Section 191(2) in The West Bengal Panchayat Act, 1973
(2)If, within the period referred to in sub-section (1), no information is received by the auditor from the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned or if the reasons or explanations given by it for not remedying any defect or irregularity as aforesaid is not considered sufficient by the auditor, the auditor shall if he has not already exercised or does not propose to exercise the powers conferred upon him by section 192, [refer the matter to the Sub-divisional Officer in the case of a Gram Panchayat, or the District Magistrate in the case of a Panchayat Samiti, or the Divisional Commissioner in the case of a Zilla Parishad, having jurisdiction, and thereupon the Sub-divisional Officer or the District Magistrate or the Divisional Commissioner, as the case may be, shall issue such direction to the Gram Panchayat, Panchayat Samiti or Zilla Parishad, as the case may be, as he may think fit.] [Words substituted for the words 'refer the matter to the State Government within such time and in such manner as the State Government may prescribe.' by W.B. Act 17 of 1992.]
