Section 121(2) in The Gujarat Panchayats Act, 1993
(2)On receipt of the audit note referred to in sub-section (1), the panchayat shall, either remedy any defects or irregularities which may have been pointed out in the audit note and send to the taluka panchayat within three months an intimation of its having done so, or shall, within the said period supply any further explanation in regard to such defects or irregularities as it may wish to give.
