Section 20 in The Coastal Aquaculture Authority Act, 2005

Title: Accounts and audit

Description: (1) The Authority shall cause to be maintained such books of account and other books in relation to its accounts in such form and in such manner as may, in consultation with the Comptroller and Auditor-General of India, be prescribed. (2) The Authority shall, as soon as may be, after closing its annual accounts, prepare a statement of accounts in such form, and forward the same to the Comptroller and Auditor-General of India by such date, as the Central Government may, in consultation with the Comptroller and Auditor-General of India, determine. (3) The accounts of the Authority shall be audited by the Comptroller and Auditor-General of India at such times and in such manner as he thinks fit. (4) The accounts of the Authority as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded annually to the Central Government and that Government shall cause the same to be laid before both Houses of Parliament.

Title: Chairperson and other members, officers and other employees of Authority, etc., to be public servants

Description: The Chairperson and other members and the officers and other employees of the Authority and the authority appointed by the Authority shall be deemed to be public servants within the meaning of section 21 of the India Penal Code (45 of 1860).

Title: Protection of action taken in good faith.

Description: No suit, prosecution or other legal proceeding shall lie against the Central Government or the Authority or the Chairperson and other members of the Authority or the authority appointed by the Authority or any person authorised by the Authority or any officer authorised by the Chairperson for anything which is in good faith done or intended to be done in pursuance of this act or any rule or regulation or order made thereunder.

Title: Power to remove difficulties

Description: (1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for removing the difficulty: Provided that no such order shall be made after the expiry of the period of two years from the date of the commencement of this Act. (2) Every order made under this section shall, as soon as may be after it is made, be laid before each House of Parliament.

Title: Power of Central Government to make rules

Description: (1) The Central Government may, by notification in the Official Gazette, make rules to carry out the provisions of this act. (2) In particular, and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely:-- (a) the guidelines under section 3; (b) the salaries and allowances payable to, and the other terms and conditions of service of, the members under sub-section (5) of section 4; (c) the other functions of the Authority under clause (e) of sub-section (1) of section 11; (d) the powers of a District Magistrate to be exercised by the authority under sub-section (2) of section 11; (e) the rules subject to which any person referred to in section 12 may enter upon any coastal aquaculture land, pond, pen or enclosure under that section; (f) the other acts or things under clause (c) of section 12; (g) the form of application and the fees to be accompanied therewith under sub-section (4) of section 13; (h) the manner of considering application under sub-section (5) of section 13; (i) the form of certificate of registration under sub-section (6) of section 13; (j) the form of application and the fees to be accompanied therewith under sub-section (10) of section 13; (k) the form and time of preparing budget under section 18; (l) the form and time of preparing annual report under section 19; (m) the books of account and other books to be maintained in relation to the accounts of the Authority and the form and manner of maintaining such books of account and other books under subsection (1) of section 20; (n) any other matter which is required to be, or may be, prescribed