Act Number: 29

Act Name: The Tea Act, 1953

Year: 1953

Enactment Date: 1953-05-28

Long Title: An Act to provide for the control by the Union of the Tea industry, including the control, in pursuance of the International Agreement now in force, of the cultivation of tea in, and of the export of tea from, India and for that purpose to establish a Tea Board and levy a duty of excise on tea produced in India.

Ministry: Ministry of Commerce and Industry

Department: Department of Commerce

Section 29: Accounts and audit.
    (1) The Board shall cause accounts to be kept of all moneys received and expended by it.
     (2) The accounts shall be audited every year by auditors appointed in this behalf by the Central Government and such auditors shall disallow every item, which in their opinion is not authorized by this Act or any rule made or direction issued thereunder.
     (3) The Board may, within three months from the date of communication to it of the disallowance of any item, as aforesaid appeal against such disallowance to the Central Government whose decision shall be final.
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