(2) The Committee shall deposit its funds with banks, in current, or deposit accounts; provided that dealings in such accounts and withdrawal therefrom shall be made as to such manner, as the Committee may specify . Audit 25. The National Audit Chambers, shall audit the accounts of the Committee, after the end of every financial year. Statement of the final account and the National Auditing Chambers’ report 26. The Committee shall annually submit, to the Minister, concerned within a period not exceeding six months of the end of the financial year, a statement of the final account of the committee accompanied by a report of the national Auditing Chambers.. Chapter VIII General Provisions Competent court 27. The General Court, shall be the competent court, to consider disputes, relating to application of the provisions of this Act. Penalties 28.(1) In addition to any other penalty provided for in any other law, there shall be punished upon conviction :(a) with imprisonment for a term not exceeding ten years or with fine or with both, whoever :(i) discloses the code keys, deposited at the coding office; (ii) discloses the codified information saved thereby, otherwise than permitted cases;