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The Intermediate and Secondary Education Ordinance, 1961 (East Pakistan Ordinance)

( Ordinance NO. XXXIII Of 1961 )

Chapter III

FINANCE

Annual report and budget estimate
21. (1) The Secretary shall present to the budget meeting of the Board a report on the work of the Board during the last preceding financial year, together with a budget estimate showing in the form prescribed by regulations, the anticipated income and expenditure of the Board during next succeeding financial year.
 
 
(2) The budget estimate shall, when confirmed by the Board and within such period as may be prescribed by regulations, be forwarded to the Government for approval. Thereupon the Government will approve the budget estimate as submitted by the Board or 1[it] will make such modifications in it as 2[it] considers necessary after consulting the Chairman.
Intermediate and Secondary Education Fund
22. (1) There shall be constituted a fund for the Board of Intermediate and Secondary Education, Dacca, constituted under sub section (1) of section 3 to be called the Intermediate and Secondary Education Fund of the Board of Intermediate and Secondary Education, Dacca to which shall be credited-
 
 
 
 
3[* * *]
 
 
 
 
(b) all fees realised under any of the provisions of this Ordinance;
 
 
 
 
(c) all sums representing income from endowments or from property owned or managed by the Board for the purposes of this Ordinance; and
 
 
 
 
(d) all other sums received by the Board from Government or any other source for any purpose provided for in this Ordinance.
 
 
 
 
4[(1a) There shall be constituted a separate fund for each Board constituted under sub section (1) of section 3A to be called the Intermediate and Secondary Education Fund of that Board to which shall be credited;
 
 
 
 
(a) all fees realised by such Board under any of the provisions of this Ordinance;
 
 
(b) all sums representing income from endowments or from property owned or managed by such Board for the purpose of this Ordinance; and
 
 
 
 
(c) all other sums received by such Board from Government or any other source for any purpose provided for in this Ordinance.]
 
 
 
 
(2) The Intermediate and Secondary Education Fund of a Board shall vest in the Board, shall be held by it in trust for the purposes of this Ordinance and shall be administered by it.
 
 
 
 
(3) All moneys payable to the credit of the Intermediate and Secondary Education Fund shall forthwith be paid into a bank, approved by the Board, or into Government treasuries.
Application of the Intermediate and Secondary Education Fund
23. (1) No expenditure shall be incurred from the Intermediate and Secondary Education Fund except for the purposes of this Ordinance and unless such expenditure is provided for in a budget approved by the Government under section 21 or is provided for by reappropriation by the Board.
 
 
 
 
(2) Subject to the provisions of sub section (1), the Intermediate and Secondary Education Fund shall be applied to-
 
 
 
 
(a) payment of the cost of audit;
 
 
 
 
(b) payment of salaries and allowances to the Chairman and other officers and employees of the Board;
 
 
 
 
(c) payment of all expenses connected with printing of papers, forms, documents, etc., required for carrying out the purposes of the Ordinance;
 
 
 
 
(d) payment of allowances to members of the Board and Committees thereunder;
 
 
 
 
(e) payment of remunerations to such persons as may be appointed by the Board in connection with the work of holding and conducting the Board's examinations and of publication of the results thereof;
 
 
 
 
(f) payment of contingent and capital expenditure; and
 
 
 
 
(g) payment of any other expenditure incurred by the Board in accordance with, and for the purposes of giving effect to, the provisions of this Ordinance.
Accounts
24. The Board shall keep accounts of all its receipts and expenditure in the manner and form prescribed by regulations.
Audit
25. (1) The accounts of the Board shall be submitted to the Government once every year and examined and audited by an auditor appointed by the Government.
 
 
 
 
(2) It shall be the duty of the Board, and of every member, officer and servant thereof, to afford to the auditor every facility for the examination and audit of the accounts of the Board, and to comply with a requisition made by the auditor.
Audit report
26. (1) The auditor shall submit to the Government a report on the audit of accounts and send a copy of such report to the Board and thereupon the Board shall, within a period prescribed in this behalf by regulations, forward a copy of the report together with its observation thereon to the Government.
 
 
 
 
(2) Subject to the provisions of section 28, the Government shall take such action on the audit report as it thinks fit.
Disallowance
27. The auditor shall-
 
 
 
 
(a) disallow any payment which is in contravention of any law for the time being in force, and charge it against the persons making or authorising it;
 
 
 
 
(b) charge the amount of any deficiency or loss against the person by whose default or negligence such deficiency or loss resulted;
 
 
 
 
(c) charge any sum which could have been, but has not been brought into account against the person failing to account for it.
 
 
 
 
(d) in every case of disallowance and charge under this section, certify in writing the amount due from the person against whom the charge is made; and
 
 
 
 
(e) send a copy of such certificate to the Board and to the person concerned within 14 days from the date on which the report referred to in sub-section (1) of section 26 is submitted to the Board.
Appeal
28. (1) Any person from whom an auditor has certified any sum to be due under section 27 may, within one month from the receipt by him of a copy of the certificate, appeal against such order to the Government.
 
 
 
 
(2) The Government shall, on such appeal, make such order as 5[it] thinks fit, after giving the person making the appeal an opportunity of being heard and the decision of the Government on such appeal shall be final.
Payment of certified sums
29. (1) Every sum certified to be due under section 27 from any person shall, within one month from the receipt by such person of a copy of the certificate, and unless within that period he makes an appeal under section 28, be paid by him into the Intermediate and Secondary Education Fund.
 
 
 
 
(2) The Board may direct that any sum not paid in accordance with the provisions of sub section (1) or, if an appeal has been made under section 28, such sum as the Government may order to be due, shall be recovered-
 
 
 
 
(a) in the case of a servant of the Government or an officer or other employee of the Board, by deduction from his salary in accordance with such conditions as may be prescribed by regulations, or as a public demand; and
 
 
 
 
(b) in any other case as a public demand.
 
 
 
 
(3) The Deputy Commissioner of Dacca or such other Officer as the Government may specify shall, for the purpose of section 4 of the 6[* * *] Public Demands Recovery Act, 1913, be deemed to be the person to whom such demand is payable and he shall pay to the Board any sum recovered by him in respect of any such demand.
 
 

  • 1
    The word “it” was substituted for the word “he” by section 11 of the Intermediate and Secondary Education (Amendment) Ordinance, 1977 (Ordinance No. XVII of 1977)
  • 2
    The word “it” was substituted for the word “he” by section 11 of the Intermediate and Secondary Education (Amendment) Ordinance, 1977 (Ordinance No. XVII of 1977)
  • 3
    Clause (a) was omitted by section 12 of the Intermediate and Secondary Education (Amendment) Ordinance, 1977 (Ordinance No. XVII of 1977)
  • 4
    Sub-section (1a) was inserted by section 7 of the East Pakistan Intermediate and Secondary Education (Amendment) Ordinance, 1962 (East Pakistan Ordinance No. XVI of 1962)
  • 5
    The word “it” was substituted for the word “he” by section 13 of the Intermediate and Secondary Education (Amendment) Ordinance, 1977 (Ordinance No. XVII of 1977)
  • 6
    The word “Bengal” was omitted by section 14 of the Intermediate and Secondary Education (Amendment) Ordinance, 1977 (Ordinance No. XVII of 1977)
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