Accounts and audit
Section 36 of the Air (Prevention and Control of Pollution) Act, 1981 deals with accounts and audit. Every Board shall, in relation to its functions under this Act, maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the Central Government or, as the case may be, the State Government. The Act came into force on 16 May 1981.
(1) Every Board shall, in relation to its functions under this Act, maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the Central Government or, as the case may be, the State Government.
(2) The accounts of the Board shall be audited by an auditor duly qualified to act as an auditor of companies under section 226 of the Companies Act, 1956 (1 of 1956).
(3) The said auditor shall be appointed by the Central Government or, as the case may be, the State Government on the advice of the Comptroller and Auditor General of India.
(4) Every auditor appointed to audit the accounts of the Board under this Act shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the Board.
(5) Every such auditor shall send a copy of his report together with an audited copy of the accounts to the Central Government or, as the case may be, the State Government.
(6) The Central Government shall, as soon as may be after the receipt of the audit report under sub-section (5), cause the same to be laid before both Houses of Parliament.
(7) The State Government shall, as soon as may be after the receipt of the audit report under sub-section (5), cause the same to be laid before the State Legislature.
Section 36, The Air (Prevention and Control of Pollution) Act, 1981 (Act 14 of 1981).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Made under this section, and citing it
2 instruments name this provision in its title or its text without being made under it.
Questions about Section 36
What does Section 36 of the Air (Prevention and Control of Pollution) Act deal with?
Section 36 of the Air (Prevention and Control of Pollution) Act is headed "Accounts and audit". Every Board shall, in relation to its functions under this Act, maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the Central Government or, as the case may be, the State Government.
How do I find court cases under Section 36 of the Air (Prevention and Control of Pollution) Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Air (Prevention and Control of Pollution) Act 36, section 36 Air (Prevention and Control of Pollution) Act, section 36 of the Air (Prevention and Control of Pollution) Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 36 of the Air (Prevention and Control of Pollution) Act, and has it changed?
2 other provisions in this corpus refer back to it. 2 instruments name it without being made under it, most recently G.S.R. 85(E). The Control of Water Pollution (Grant, Refusal or Cancellation of Consent) Guidelines, 2025. (2025), then G.S.R.712(E), [18/11/1982] - The Air (Prevention and Control of Pollution) Rules, 1982 (1982).
When did Section 36 of the Air (Prevention and Control of Pollution) Act come into force?
Section 36 of the Air (Prevention and Control of Pollution) Act, cited as Air (Prevention and Control of Pollution) Act 36, came into force on 16 May 1981, having been enacted on 29 Mar 1981. It is in force as at the date shown on this page.
Other sections of this Act
- 21. Restrictions on use of certain industrial plants835 words
- 54. Power of State Government to make rules830 words
- 26. Power to take samples of air or emission and procedure to be followed in connection therewith463 words
- 2. Definitions443 words
- 5. Constitution of State Boards433 words
- 17. Functions of State Boards424 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.