Section 28, Kerala Fiscal Responsibility Act, 2003 [S2M-2H9]
As at 7 September 2026. In force from 2 July 2003.
28. Maintenance of records and furnishing of returns.—(1) Every grantee shall maintain such records and registers relating to the receipt of grants as may be prescribed and shall preserve them for a period of five years. (2) Every grantee shall furnish to the Controller General of Accounts a return in Form GFR 19 within twenty-one days from the end of every financial year, and such other information as the Controller General of Accounts may, by order in writing, require.
Defined terms in this text (2)
financial year: Section 2, Kerala Fiscal Responsibility Act, 2003 [S2M1Q9] (In this Act, unless the context otherwise requires,—): "financial year" means the year commencing on the 1st day of April
financial year: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (21) "financial year" shall mean the year commencing on the first day of April; (22) a thing shall be deemed to be done in "good faith" where it is in fact done honesty, whether it is done negligently or not;
financial year: 21 more definitions.
prescribed: Section 2, Kerala Fiscal Responsibility Act, 2003 [S2M1Q9] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
Made under this section, or naming it (0)
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