Section 136(1) in Gauhati Municipal Corporation Act, 1971
(1)The Commissioner shall as soon as may be after the 1st day of April, in each year cause to be prepared a detailed report of the Municipal administration of the city during the previous year, together with a statement showing the amounts of the receipts and disbursements, respectively credited and debited to the Municipal Fund during the previous year, and the balance at the credit of the said fund at the close of the said year.
