Section 32. Concurrent and and special Audit Accounts

(1) Notwithstanding anything contained in Section 31, the Government may order that there shall be a concurrent audit of the accounts of the Board by such person as it thinks fit. The Government may also direct a special audit of the accounts of the Board relating to any particular transaction or a class of series of transaction or to a particular period. (2) When an order is made under sub-section( 1), the Board shall present or cause to be presented for audit such accounts and shall furnish to the person appointed under sub-section( 1) such information as the said person may require for the purpose of audit.