Section 163 in The Calcutta Municipal Corporation Act, 1980
163. Reference of reports to the Municipal Accounts Committee. -
(1)The Corporation shall refer all reports received under section 161 to the Municipal Accounts Committee for its examination and report under section 10.(2)The report of the Municipal Accounts Committee shall be discussed at a meeting of the Corporation for such decision as the Corporation may think fit:Provided that if no report is received from the Municipal Accounts Committee, the Corporation shall be competent to discuss the auditors reports under section 161 for such decision as it thinks fit.(3)The Corporation shall publish the auditors reports under section 161 together with the report of the Municipal Accounts Committee, if any, and the decision of the Corporation thereon in accordance with such rules as the State Government may prescribe.
