(1)As soon as may be, after the first day of April in each year and not later than such date, as may be fixed by the Government in this behalf, the Municipality shall submit to, -(a)the Government, if it is a Municipal Corporation or a Class 'A' Municipal Council;(b)the Director, Local Government, if it is a Class 'B' Municipal Council; and(c)the Regional Deputy Director, Local Government, if it is a Class 'C' Municipal Council or a Nagar Panchayat,a detailed report of the Municipal Government of the Municipal area during the preceding year in such form as the Government may direct.