Bare ActsThe calcutta municipal corporation act, 1980

Section 160

Amendment status not verified — confirm the current text below against the official source.

'(I) The annual accounls of lhe preceding financial year of ihe Corporation shall be audited, at lhe end of the next financial year, by the State Government, or by the Auditor appointed by the State Government in this behalf. (2) The Municipal Commissioner shall submit accounts to the auditors as required by them: Provided thai lhe Municipal Commissioner shall nol be hound to submil accounls of expenditure in connection with any anli-con~uplion work hut shall, if so required by the auditors, furnish ccnificalc, under his signature, of all such expenditure. (3) The auditors so appointed may— (a) by wrinen summons require the production before them or before any officer subordinate to them of any document which they may consider necessary for the proper conduct of audii; (b) by written summons require any person accountable for or having the custody orconlrol oT any such documents lo appear in person before them or before any officer subordinate to [hem; and (c) require any person so appearing before them or hcforc any officer subordinate lo ihcm lo make and sign a declaration wiih respeci io such document or io answer any quesiion or lo prepare and submit any statement, (4) The provisions of sub-section (3) shall nol apply lo the accounts of expenditure incurred in connection with anti-corruption work.

Section 160 – The calcutta municipal corporation act, 1980 | DailyLaw.ai