THE JAMMU AND KASHMIR PANCHAYATI RAJ ACT, 1989
Section 20. Accounts and audit.
1[20. Accounts and audit.–– The books of accounts of the Halqa Panchayat shall be maintained in such form and manner as may be prescribed :
Provided that Halqa Panchayat shall be required to get its accounts audited by a Chartered Accountant every year :
Provided further that Government through a prescribed authority shall get the accounts of the Halqa Panchayat audited in the manner prescribed.]
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