Section 10(4) in Bombay Local Fund Audit Act, 1930
(4)The local authority concerned shall publish in its next administration report, such portions of the report under sub-section 8 as deal with defects and irregularities falling under clause (c) of sub-section (2), together with the explanation thereof, if any, given under sub-section (1) and the final report of the [Director] thereon under sub-section (3). Such report of defects and irregularities, explanation and final report shall be open to the inspection of the public at the office of the local authority for a period of one month from the date of their receipt and shall also be [published in Marathi in such newspapers circulating within the jurisdiction of the local authority as may be selected by the local authority], within one month of the receipt by it of the copy of the report sent to the Commissioner under sub-section (3):[Provided that] -(i)[a local authority (not being a Zilla Parishad, Panchayat Samiti or a Municipal Council for 'C' Class Municipal area within the meaning of the Maharashtra Municipalities Act, 1965)] whose annual income is less than Rs. 1,00,000 but exceeds Rs. 50,000 may, instead of so publishing the whole of such report of defects and irregularities, explanation and final report in such newspaper, publish in such newspaper a summary thereof [in Marathi], and(ii)a local authority whose annual income is Rs. 50,000 or less [a Zilla Parishad, Panchayat Samiti, or a Municipal Council for such 'C' Class Municipal area] may, instead of so publishing such report of defects and irregularities, explanation and final report in the newspaper, publish the same by affixing a copy thereof at its office and at such other conspicuous places within its limits as it may think fit, [and by inserting a notice [in Marathi] in such newspaper that the copy has been affixed for inspection of the public accordingly.][(5) If the chairman fails to give the intimation or explanation referred to in sub-section (1) within the period therein mentioned the [Director] shall bring the fact to the notice of the Commissioner. Thereupon the Commissioner may [publish in Marathi in any newspaper circulating within the jurisdiction of the local authority] such portion of the [Director's] report under section 8 as may be specified by the [Director] or as the Commissioner may select together with any observations which the Commissioner may make on such report. The cost of such publication shall be forthwith paid by the local authority concerned. If the cost is not so paid, the Commissioner may make an order directing any person who for the time being has custody of any moneys on behalf of the local authority, as its officer treasurer banker or otherwise, to pay the amount of such cost from such moneys as he may in his hands or may from time to time, receive, and such person shall be bound to obey such order. Every payment made pursuant to such order shall be a sufficient discharge to such person from all liability to the local authority in respect of any amount paid by him out of the moneys of the local authority so held by him:Provided that, the Commissioner may(i)in the case of [a local authority referred to in clause (i) of the proviso to sub-section (4)], publish a summary of such report of defects and irregularities explanations and the final report [in Marathi] in any such newspaper, and(ii)in the case of [a local authority referred to in clause (ii) of the proviso to sub-section (4)], cause a copy of such report of defects and irregularities, explanations and final report to be kept at such conspicuous place within the limits of the local authority as he may think fit, and a notice to be published in such newspaper that such copy has been kept for inspection of the public accordingly.
