(1)Within two months from the date of receipt referred to in section 90,the Gram Panchayat or the Zilla Panchayat concerned shall, at a meeting, remove or cause to be removed if any defect or irregularity pointed out in the report and shall also inform the auditor or the action taken by it. The Gram Panchayat or the Zilla Panchayat concerned shall give reasons or explanations, if any defect or irregularity is not removed.
