Section 21(1) in West Bengal Municipal Corporation Act, 2006
(1)The Board of Councillors shall, at its first meeting in each year, or at its next meeting which shall be held within a period of thirty days from the date of its first meeting in that year, constitute a Municipal Accounts Committee:Provided that the State Government may, on an application by the Mayor and for reasons to be recorded in writing, extend the period as aforesaid by such period, not exceeding thirty days, as the State Government may think fit.
