Section 148(4) in Maharashtra Housing and Area Development Act, 1976
(4)The Board shall send a report of its decision to the Authority with one month of the date of receipt by it of the intimation or explanation referred to in subsection (2), or in the event of the Panchayat failing to give such intimation or explanation on the expiry of the period of two months referred to in the said subsection (2), and shall forward a copy of such report to the auditor, and the Panchayat. If the Board holds that any defects or irregularities have not been removed or remedied, the Board shall state in the report whether in its opinion the defects or irregularities can be regularised, and if so, by what method, and if they do not admit of being regularised, whether they can be condoned, and if so, by what authority. The Board shay also state whether the amounts to which the defects or irregularities relate should in its opinion be surcharged or charged as hereinafter provided.
