Section 128(3) in The Chhattisgarh Municipal Corporation Act, 1956
(3)[ Financial Statement. [Inserted by C.G. Act No. 17 of 2011, dated 3.5.2011.] - The Municipal Commissioner shall within four months from the date of close of the financial year, cause to prepare a financial statement containing an income and expenditure account and receipts and payments account for the financial year in respect of the Municipal Corporation. The form of the financial statement, and the manner in which the financial statement shall be prepared, shall be as such as may be prescribed.
