Amendment status not verified — confirm the current text below against the official source.
(1) Independently of the audit provided for under the provisions of the Gujarat Local Fund Audit Act 1963, the municipal accounts may be audited at intervals and by such agency as may be prescribed in the rules of the municipality. (2) Notwithstanding anything contained in sub-section (1), the municipal accounts shall be audited at any time, if the State Government so directs. (3) The auditor shall, for the purposes of his office, have access to all the accounts and other records of the municipality. 46A[(4) Notwithstanding anything contained in the preceding subsections, the State Government shall entrust the Comptroller and Auditor General of India the technical guidance and supervision over the audit of the municipality. Proceedings presumed to be good and valid. Accounts to be kept. Presentation of accounts, budget estimates. Guj. XLIX of 1963. Audit of accounts. [1964 : Guj. 34 Gujarat Municipalities Act, 1963 (5) The State Government shall cause the audit report under the Gujarat Local Fund Audit Act, 1963 referred to in sub-section (1) alongwith the report of the Comptroller and Auditor General of India on technical guidance and supervision as referred to in sub-section (4), to be laid before the Stale Legislature.]