Section 130(3) in The M.P. Municipal Corporation Act, 1956
(3)As soon as may be after the commencement of each [financial year] [Substituted by M.P. Act No. 13 of 1961.] the auditor shall deliver to the [Mayor-in-Council] [Substituted by M.P. Act No. 20 of 1998.] a report upon the whole of the municipal accounts for previous [financial year] [Substituted by M.P. Act No. 13 of 1961.].