Section 153(e) in Uttar Pradesh Municipal Corporation Act, 1959
(e)the accounts to be kept by the Corporation, the manner in which accounts shall be audited and published [,] [Substituted by U.P. Act 21 of 1964.] the power of auditors in respect of disallowance and surcharge [and the manner in which surcharge proceedings will be undertaken] [Inserted by U.P. Act 21 of 1964.];