📘 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