Section 193(2) in Greater Hyderabad Municipal Corporation Act, 1955
(2)For the purposes of sub-section (1) the Standing Committee and the Municipal Examiner of Accounts shall have access to all the municipal accounts and to all records and correspondence relating thereto, and the Commissioner shall forthwith furnish to the Standing Committee or the Municipal Examiner of Accounts any explanation concerning receipts and disbursement which they may call for.