Section 190(1) in The West Bengal Panchayat Act, 1973
(1)Within two months from the date on which an audit under this Act is completed, the auditor shall prepare a report and shall send the report to the Pradhan, the Sabhapati or the Sabhadhipati, as the case may be, of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad and a copy thereof to the State Government.
