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The Visva-Bharati Act, 1951

Section 36. Annual Accounts.

1[36. Annual Accounts.--(1) The annual accounts and balance-sheet of the University shall be prepared under the direction of the Karma-Samiti (Executive Council) and shall once at least every year and at intervals of not more than fifteen months, be audited by the Comptroller and Auditor-General of India or by such person or persons as he may authorise in this behalf. (2) A copy of the accounts together with the audit report shall be submitted to the Samsad (Court) and the Paridarsaka (Visitor) along with the observations of the Karma-Samiti (Executive Council). (3) Any observations made by the Paridarsaka (Visitor) on the annual accounts shall be brought to the notice of the Samsad (Court) and the observations of the Samsad (Court), if any, shall, after being considered by the Karma-Samiti (Executive Council), be submitted to the Paridarsaka (Visitor). (4) A copy of the accounts together with the audit report, as submitted to the Paridarsaka (Visitor), shall also be submitted to the Central Government, which shall, as soon as may be, cause the same to be laid before both the Houses of Parliament. (5) The audited annual accounts, after having been laid before both the Houses of Parliament, shall be published in the Gazette of India.]

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