Section 23(2) in The West Bengal Valuation Board Act, 1978
(2)[ The annual accounts prepared as per provisions of sub-section (2) of section 22 shall be placed to the auditor for audit. As soon as the accounts have been audited, the Board shall send a copy thereof together with a copy of the report of the auditor to the State Government.] [[Sub-section (2) Substituted by W.B. Act 17 of 2002, which was earlier as under :'(2) As soon as its accounts have been audited the Board shall send a copy thereof together with a copy of the report of the auditor thereon to the State Government.'.]]
