Section 102(2) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(2)After the end of each official year the Chief Officer shall arrange to get prepared, and if so required by Section 104 get audited by the Municipal Auditor, the accounts, of the Council for the year and shall place them before the Council not later than the 30th day of June of the following year.
