Section 86(2) in Siliguri Municipal Corporation Act, 1990
(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters:- '(a)the manner and the forms in which the accounts of the Corporation shall be kept under section 73;(b)the time within which, and the manner in which, the matter referred to in the proviso to section 79 shall be referred to the State Government;(c)the publication of the auditors' reports together with the report of the Municipal Accounts Committee under sub-section (3) of section 80;(d)any other matter which may be or is required to be prescribed under the provisions of this Chapter.
