Section 145(2) in The Howrah Improvement Act, 1956
(2)If there is a difference of opinion between the Board and the auditor or if the the Board do not remedy any defect or irregularity with in a period considered by the auditor to be reasonable, the matters shall be referred to the State Government within such time and in such manner as the State Government may prescribe by rule and it shall be competent to the State Government to pass such orders thereon as it thinks fit. The orders of the State Government shall be final and the Board shall take action in accordance therewith.
