pool
- 26 Sales of coffee by the Board
- 27 Coffee to be cured in licensed curing establishments
- 28 Licensing of curing establishments
- 29 Information to be supplied to the Board in connection with curing
- 30 Separate funds to be maintained by the Board
- 31 General fund
- 32 Pool fund
- 32A Power of the Board to make donation to the Gandhi National Memorial Fund
- 33 Power to borrow
- 34 Payments to registered owners
- 35 Failure to register
- 36 Contraventions of sections 16, 17 and 18
- 37 Unlicensed curing establishment
- 37A Contravention of section 23(1)
- 38 False returns
- 38A Contravention of section 25
- 38B Powers to seize coffee withheld from inclusion in surplus pool
- 39 Obstruction
- 39A Offences by companies
- 40 Cognizance of offences
- 41 [Repealed.]
- 42 Control by the Central Government
- 43 Appeals to the Central Government
- 44 Inspection of records
- 45 Accounts of the Board
- 46 Inspection of records of the Board and obtaining of copies
- 47 Contracts
- 47A Bar of legal proceedings
- 48 Power of the Central Government to make rules
- 49 Repeal of Act 14 of 1935
- 50 [Repealed.]
