⚙️ Section 104 – Accounts, Audit and Reports

📘 Chapter VI – Government Transport Services

⚙️ Section 104 – Accounts, Audit and Reports

(सरकारी परिवहन सेवाओं के लिए लेखा, ऑडिट और रिपोर्टिंग का प्रावधान)

📜 Section 104 का उद्देश्य

Section 104 यह सुनिश्चित करता है कि:

✔️ Government transport services का financial management, accounts और auditing properly हो।
✔️ Revenue, expenses और subsidies का transparent record maintained रहे।

मतलब: Public funds के proper utilization और accountability के लिए हर service की financial reporting जरूरी है।

🔶 Section 104 – मुख्य प्रावधान

📌 1️⃣ Applicability

  • State / Central Government द्वारा operated passenger vehicles
  • Goods transport under government schemes
  • Special / monopoly services

📌 2️⃣ Powers and Responsibilities

  • Maintain proper accounts and records of revenue, expenses और fares
  • Conduct audit regularly या as directed by Government
  • Submit reports to Government for review और policy decisions

📌 3️⃣ Legal Effect

  • Accounts और audits binding और verifiable
  • Non-compliance पर disciplinary या legal action
  • Ensures transparency और financial accountability

📌 4️⃣ Government Oversight

  • Government / authorized officers can inspect accounts
  • Audit reports guide policy, fare structure और subsidies
  • Financial management improve और misuse prevent

⚖️ Section 104 का कानूनी महत्व

  • Public transport funds की transparency और accountability
  • Revenue, expenses और subsidies का proper monitoring
  • Efficient financial management
  • Legal framework for audit and reporting clear