Section 10(4)(i) in Bombay Local Fund Audit Act, 1930
(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