Local Government (Scotland) Act 1947

200 Deposit of abstract of accounts for inspection by ratepayers.

(1) An abstract in duplicate of the accounts of the local authority which shall be in such form and shall be made up, balanced and signed in such manner as the Secretary of State may prescribe shall be deposited in the office of the authority and be open between the hours of eleven forenoon and three afternoon on any week day other than Saturday and between the hours of eleven forenoon and one afternoon on Saturday to the inspection of all ratepayers within the area of the authority for the period of seven days specified in the notice mentioned in the immediately preceding section, and all such ratepayers shall be at liberty to take copies of or extracts from the same without payment of any fee, and any officer of the authority duly appointed in that behalf refusing to allow inspection thereof shall be liable on summary conviction to a fine not exceeding five pounds.

(2) Any such ratepayer may make any Objection to such accounts or any part thereof and shall transmit the same and the grounds thereof in writing to the auditor and a copy thereof to the officer concerned and to the clerk of the local authority by the time specified for the purpose in the notice mentioned in the immediately preceding section, and any such ratepayer may be present at the time and place specified in the said notice as the time and place for the auditor hearing objections and may support any Objection made by him as hereinbefore provided either by himself or by any other ratepayer, and the auditor if so requested shall at the same time hear any representation which may be made to him on behalf of the authority or officer concerned in regard to such objection.